Russia’s new rules: Overview and practical aspects

Transfer Pricing Perspectives

New transfer pricing rules for Russia came into effect on 1 January 2012. Though largely OECD-based, they contain peculiarities that could trigger transfer pricing issues for both related and unrelated companies who transact with domestic and cross-border counterparties.

This article summarises the significant changes, the new rules, and their practical aspects for any multinational with operations in Russia.

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