On 28 December 2014, the Ukrainian parliament approved draft tax reforms laws as part of the 2015 budget. One of the main aspects of the reform is new transfer pricing rules that include the following: The arm's length principle is legally introduced The scope of controlled transactions is expanded and includes: Transactions with related non-residents Transactions of sale of goods through a non-resident commission agent Transactions with residents of jurisdictions that have been designated as tax havens The comparable uncontrolled price method is introduced as the primary method to determine arm's-length price for commodities as quoted on stock exchanges -...