Changes in transfer pricing control
The amendment regarding the limitation on attributing to CIT deductions expenses from related parties became effective retrospectively from January 1, 2023
Subparagraph 23 of Article 264 of the Tax Code has been amended to clarify that this limitation applies only to those persons who are registered in states with preferential taxation.
Read more
Transfer pricing: the impact of expanding the list of offshore jurisdictions on the obligations of taxpayers conducting transactions with residents of offshore zones
The Ministry of Finance has updated the tax haven blacklist
Read more