The State Tax Service of Ukraine recently issued a release highlighting the benefits of APAs (previous coverage of APA procedures). --- Predicted transfer pricing policy: State Tax Service reminds of the possibility of concluding АРА agreement One of the modern tools for resolving disputes within framework of bilateral agreements on the avoidance of double taxation is a procedure for prior agreement on pricing in controlled transactions (APA, Advance Pricing Arrangement). It allows large taxpayers to conclude agreement with the State Tax Service of Ukraine, which determines conditions for such taxpayer to carry out controlled transactions for a limited period of...