The amendments to Ukraine's transfer pricing rules ({News-2015-07-29/A/2- previous coverage}) entered into force on 13 August 2015, following publication in the country's Official Gazette. The amendments include: The non-application of the rules to VAT is clarified; The thresholds for transactions to be considered controlled is increased; The transfer pricing penalties are adjusted; The transfer pricing annex requirement is canceled; The period to reply to an information request is extended; and The conditions considered for a jurisdiction to be included in the CMU tax haven list are reduced. The amended rules apply for transactions performed in 2015 and subsequent years.