Transfer Pricing in Russia

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The Mazars in Russia Tax & Legal team informs that, finally, after years of considerations the Law on Transfer Pricing rules was adopted on July 18, 2011. Thus, starting from January 1, 2012 new Transfer Pricing rules (“TP rules”) will become reality in Russia.

As opposing to existing TP rules, the Bill introduces:

New list of controlled transactions,
Additional methods for determination of TP price,
Mandatory submission of TP documentation on specific controlled transactions to the tax authorities,
Advance Pricing Agreements (APAs),
Mirror adjustment of taxes,
etc.

More information can be obtained on the flyer “Transfer pricing in Russia_Fudamentals of the new Russian Transfer Pricing Rules_July 2011” available in English and Russian and on the past and upcoming events we will organise on that matter.

Our Tax experts remain at your disposal for any complementary explanations of the new law implications on your business.