The Resource Comparison of the new Russian transfer pricing rules with OECD Guidelines

Comparison of the new Russian transfer pricing rules with OECD Guidelines

Label
Comparison of the new Russian transfer pricing rules with OECD Guidelines
Title
Comparison of the new Russian transfer pricing rules with OECD Guidelines
Creator
Subject
Language
eng
Summary
Russia recently introduced new law on transfer pricing. The new law grants greater power to the tax authorities to control prices. Although the new rules primarily follow the OECD Guidelines, there are quite significant departures and the Russian minister of finance has, pursuant to these changes and consequent controversies, issued clarifications on the new law. This article reveals the crucial changes and possible measures to be adopted in planning effective transfer pricing strategy. The article looks at (I) the scope of controlled transactions, (II) transfer pricing methods, (III) comparability analysis, and (IV) administration of transfer pricing matters
Citation source
In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
http://library.link/vocab/creatorName
  • Vasutin, R
  • Kosheleva, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • controlled transaction
Label
Comparison of the new Russian transfer pricing rules with OECD Guidelines
Instantiates
Publication
Label
Comparison of the new Russian transfer pricing rules with OECD Guidelines
Publication

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