In Search of Effective Regulation: Draft Bill on Transfer Pricing

Journal
Variychuk, E.
Russia
Bulletin for International Taxation 2011 (Volume 65), No. 2
PriceUSD 45

Transfer pricing is a relatively new phenomenon in Russian tax theory and practice. In recent years, however, the attention paid to transfer pricing rules has increased greatly, as their application significantly affects tax revenue. In this regard, the author outlines the changes proposed to the Russian transfer pricing regime.