Russia - Guidance Letter on Transfer Pricing Documentation
- S. Stroykova; I. Lemetyuynen; N. Slavinskaya
- International Transfer Pricing Journal, 2013 (Volume 20), No 1
- 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.