Russia: Overview of Russia's new transfer pricing rules

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Russia: Overview of Russia's new transfer pricing rules

June 26 2012

Russia's new transfer pricing rules usher in a qualitatively new outlook in how the Russian tax authorities will consider intercompany transactions for tax purposes. Although some aspects resemble OECD principles, there are also significant deviations. Svetlana Stroykova, Ilarion Lemetyuynen, Adam Kosmala and Andrew Joshi of PwC provide an overview of the recent changes.

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Transfer Pricing (May 2012)
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