General info

Kateryna extensively advises international and local clients on all aspects of tax and transfer pricing matters across sectors and industries.

She focuses on providing advice on the following issues related to tax and transfer pricing control in Ukraine: risk assessment, determination of controlled transactions, elaboration of different approaches to justify the prices in controlled transactions (import/export transactions, payments under loan agreements, royalty payments, etc.) and preparation of transfer pricing documentations according to Ukrainian legislation.

Kateryna frequently speaks on and authored a number of articles on transfer pricing rules in Ukraine.


Recommended among leading lawyers in Tax Law by Best Lawyers in Ukraine 2022


Professional membership and involvement

American Chamber of Commerce in Ukraine

European Business Association



Ukraine, attorney-at-law, admitted to the Poltava Regional Bar Association since 2018



Master’s Degree, summa cum laude, from Kyiv National Taras Shevchenko University School of International Law

Media & Insight Kateryna Utiralova

31 January 2023


New procedure for the reservation of employees during martial law
24 January 2023


Sayenko Kharenko advises Goldman Sachs Asset Management on the acquisition of Cprime
23 August 2022


Sayenko Kharenko has created a comprehensive overview of approaches to taxation in various countries
20 September 2021


Sayenko Kharenko provided legal support for PGNiG on acquisition of shares in a Ukrainian company
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