Tag Archives: court practice

Review of court practice on application of particular provisions of section V.1 and article 269 of the Tax Code of Russia

On 16 February 2017 the Presidium of the Supreme Court of Russia adopted the review of court practice on application of particular provisions of section V.1 and article 269 of the Tax Code of Russia.

Key conclusions of the Supreme Court of Russia according to the review can be summarized as follows:

  • Transaction price deviating from the market level does not result in advantage

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