Home  Journals  International Accounting  45(291) - 2013 December

Prospects of transfer pricing in Russia

Available online: 15 December 2013

Subject Heading: Taxation

JEL Classification: 

In the article provisions of the federal law by which rules of transfer pricing and the problem questions which have arisen in the course of its application are entered are analyzed. Complexity and ambiguity of new rules of transfer pricing are confirmed by a large number of explanations of the Ministry of Finance of the Russian Federation. Number of positions demands further improvement, for example an order of confirmation of market price level, carrying out symmetric adjustments, a form of the notice of controlled transactions

Keywords: transfer pricing, methods for determination of arm's length prices, related parties, controlled transactions

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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