Draft Law To Amend Transfer Pricing Rules

Journal
Author
Stroykova, S.
Country
Russia
Published Date
Issue
International Transfer Pricing Journal 2016 (Volume 23), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A draft law has been proposed by the Ministry of Finance that would amend transfer pricing rules, including with regard to the definition of related parties, the threshold for recognizing domestic transactions as controlled transactions, and the concepts of materiality and the median.