In the next set of amendments to the Tax Code, which developed the Ukrainian government (ie - Minsotspolitiki) is proposed to track the price of export contracts for the supply of goods and services in amounts greater than 100 million. Thus, officials are trying to prevent the withdrawal of capital from Ukraine, or at least forced to pay taxes in full, those who use offshore schemes. They are all well known. For example, net import the Ukrainian company sells a product reseller, registered in the "tax haven" for lowered price, and that it already sells to the final consumer net import in the real price. The difference of this transaction net import is deposited in offshore and Ukraine nedorahovuyetsya budget revenues. Obviously, to deal with under-pricing can be achieved by comparing it with similar amounts of contracts signed with companies net import of course, not offshore jurisdictions. Abroad and act: if under-delivery, the seller accrued tax liabilities are calculated from the size of foregone profits. As already calculated destruction of economic sense to use offshore companies, will attract additional budget of about 3 billion. Implement rules that allow tax authorities to monitor net import transfer pricing between related entities in the amount of 100 million, is scheduled from 1 January 2013. As a gesture of good will companies be allowed before the test independently adjust their tax liability that the tax authorities are interested. In this sense, there are two questions: which companies are considered related parties and tax costs will figure out how to market average. Regarding the first question, the experts in law know well how to hide the real owner of the companies that seemingly have nothing in common. So here prescribe any criteria - the useless thing. By the way, not by chance under the control of tax is also proposed to transfer the company with incentives for income tax (0%) and many others. The whole experience of economic operators suggests that the government has always focused on the ultimate price of the contract (for more taxes, or force the company to pay more bribes). Especially easy to do this at the beginning of the formation of the base (enough to someone to make a deal on higher price and everyone else has to be considered as "minimization scheme"). In this situation, the greatest benefit of the company, which, according to the draft law will be able to advance to coordinate their prices with tax for a period of three years. And everyone net import else will have to carry out operations on higher prices in order to avoid additional controls. There is a simpler way to regulate the prices of export contracts - on time and in full return of VAT to exporters and the sense znyzhaty price will be.
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