Ministry of Finance: survey on the experience of application of Ukrainian legislation in the field of transfer pricing

As part of the implementation of the National Revenue Strategy of Ukraine, the Ministry of Finance of Ukraine is leading efforts to enhance and align the Ukrainian Transfer Pricing Framework with international standards, as represented by the OECD Transfer Pricing Guidelines (TPG). To carry out this task, the Ministry of Finance of Ukraine is cooperating with international partners, including the Organisation for Economic Co-operation and Development (OECD).

To ensure that the perspectives of stakeholders with prior experience in applying the Ukrainian Transfer Pricing Framework – as well as an understanding of its strengths and weaknesses – are considered in this process, the Ministry of Finance of Ukraine has launched this survey to gather public input.

As part of this initiative, we welcome contributions from multinational enterprises (MNEs), experts, and other interested parties, such as NGOs and academia.

Your perspectives will inform the ongoing work and will contribute towards enhancing of the legal and administrative framework to ensure that it achieves the dual objectives of transfer pricing rules, which are to secure the appropriate tax base in each jurisdiction and to avoid double taxation.

Interested stakeholders are invited to submit their input no later than 1 May 2025 through this survey.

Should you have any additional input or questions, please contact us at TP@minfin.gov.ua and copy TP.CapacityBuilding@oecd.org.

Please note that this survey is strictly confidential; no individual or organisation-specific information will be disclosed. Results may only be made available in aggregated format.