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.
![](https://eu4pfm.com.ua/wp-content/uploads/2021/12/Rynkovi-konsultatsii31.png)
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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