New Law on Transfer Pricing Has Been Introduced |
On 18 July 2011 the Russian President signed Law #227-FZ “On introduction of changes to Russian legislation aimed to improve tax transfer pricing rules”. The new law will come into force from 1 January 2012, whilst some provisions will be deferred until 2013 and 2014. It should be noted that a probability of amending of already passed law in a 2011 still exists but most likely within a separate procedure of a new draft law adoption. The law is generally closer to the OECD Transfer Pricing Guidelines.
The key provisions of the new law on Transfer Pricing
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German desk