04 July 2013, 18:49
The law introduces the mechanism of tax control over transfer pricing (based on the on the “outstretched arm” principle, which is based on the international standard agreed by the member states of the Organization for Economic Cooperation)
The price is determined using five methods: comparable uncontrolled price (analogues of sale); prices of the resale; expenditures plus; and clear profit.
The respective bill was registered under No. 2515.