- Main page
- Tax Code of the Russian Federation (with Amendments and Additions)
- Part One
- Section V.1. Related Persons and International Groups of Companies. General Provisions on Prices and Taxation. Tax Control in Connection with Transactions Made between Related Persons. A Price Formation Agreement. Documents Related to International Groups of Companies
- Chapter 14.2. General Provisions on Prices and Taxation. Information, Used When Comparing the Terms of Transactions Between Related Persons with the Terms of Transactions Between Those Persons Who Are Not Related
- Article 105.4. Specifics in Recognising Prices as Market Prices for Taxation Purposes at the Application of Regulated Prices
