09/29/2016 – Seminar: “Transfer Pricing: Theory, Practice, risks”
Seminar conducted by: Elena Zhukova – a practicing auditor, lawyer, director of the audit firm “Saivena-Audit”, the author of nearly 200 articles on Transfer pricing in the press, the author of the book “Transfer pricing – the Ukrainian version of” expert, member of the working group on reforming the tax system.
The seminar program:
Normal price – the scope of the updated. Leadership «Transfer pricing guidelines for multinational enterprises and tax administrations». The principle of “arm’s length”. Taxes for which the applicable transfer pricing (with 01.01.2015 – only on income tax) .
Controlled operations: the old and the new recognition criteria. Subject composition counterparties – non-residents only. Criteria connectivity individuals. Accounts of low-tax jurisdictions.
Reporting on transfer pricing. Tax control and responsibility. Monitoring Transfer pricing – practice of the tax authorities, and risk areas.
Inspections in the field of transfer pricing (the order and timing of). Types of responsibility and nature of violations. New dimensions of the “transfer” of fines – which are used to date. Results of the first Transfer pricing – inspections. The practice and the nuances of Transfer pricing – inspections, recommendations for the passage checks, strengthening the argument while passing inspection …