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.

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

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

Over the past year, Parliament has adopted several laws amending the Tax Code regarding the taxation of legal entities.

On February 16, 2017, the Presidium of the Supreme Court of the Russian Federation approved the Review of Court Practice in the Consideration of Cases Involving the Application...

The biggest tax case in Russian history, Tax Office v Yukos, is receiving significant attention. The Yukos decision raises several important points of Russian tax law. <P>The profits made by companies related to Yukos and registered in Russian internal offshore zones were 'allocated' to Yukos.

On 6 August 2020, the Russian Federal Tax Service published Letter No. SHU-4-13/12599@ "On certain issues regarding taxation of intra-group services" (the "Letter") ...

Major suppliers of foreign goods often establish a subsidiary in Russia for the purposes of purchasing and importing foreign goods into the RF in order to re-sell them on the Russian market.

Federal Law No. 265-FZ of 31 July 2020 (the "Law") limits the VAT exemption for granting use rights for certain IP assets and introduces a special tax regime for companies in the IT industry.

At the end of 2017, a number of amendments to the Tax Code came into force which significantly increased the scope of information and documents that Russian divisions of some international companies must submit...

Dentons' Tax and Customs practice congratulates its clients and friends on the end of the first stage of transfer pricing compliance for 2016 – the filing of the notification of controlled transactions...

In an effort to enforce transfer pricing rules that have been in effect since 1999...

Federal Law "On amendments to Part One and Part Two of the Tax Code of the Russian Federation " No. 302-FZ ("FZ No. 302") came into effect on 3 August 2018.

Federal Law "On amendments to Part One and Part Two of the Tax Code of the Russian Federation " No. 302-FZ ("FZ No. 302") came into effect on 3 August 2018.

At the end of 2004, the Russian Federation State Duma adopted a complex of new regulatory acts in the sphere of real estate legislation, which, consequently, has been significantly changed and supplemented.

Chapter 54 of the Russian Civil Code is dedicated to franchising. According to that law, the parties to a franchising contract may be any commercial entities or individual entrepreneurs.

Loans constitute a commonly used instrument of intragroup financing. They offer flexibility in terms of duration and remuneration that the parties are free to agree upon.

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До прихода в Dentons более 10 лет Наталья работала в крупнейших аудиторских фирмах – KPMG и PwC.

What are the main IPRs in your jurisdiction? How are they protected?