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Transfer pricing rules to be amended – details

|Proposed Changes|Russia
Russia

As previously reported, the Ministry of Finance was considering amendments to the Tax Code which would, inter alia, (i) change the scope of transfer pricing rules and (ii) introduce new transfer pricing methods to supplement the traditional transactional methods currently contained in the Tax Code. Details of the draft bill, prepared by the Ministry of Finance, have become available. To become law, the bill must be approved by the government, both chambers of the parliament, and…

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