Webinar

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