Working with European companies and within the territory of the EC. Specifics of application of VAT rules and transfer price formation.
TOPIC 1.
VAT in the European Community.
1. Operations in the European Community that are subject to taxation with VAT.
2. Classification of operations in the European Community that are subject to taxation with VAT.
3. Which questions to ask oneself about operations within the territory of the EC?
4. Who must pay VAT?
5. VAT in case of sale of goods and rendering services within the EC. Main rules and exemptions.
6. Examples and practices.
Presenter: Dmitry Lamikhov, Estonia. VAT expert.
TOPIC 2.
Transfer price formation in Ukraine in case of formation of revenues and costs during the course of operations with non-residents.
1. What is transfer price formation? Normal prices.
2. Cases of application of normal prices. Yesterday, today, tomorrow.
3. Regulation of normal prices until 31/12/2012.
4. Provisions of the Taxation Code of Ukraine on normal prices beginning from 01/01/2013.
5. Surprise from the Ministry of Finance. Foreseen amendments in the field of transfer price formation. Project for a legal act from the Ministry of Finance.
Presenter: Ruslan Stolberg, Ukraine. Attorney-at-law.