Russia has published Federal Law No. 302-FZ of 3 August 2018 on amending part one and two of the Tax Code for improving tax administration. The law includes measures to:
- Amend the domestic controlled transaction thresholds for transfer pricing purposes, which includes changing the general RUB 1 billion transaction threshold so that it only applies to transactions where:
- The parties apply different corporate tax rates, with certain exceptions;
- One of the parties is subject to the mineral ext…