In most cases the courts state that transfer pricing audits by the local tax authorities are unlawful in principle; however, this is usually preceded by examination on the merits of whether a price is a market price.

Under this new provision, if there are no documents confirming proper performance, expense or VAT deductions may be denied.

Goltsblat BLP advises that the Russian Ministry of Justice has registered Order No. 317/ММВ-7-2/481@ of the Ministry of the Interior and the Federal Tax Service dated 29 May 2017, ...

However, the rights to trademarks are not included in this preferential list.

Since progressive and modern transfer pricing rules have been introduced to the legislation, replacing Article 40 of the RF Tax Code...

On 20 December 2018 the Federal Tax Service (FTS) approved a form of inquiry which it will use to request information from legal entities regarding their beneficial owners (Order ММВ-7-2/824).

Despite the fact that most of the upcoming changes in 2020 are more related to small and medium-sized businesses, it is expected that representatives of large businesses will also change.

The current tax legislation provides various forms of support for organizations whose activities are aimed at developing infrastructure, supporting cultural institutions, social non-profit organizations, etc.

On 30 December 2016 the Commercial Court of Voronezh Oblast delivered a judgement in case No. А14-10190/2014 (the "Decision") under the claim of Ilyushin Finance Co. Open Joint Stock Company...

On 1 January 2021 a number of tax law amendments introduced by Federal Law 374-FZ of 23 November 2020 entered into force.

The legislature is in the process of adopting a number of tax benefits intended to stimulate the development of innovative companies and marquee investments in Russia.

The court noted that Chapter 25 of the RF Tax Code does not contain provisions according to which dividends not received could be treated as taxable income...

In early April 2022, Parliament adopted a law to create VAT exemptions for the transfer of exclusive rights to...

On 3 May 2017 the Commercial Court of Chelyabinsk Region rendered a decision in case No. А76-20508/2016 under the claim of Chelyabenergosbyt PJSC (the "Company").

The court held that Russian permanent establishment of the Company illegally accounted costs transferred from its foreign head office, which the head office incurred with respect to the permanent establishment.

On 15.03.2023 the Ministry of Finance of Russia and the Ministry of Foreign Affairs of Russia made a proposal to the President of the Russian Federation to issue a decree on suspension of double taxation agreements...

The Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting of 24 November 2016 - also known as the Multilateral Instrument (MLI)

During this transitional period from Article 40 of the RF Tax Code to Section V.I of the RF Tax Code there were two particularly sensitive questions

In 2020, a considerable number of changes are planned that will affect entrepreneurs and small companies. For small businesses, ...

On 28 July 2015 the Commercial Court of Moscow rendered a decision in case No. А40-102787/2016-33-887 under the claim of Sodruzhestvo LLC against the Central Excise Customs Authority...