Court ruling changes stance on transfer pricing documentation
May 08, 2008
Multinationals in Russia face more onerous documents regulation
Multinationals operating in Russia may need to stiffen their approach towards transfer pricing documentation. A new ruling by Russia’s Supreme Arbitral Court (resultion#53) will almost certainly oblige companies to prepare Russian transfer pricing documentation. Transfer pricing rules in Russia are currently somewhat confused. There have been recent attempts to introduce legislation. At present Russian transfer pricing rules are at variance with the OECD’s guidelines and different regulations are applied for transfer pricing and for customs purposes.
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