Transfer pricing compliance in Russia. Part 3. Stages of transfer pricing compliance

Dentons’ Tax and Customs practice congratulates its clients and friends on the end of the first stage of transfer pricing compliance for 2016 – the filing of the notification of controlled transactions completed in 2016! Continue reading “Transfer pricing compliance in Russia. Part 3. Stages of transfer pricing compliance”

Transfer pricing compliance in Russia. An introduction

Russian Dentons’ Tax and Customs practice would like to remind you that:

  • For transactions completed in 2016, the notification of controlled transactions must be filed with the tax authority at the taxpayer’s location (place of residence, registration) on or before 20 May 2017.
  • Taxpayers may be asked to provide transfer pricng (“TP”) documentation starting 1 June 2017. The TP documentation must be submitted within 30 business days of when the request from the Federal Tax Service of Russia is received.

Continue reading “Transfer pricing compliance in Russia. An introduction”

Tax. Major Russian legislation changes for 2016

We would like to present the overview of the most important legislation changes in tax for 2016. Continue reading “Tax. Major Russian legislation changes for 2016”

RF Supreme Court consolidates court practice on the application of transfer pricing and thin capitalization rules

On February 16, 2017, the Presidium of the Supreme Court of the Russian Federation approved the Review of Court Practice in the Consideration of Cases Involving the Application of Certain Provisions of Section V.1 and Article 269 of the Tax Code of the Russian Federation (the “Review”). There is no doubt that the Review will significantly influence the future application of the law in issues related to transfer pricing and thin capitalization rules. Continue reading “RF Supreme Court consolidates court practice on the application of transfer pricing and thin capitalization rules”

Development of the practice of determining market price for tax purposes in arm’s-length transactions

On 1 August 2016 the Commercial Court of the Republic of Tatarstan delivered a decision in case No. А65-2248/2016 (the “Decision”) under the claim of A1-Nedvizhimost Limited Liability Company (the “Company”). Continue reading “Development of the practice of determining market price for tax purposes in arm’s-length transactions”

Russian Transfer Pricing in 2016

Dentons’ Tax practice would like to remind you that, for transactions completed in 2015, the notice of controlled transactions must be filed with the tax authority at the taxpayer’s location (place of residence, registration) on or before May 20, 2016, and taxpayers may be asked to provide supporting documentation on transfer pricing (“Transfer Pricing”) starting June 1, 2016. The supporting documentation must be submitted within 30 business days of when the Federal Tax Service of Russia notice is received.

Read more