Guidance Letter on Transfer Pricing Documentation

Journal
Stroykova, S.; Lemetyuynen, I.; Slavinskaya, N.
Russia
International Transfer Pricing Journal 2013 (Volume 20), No. 1
Format/Price
JournalUSD 45

On 30 August, the Russian Federal Tax Service issued Guidance Letter OA-4-13/14433, which clarifies certain transfer pricing provisions in the Tax Code and related taxpayer obligations as regards transfer pricing documentation.