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Flash Report Flash Report Ukraine • Issue#26/2017 • 14 July 2017 The government clarifies the types of foreign companies subject to transfer pricing rules Contacts: The list of organizational and legal forms of Camiel van der Meij non-residents is approved Partner & TLS Leader [email protected] On 4 July 2017, the Cabinet of Ministers of Ukraine (further – the CMU) approved a list of organizational and legal forms of non-residents (further – Slava Vlasov OLF list) that is to be used for transfer pricing purposes. Partner, Tax and Legal Services [email protected] Transactions with these non-resident may qualify as controlled (i.e. subject to Ukrainian transfer pricing rules) based on criteria specified in para «г» Olga Trifonova para 39.2.1.1. of Tax Code of Ukraine. Director, Transfer Pricing Group Leader Please refer to the OLF list on the next page. Tax and Legal Services The CMU’s Order comes into effect on the date of its publication. [email protected] Please consider the impact of these regulations on your business. PwC Ukraine 75 Zhylyanska Street, Kyiv, 01032 Tel: +380 44 354 0404 Fax: +380 44 354 0790 www.pwc.com/ua *The Order of the Cabinet of Ministry of Ukraine #480 from 4 July 2017 This flash report is produced by PricewaterhouseCoopers’ tax and legal services “On Approval of the List of Organizational and Legal Forms of Non- department. The material contained in this alert is provided for general information purposes only and Residents Paying No Income Tax (Corporate Tax), Including Tax on Income does not contain a comprehensive analysis of each item described. Before taking (or not taking) any Received outside the State of Registration of Such Non-Residents, and/or action, readers should seek professional advice specific to their situation. No liability is accepted for Are Not Tax Residents of the State in which They Are Registered as Legal acts or omissions taken in reliance upon the contents of this alert. Entities Person” ©2017 Limited liability company «PricewaterhouseCoopers». All rights reserved. PwC refers to the Ukrainian member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. Ukraine • Issue#26/2017 • 13 July 2017 Sate (territory) Entity’s legal form (state registration language) and Entity’s legal form (English spelling) abbreviation Australia General Partnership (GP) General Partnership (GP) Limited Partnership (LP) Limited Partnership (LP) Austrian Republic Offene Handelsgesellschaft (OHG) General Partnership Offene Erwerbsgesellschaft (OEG) General Сommercial Partnership Kommandit Gesellschaft (KG) Limited Partnership Kommandit Erwerbsgesellschaft (KEG), Limited Сommercial Partnership Gesellschaft nach bürgerlichem Recht (GesnbR) Civil Law Partnership Kingdom of Belgium Société en Nom Collectif, Vennootschap Onder Firma (SNC, VOF) General Рartnership United Kingdom of Great Britain and Partnership (Ordinary Partnership) Partnership (Ordinary Partnership) Northern Ireland Limited Partnership (LP) Limited Partnership Limited Liability Partnership (LLP) Limited Liability Partnership The Kingdom of Denmark Skattesinteressentskab, General Partnership Interessentskab (I\S) General Partnership, owned shipping firm Kommanditselskab (K\S) Limited Partnership Udlodende investeringsforening Distributing Investment Fund Republic of Estonia Lepinguline investeerimisfond Investment Fund GP) General Partnership) שותפות כללית State of Israel LP) Limited Partnership) שותפות מוגבלת Italian Republic Società іn Nome Collettivo (S.N.C) General Partnership Società іn Accomandita Semplice (LP) Limited Partnership Canada General Partnership (GP) General Partnership Limited Partnership (LP) Limited Partnership Trust Trust Extra Provincial Corporation (EPC) Extra Provincial Corporation Johap General Partnership Republic of Korea Hapja johap Limited Partnership Hapja hoesa Limited Partnership Company Hapmyung hoesa Unlimited Partnership Company Ikmyung johap Hidden Partnership Société en Commandite Simple (SECS) Limited Partnership Grand Duchy of Luxembourg Société en Commandite par Actions (SECA) Partnership Limited by Shares Société en Nom Collectif (SENC) General Partnership Société Civile Civil Partnership Association en Participation Association Société en Commandite Spécial (SCSp) Special Limited Partnership Société d’Investissement à Capital Fixe (SICAF) Investment Company with Fixed Capital Société d’Investissement à Capital Variable (SICAV) Investment Company with Variable Capital Fonds Communde Placement Fonds Communde Placement Société civile Civil Partnership Republic of Mauritius Société à responcibilitée limitée Limited Liability Partnership Société en commandite simple Limited Partnership Société en nom collectif General Partnership Global Business Companies category II Global Business Companies Category II Partnership en commandite Limited Partnership Republic of Malta Partnership en nom collectif General Partnership Vennootschap Onder Firma (V.O.F) General Partnership Kingdom of the Netherlands Commanditaire Vennootschap (C.V.) Limited Partnership Maatschap Partnership Stichting Fund Besloten Fonds voor Gemene Rekening Private Mutual Fund Gesellschaft Bürgerlichen Rects (GbR) Civil Law Partnership Federal Republic of Germany Stille Gesellshaft Dormant Partnership Kommandit Gesellschaft auf Aktien (KGaA) Partnership lLmited by Shares Kommandit Gesellschaft (KG) Limited Partnership Offene Handelsgesellschaft (OHG) General Partnership General Partnership (GP) General Partnership New Zealand Limited Partnership (LP) Limited Partnership Free Zone Company (FZCO) Free Zone Company United Arab Emirates Free Zone Establishment (FZE) Free Zone Establishment Free Zone Limited Liability Company (FZ LLC) Free Zone Limited Liability Company Limited Liability Company (LLC) Limited Liability Company Sole Proprietorship (SP) Sole Proprietorship International Business Company (IBC) International Business Company Spólka Komadytowa (S.K.) Limited Partnership Republic of Poland Spółka partnerska Professional Partnership Spółka Komandytowo-Akcyjna (S.K.A) Partnership Limited by Shares Spólka Jawna (S.J.) General Partnership Spólka prawa Cywolnego (S.C.) Civil Partnership General Partnership (GP) General Partnership Republic of Singapore Limited Partnership (LP) Limited Partnership Limited Liability Partnership (LLP) Limited Liability Partnership Verejná Obhodná Spoločnost' (V.O.S) повне партнерство Slovak republic Komanditná Spoločnost' (K.S.) партнерство з обмеженою відповідальністю General Partnership (GP) General Partnership United States of America Limited Liability Partnerhip (LLP) Limited Liability Partnerhip (States of Delaware, California, Limited Liability Company (LLC) Limited Liability Company Nevada, New Jersey, New York, Texas, Florida) Kollektif Şirket General Partnership Turkish Republic Adi Şirket Limited Partnership Société en Nom Collectif (S.N.C) General Partnership French Republic Société en Commandite Simple (S.C.S) Limited Partnership Groupement d'Intérêt économique (G.I.E.) Société civile Civil Partnership Société en participation Fonds Commun de Placement a Risques Komanditní Společnost (K.S.) Limited Partnership Czech Republic Veřejná Obhodní Společnost (V.O.S) General Partnership Kollektivgesellschaft, Société en nom collectif, Società in nome collettivo General Partnership Swiss Confederation Kommanditgesellschaft, Société en commandite, Società in accomandita Limited Partnership (LP) Einfache Gesellschaft, Société simple, Società semplice Simple Partnership Nin’i kumiai General Partnership Japan Toushi jigyo yugen sekinin kumiai Investment Business Limited Partnership Yugen sekinin jigyo kumiai Limited Liability Partnership Goshi-Kaisha Limited Partnership Company Gomei Kaisha General Partnerhsip Company Tokumei Kumiai Silent Partnership.
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