European experience in the mutual agreement procedure and in advance pricing arrangements — for the Ministry of Finance of Ukraine and the State Tax Service of Ukraine

At the workshop “The Procedure for mutual agreement and advance pricing arrangements: practical aspect”, EU4PFM international experts shared practices of applying the above procedures in Latvia.

Specialists from the Ministry of Finance of Ukraine and the State Tax Service of Ukraine took part in the discussion.

Specifically, the participants discussed:

peculiarities of the procedure for advance pricing arrangements in Latvia;
forms of questionnaires/reports used by the tax service to monitor taxpayers’ compliance with the procedure for advance pricing arrangements;
the procedure for actions taken by the tax service in case of non-compliance by a taxpayer with the procedure for advance pricing arrangements; a statutory form of a request for mutual agreement procedure in Latvia;
individual cases encountered by the Latvian tax service and its actions within the framework of those.

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