- 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
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
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Chapter 14.1. Related Persons. Procedure for Determining the Share of One Organisation in Another Organisation, or a Natural Person in an Organisation
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Article 105.1. Related Persons
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Article 105.2. Procedure for Estimating the Share of Person's Participation in Organisation
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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
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Article 105.3. General Provisions on Taxation in Transactions Between Related Persons
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Article 105.4. Specifics in Recognising Prices as Market Prices for Taxation Purposes at the Application of Regulated Prices
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Article 105.5. Comparability of Commercial and (or) Financial Conditions of Transactions, and the Functional Analysis
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Article 105.6. Information, Used When Comparing the Terms of Transactions Between Related Persons with Those Between Persons, Who Are Not Related
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Chapter 14.3. Methods, Used at Determining for Taxation Purposes the Incomes (Profits and Earnings) from Transactions, Whose Parties Are Related Persons
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Article 105.7. General Provisions on Methods, Used at Determining for Taxation Purposes the Incomes (Profits or Earnings) in Transactions, Whose Parties Are Related Persons
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Article 105.8. Financial Indices and the Range of Profitability
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Article 105.9. Method of Comparable Market Prices
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Article 105.10. Method of the Price of Subsequent Realisation
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Article 105.11. Method of Expenditures
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Article 105.12. Method of Comparable Profitability
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Article 105.13. Method of Distributing the Profit
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Chapter 14.4. Controlled Transactions. Preparing and Presenting Documentation for the Purposes of the Tax Control. Notification on Controlled Transactions
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Article 105.14. Controlled Transactions
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Article 105.15. Preparing and Submitting Documentation for the Purposes of the Tax Control
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Article 105.16. Notification on Controlled Transactions
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Chapter 14.4-1. Submission of Documents on International Groups of Companies
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Article 105.16-1. General Provisions on the Documents on International Groups of Companies.
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Article 105.16-2. Submission of Notifications of Participation in an International Group of Companies
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Article 105.16-3. General Provisions for Country Data Submission
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Article 105.16-4. Global Documents
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Article 105.16-5. National Documents
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Article 105.16-6. Country Report
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Chapter 14.5. Tax Control in Connection with Making Transactions Between Related Persons
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Article 105.17. Checking by the Federal Body of Executive Power, Authorised to Exert Control and Supervision in the Area of Taxes and Fees, the Fullness of the Calculation and Payment of Taxes in Connection with Making Transactions Between Related Persons
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Article 105.18. Compensating Adjustments
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Chapter 14.6. Agreement on the Price Formation for Taxation Purposes
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Article 105.19. General Provisions on an Agreement on the Price Formation for Taxation Purposes
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Article 105.20. Parties of a Price Formation Agreement
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Article 105.21. Term of Validity of a Price Formation Agreement
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Article 105.22. Procedure for Concluding a Price Formation Agreement
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Article 105.23. Checking the Execution of a Price Formation Agreement
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Article 105.24. Procedure for Terminating a Price Formation Agreement
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Article 105.25. Stability of the Terms of a Price Formation Agreement
