Russia - Introduction of APA Guidance
- S. Stroykova; I. Lemetyuynen; N. Slavinskaya
- International Transfer Pricing Journal, 2012 (Volume 19), No 3
- 8 May 2012
The Russian tax authorities have issued a Letter that provides detailed guidance on the APA programme, which was introduced as of 2012. Although the Letter is non-binding, the guidance it provides will be welcomed by taxpayers.