Russia - Suzuki Case on the Application of Russian Transfer Pricing Rules to Wholesale Trade
- S. Stroykova
- International Transfer Pricing Journal, 2015 (Volume 22), No 6
- 5 November 2015
This article provides an overview of the ongoing transfer pricing dispute between a Russian subsidiary of the Suzuki group, Suzuki Motor Rus LLC (Suzuki Rus) and the Russian tax authorities, regarding losses incurred by Suzuki Rus from the resale of imported vehicles to Russian dealers in 2009 and 2010, at prices below their purchase price.