Neue Richtlinie zu gruppeninternen Dienstleistungen in Russland : erster Leitfaden, doch zur Beurteilung von Intra-group-Zahlungen ist er nicht ganz ausreichend

Resource Information

The work Neue Richtlinie zu gruppeninternen Dienstleistungen in Russland : erster Leitfaden, doch zur Beurteilung von Intra-group-Zahlungen ist er nicht ganz ausreichend represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Neue Richtlinie zu gruppeninternen Dienstleistungen in Russland : erster Leitfaden, doch zur Beurteilung von Intra-group-Zahlungen ist er nicht ganz ausreichend

Creator

• Halat, R

Subject

• intra-group services
• tax authorities
• transfer pricing

Language

eng

Summary

In August 2020, the Russian Federal Tax Service (FTS) issued guidance regarding intra-group services (IC services) charged to Russian taxpayers. IC services have been regularly questioned during tax audits of Russian subsidiaries belonging to multinational groups. In particular, Russian tax auditors questioned the provision of services on the merits (justification for the purchase of services and evidence that the services were actually provided) and the amount of fees and the pricing mechanism. This article aims to provide more clarity and guidance on how regional tax authorities should review such services

Citation source

In: IWB. - Herne. - (2021), no. 5 ; p. 206-210

Geographic coverage

• Europe
• Asia

Language note

German