Template-Type: ReDIF-Article 1.0
Author-Name: Natalya V. Serdyukova
Author-Email: nat200612@yandex.ru
Author-Workplace-Name: State University of the RF Ministry of Finance, Moscow, Russia
Title: Transfer Pricing in the Context of the Current Legislation of the RF
Abstract: The article deals with the issues related to the forthcoming Russian transfer pricing tax law reform. In particular, it analyzes draft amendments to the Tax Code of the Russian Federation in application to price determination for tax purposes and establishment of a consolidated group of tax payers. Prospects of introduction of the CFC rules are reviewed.
Classification-JEL: K34, F38, F42
Keywords: transfer pricing, holding, double taxation, related persons, CFC rules
Journal: Finansovyj žhurnal — Financial Journal
Pages: 139-150
Issue: 3
Year: 2011
Month: July
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/3/statii/2011_03_12.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110312:p:139-150