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Russia - Guidance Letter on Transfer Pricing Documentation

Country:
Russia
Author:
S. Stroykova; I. Lemetyuynen; N. Slavinskaya
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 1
Published:
4 January 2013
On 30 August, the Russian Federal Tax Service issued Guidance Letter OA-4-13/14433, which clarifies certain transfer pricing provisions in the Tax Code and related taxpayer obligations as regards transfer pricing documentation.
 
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