Submission of a country-by-country report by a Russian organization to the Federal Tax Service of the Russian Federation
The country-by-country report is a part of the three-tiered transfer pricing documentation of an international group of companies (MNE Group).Read more
Federal Tax Service explanations of control over expenses for intragroup services
Russian organizations with foreign participation often incur expenses for intragroup services, i.e. services provided by related foreign companies. Most Russian enterprises that are part of international groups of companies incur expenses for so-called management fees.
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