As part of the implementation of the National Revenue Strategy of Ukraine, the Ministry of Finance of Ukraine (MoF) is leading efforts to enhance and align the Ukrainian Transfer Pricing Framework with international standards, as represented by the OECD Transfer Pricing Guidelines. To carry out this task, the MoF is co-operating with international partners, including the Organisation for Economic Co-operation and Development (OECD).
Input on Experience with Application of Ukraine's Transfer Pricing Legislation
- Submission period
- 24 March - 1 May 2025
Background
Project description
To ensure that the perspectives of stakeholders with prior experience in applying the Ukrainian Transfer Pricing Framework—as well as an understanding of its strengths and weaknesses—are considered in this process, the Ministry of Finance of Ukraine has launched a survey to gather public input.
As part of this initiative, we welcome contributions from multinational enterprises (MNEs), individual experts, and other interested parties, such as NGOs and academia.
The questionnaire aims to collect input, and responses to the proposed questions are encouraged. The perspectives shared will inform ongoing work and contribute to enhancing the legal and administrative framework to ensure that it achieves the dual objectives of transfer pricing rules, which are to secure the appropriate tax base in each jurisdiction and to avoid double taxation, thereby minimising conflict between tax administrations and promoting international trade and investment.
The results of this survey will be analysed jointly with experts from the OECD Secretariat.
How to contribute
Interested stakeholders are invited to submit their input directly through this survey no later than 1 May 2025.
Please note that this survey is strictly confidential; no individual or organisation-specific information will be disclosed. Results may only be made available in an aggregated format.
Further information
Enquiries can be sent to TP@minfin.gov.ua with TP.CapacityBuilding@oecd.org on copy of the exchange.
