Changes in transfer pricing control
Transfer pricing: changes in legislation from 2024. Inclusion of dividends in the customs value of goods: legal and practical aspects
Contents
02:36 Transfer pricing: changes in 2024 – Olga Mazina
03:05 Criteria of interdependence of parties
04:51 Definition of controlled transactions
06:10 Transactions equated to transactions with interdependent parties
07:30 Transactions involving interdependent intermediaries
08:50 Transactions with offshore persons
11:54 Notification of controlled transactions
14:48 Transfer pricing documentation
24:14 Dividend tax
26:19 Checks
31:07 Penalties for non-payment of taxes
33:07 Penalties for failure to report
35:28 International groups of companies
39:01 Recommendations
43:00 Inclusion of dividends in the customs value of goods: legal and practical aspects – Maxim Dmitriev
44:37 Applicable provisions of the EAEU TC and court practice
56:16 Which companies are at risk
57:45 How customs inspections are conducted
1:10:02 How to influence the results of a customs audit
1:13:38 Appealing the decision of the customs authority
1:15:13 Recommendations
1:19:30 Answers to questions
1:20:58 What adverse consequences may arise for a company if it fails to submit objections to the customs audit report?
1:21:59 If dividends are paid to the 100% owner of the LLC to a foreign individual, should the dividends increase the customs value of the goods?
1:25:22 Is there a formula that increases the customs value? Different amounts of dividends can be paid in different years
1:27:12 If a company has losses but falls under the criteria?
1:27:40 If we do not pay dividends to an interdependent foreign person, can a customs inspection come to us?
1:28:25 Question about safe harbor for interest on debt obligations
Details
Date & Time
05.03.2024
15:00-16:45 (MSK)
Admission
Free
Language
Russian
Platform
MS Teams
Speakers & Topics
Olga Mazina
Transfer pricing: changes in legislation from 2024
- Controlled transactions
- Notification of controlled transactions
- Transfer pricing documentation
- Additional tax, tax on "dividends"
- Powers of controlling authorities
- Penalties
- International groups of companies
Maksim Dmitriev
Inclusion of dividends in the customs value of goods: legal and practical aspects
- Applicable provisions of the EEU TC and court practice
- Which companies are at risk?
- How is the customs audit conducted?
- How to influence the results of a customs audit?
- Appealing the decision of the customs authority
- Recommendations
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
Transfer pricing: the impact of expanding the list of offshore jurisdictions on the obligations of taxpayers conducting transactions with residents of offshore zones
The Ministry of Finance has updated the tax haven blacklist
Read more
Transfer pricing, Benefits for SME, Labor Costs Optimization & Risks of Terminating Business in Russia
Details
Date and time
June 9, 2022, from 15:00 to 16:30
Admission
Free
Language
Russian
Platform
MS Teams
Speakers and topics
Olga Mazina
Actual issues of transfer pricing for foreign companies
- Legislative norms 2021-2022, latest changes
- Reporting of international groups of companies
- Eliminate transfer pricing risks
Evgeniy Sumin
Small and medium-sized business entity status for companies with foreign participation
- Procedure for inclusion in the register of SMEs, practical aspects
- Benefits and preferences for SMEs in 2022
Anna Reznikova
Options to reduce financial costs for staff in the current economic situation
- Change of work schedule
- Increasing labor productivity
- Staff optimization
- Grant of leave
- Reducing other expenses
- Savings on fines
Valentin Orlov
Risks arising for company and its management in case of terminating business in Russia
- Violation of public obligations
- Violation of obligations to contractors and employees of organization
- Subsidiary liability of controlling persons for organization debts
- Risk mitigation options for foreign management of companies in Russia
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