Transfer Pricing in the Context of the Current Legislation of the RF

Natalya V. Serdyukova ()
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Natalya V. Serdyukova: State University of the RF Ministry of Finance, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 3, 139-150

Abstract: The article deals with the issues related to the forthcoming Russian transfer pricing tax law reform. In particular, it analyzes draft amendments to the Tax Code of the Russian Federation in application to price determination for tax purposes and establishment of a consolidated group of tax payers. Prospects of introduction of the CFC rules are reviewed.

Keywords: transfer pricing; holding; double taxation; related persons; CFC rules (search for similar items in EconPapers)
JEL-codes: F38 F42 K34 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110312:p:139-150

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