Notification of the Controlled Transactions Tax as an Information Base for Holdings Monitoring

Andrey S. Kizimov (), Nadezhda A. Kuzmina () and Mariya V. Skakunova ()
Additional contact information
Andrey S. Kizimov: The Ministry of Finance of the Russian Federation
Nadezhda A. Kuzmina: The Ministry of Finance of the Russian Federation
Mariya V. Skakunova: The Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2013, issue 2, 21-26

Abstract: Requirements to documentation of controlled transactions in holdings which provided in different countries allow you to create an effective system of tax monitoring. Due to the requirements of notification of controlled transactions in section V.1 of the Tax Code of the Russian Federation, which regulating transfer pricing issues, the analysis of international practice for the declaration of such transactions is particularly relevant.

Keywords: Tax monitoring; tax risk; tax optimization in holding structures; the notification of controlled transactions (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.nifi.ru/images/FILES/Journal/Archive/2013/2/statii/2013_02_02.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130202:p:21-26

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().