Home > Regions > Europe > The controlled transactions, made in 2012, are to be reported to by 20 May 2013

The controlled transactions, made in 2012, are to be reported to by 20 May 2013

By Lidings Law Firm on April 30th, 2013
Posted in Europe | Legal Updates

The new Section V.1 of the Russian Tax Code, regulating transfer pricing issues came into force on 1 January 2012 (enacted by the Federal law dated 18.07.2011 N 227-FZ). The Article 105.16 of the Tax Code establishes the obligation of taxpayers to file notifications on controlled transactions, made during the calendar year (hereinafter – “Notification”). More…