The Resource Russia enacts new rules on interest deductibility and application of transfer pricing rules to loan transactions

Russia enacts new rules on interest deductibility and application of transfer pricing rules to loan transactions

Label
Russia enacts new rules on interest deductibility and application of transfer pricing rules to loan transactions
Title
Russia enacts new rules on interest deductibility and application of transfer pricing rules to loan transactions
Creator
Subject
Language
  • eng
  • eng
Summary
The president of the Russian Federation on 8 March 2015 signed Federal law No 32-FZ, introducing amendments to the Tax Code related to interest deductibility. The law was introduced to mitigate the negative tax implications of the ruble devaluation, and will apply to transactions from 1 January 2015. The major changes are summarized in this article
Citation source
In: Transfer pricing international journal. - London. - Vol. 16 (2015),
http://library.link/vocab/creatorName
  • Kulakov, D
  • Elizarov, W
  • Benos, A
Geographic coverage
  • Asia
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • interest deduction
  • transfer pricing
  • intercompany loan
  • thin capitalization
Label
Russia enacts new rules on interest deductibility and application of transfer pricing rules to loan transactions
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/T/TPIJ/6_Russia_enacts_new_rules.zip
Publication
Note
20150814

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