About the service
Federal Law No. 227-FZ of 18.07.2011 has come into force, and the Tax Code of the Russian Federation has been supplemented with Section V.1 "Interdependent persons. General provisions on prices and taxation. Tax control in connection with transactions between interdependent persons. Pricing agreement". Within the framework of this law, the following functions are performed:
1. Preparing methodological recommendations for the organization on applying the rules of tax legislation in the field of transfer pricing.
2. Reviewing the contracts being concluded (identifying tax risks regarding determination of the level of market profitability).
3. Organizing the work of gathering information for compiling the Notice of Controlled Transactions.
4. Consulting on matters of compiling the Notice of Controlled Transactions.
5. Upon requests from tax authorities, preparing letters that clarify transfer pricing matters within the organization.
6. Compiling documentation that substantiates the application of prices in controlled transactions, upon requests from tax authorities (description of the parties to the transaction; description of the group's activities; information on the controlled transaction and functional analysis; choice of pricing method; determination of the market price range; conclusion).
1. Preparing methodological recommendations for the organization on applying the rules of tax legislation in the field of transfer pricing.
2. Reviewing the contracts being concluded (identifying tax risks regarding determination of the level of market profitability).
3. Organizing the work of gathering information for compiling the Notice of Controlled Transactions.
4. Consulting on matters of compiling the Notice of Controlled Transactions.
5. Upon requests from tax authorities, preparing letters that clarify transfer pricing matters within the organization.
6. Compiling documentation that substantiates the application of prices in controlled transactions, upon requests from tax authorities (description of the parties to the transaction; description of the group's activities; information on the controlled transaction and functional analysis; choice of pricing method; determination of the market price range; conclusion).
