The paper considers the reform of the tax legislation of the Russian Federation with regard to tax audit of transfer pricing. The authors investigate the economic essence of transfer pricing and its effect on the tax burden of located organizations of the Russian Federation. The article determines the main tasks of tax audit of transfer pricing and provides the retrospective analysis of changes of the provisions of the Tax Code of the Russian Federation governing the pricing and reasons for such changes. The article describes the mechanism of interaction of the units of the Russian Federation Federal Tax Service in implementing transfer pricing and tax audit and it also identifies problems with its practical implementation. The authors consider the mechanism of identifying of controlled transactions of dependent persons and transactions, which are equivalent to transactions with interdependent persons. The paper comes to a conclusion of the ongoing integration of the Russian Federation in international legislative space.
Keywords: transfer pricing, tax control
References:
Bryzgalin A.V., Bogdanova A.A., Ilinyh D.A. Kontrol' za transfertnymi tsenami [Control of transfer pricing]. Nalogi i finansovoe pravo – Taxes and financial law, 2012, no. 5, pp. 28–185.
Byudzhetnoe poslanie Prezidenta Rossii o byudzhetnoi politike v 2012–2014 godakh [Budget Message of the President of Russia on fiscal policy in the 2012–2014 period]. Available at: Link.
Ziatdinov E. Transfertnyi tuman [Transfer fog]. Konsul'tant – Consultant, 2013, no 7, pp. 46–48.
Zozulya V.V., Khochaev I.M. Perspektivy razvitiya transfertnogo tsenoobrazovaniya v Rossii [Development prospects of transfer pricing in Russia]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2013, no 45, pp. 26–31.
Ivanov A.E. [Tax motivations of mergers and acquisitions in Russia in the light of changes in the tax law, effective from January 1, 2012]. Urovnevoe finansovo-ekonomicheskoe obrazovanie v Rossii: Problemy vnedreniya kompetentnostnogo podkhoda:materialy ezhegodnoi mezhdunarodnoi nauchno-metodicheskoi konferentsii [Proc. Intern. Sci. Conf. “Level of financial and economic education in Russia: problems of introduction of competence-based approach”]. Moscow, Financial University Publ., 2012, part 1, pp. 274–277.
Ivanov A.E. Primenenie transfertnykh tsen v rossiiskikh integrirovannykh strukturakh dlya minimizatsii kosvennykh nalogov: perspektivy razvitiya. Stroitel'nyi kompleks: Ekonomika, upravlenie i investitsii: sbornik nauchnykh trudov [Application of transfer pricing in the Russian integrated structures to minimize the indirect taxes: prospects for further development. Building complex: economy, management and investment: collection of scientific papers]. Chelyabinsk, South Ural State University Publ., 2011, pp. 31–32.
Meshalkin V.K. Kontrol' tsen v tselyakh nalogooblozheniya (transfertnoe tsenoobrazovanie) [Price controls for tax purposes (transfer pricing)]. Moscow, AiSi Grupp Publ., 2013, 128 p.
Mukhin G.A. Nalogovaya politika rossiiskogo gosudarstva: transfertnoe tsenoobrazovanie [Tax policy in Russia: transfer pricing]. Publichno-pravovye issledovaniya – Public and legal research, 2012, no. 5, pp. 67–86.
Portal FNS Rossii [Portal of the Federal Tax Service of Russia]. Available at: Link.
Smolina A. Transfertnoe tsenoobrazovanie: nereshennye voprosy [Transfer pricing: outstanding issues]. Finansovaya gazeta – Financial newspaper, 2013, no. 10, p. 12.
Chaikovskaya L.A., Mamrukova O.I. Nalogovyi kontrol' za transfertnym tsenoobrazovaniem: problemy, novatsii zakonodatel'stva i tendentsii povysheniya effektivnosti [Tax control of transfer pricing: issues, innovation and trends to improve the efficiency]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 40, pp. 35–49.
