ON POSSIBILITY OF APPLICATION OF EXISTED COURT PRACTICE RELATED TO TRANSFER PRICING ON TRANSACTIONS WITH INTANGIBLES, CONCLUDED AFTER 1ST JANUARY 2012
( Pp. 222-226)
More about authors
Kirina Ludmila S.
doktor ekonomicheskih nauk, professor, professor Departamenta nalogovoy politiki i tamozhenno-tarifnogo regulirovaniya
Financial University under the Government of the Russian Federation Volkova Irina M. studentka magistratury fakulteta «Nalogi i nalogooblozhenie»
Financial University at the Government of the Russian Federation
Financial University under the Government of the Russian Federation Volkova Irina M. studentka magistratury fakulteta «Nalogi i nalogooblozhenie»
Financial University at the Government of the Russian Federation
Abstract:
Starting with 1st January 2012 Russian transfer pricing rules suffered significant changes. Nevertheless, key principles and definitions have remained the same, therefore majority of main controversial issues related to previous legislation still stay unsolved. As a result most of previously existed points of issue will be relevant for taxpayers nowadays. Transactions with intangible assets between related parties is an independent field of control for tax purposes. Court practice reveals the problems in this sphere most representatively. To sum up the results of analysis of current transfer pricing court practice it should be noted that two key points cause controversies between tax authorities and taxpayers. It connected with economic feasibility incomes and expenses related to use of intangibles and their compliance with arm’s length principle for the tax purposes. In this connection the analysis of the latest court cases related to transactions with intellectual property rights as well as conclusions hereupon are provided in the present article
How to Cite:
Kirina L.S., Volkova I.M., (2014), ON POSSIBILITY OF APPLICATION OF EXISTED COURT PRACTICE RELATED TO TRANSFER PRICING ON TRANSACTIONS WITH INTANGIBLES, CONCLUDED AFTER 1ST JANUARY 2012. Business in Law, 5 => 222-226.
Reference list:
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Murzin V.E., (2011, 2012), Nalogovyy kontrol za transfertnym tsenoobrazovaniem. Nalogooblozhenie, uchet i otchetnost v kommercheskom banke, 9, 10, 11, 1. Rezhim dostupa: Spravochno-pravovaya sistema Konsul tant Plyus .
SHapovalov M.A., (2012), Nalogovyy kontrol i transfertnoe tsenoobrazovanie. Finansovoe pravo, 9. Rezhim dostupa: Spravochno-pravovaya sistema Konsul tant Plyus .
Zozulya V.V., KHochaev I.M., (2013), Perspektivy razvitiya transfertnogo tsenoobrazovaniya v Rossii. Mezhdunarodnyy bukhgalterskiy uchet, 45. Rezhim dostupa: Spravochno-pravovaya sistema Konsul tant Plyus .
Novoe v TTSO. Konferentsiya Transfertnoe tsenoobrazovanie ot 3-4 aprelya 2014 g. Rezhim dostupa: Elektronnyy zhurnal Nalogoved . URL: http://nalogoved.ru/art/1764 (data obrashcheniya 08.09.2014).
Transfertnoe tsenoobrazovanie v Rossii: navstrechu peremenam. II Mezhdunarodnyy forum Transfertnoe tsenoobrazovanie ot 9-10 aprelya 2013 g. Rezhim dostupa: Elektronnyy zhurnal Nalogoved . URL: http://nalogoved.ru/news/1931 (data obrashcheniya 05.09.2014).
Nikitina A.G., (2014), O nekotorykh aspektakh gosudarstvennogo upravleniya v sfere intellektual noy sobstvennosti. Biznes v zakone, 1: 39-42.
Motyl kova A.V., (2012), Nezakonnoe ispol zovanie tovarnogo znaka i narushenie isklyuchitel nogo prava na tovarnyy znak: sootnoshenie ponyatiy. Biznes v zakone,1: 72-76.
Laliev S. S., (2012), Rasporyazhenie isklyuchitel nym pravom na tovarnyy znak. Biznes v zakone, 2: 93-96.
Duyunov A.G., (2014), Proverka nalogovymi organami rynochnosti tsen: zakonodateli i VAS RF ogranichivayut - nizhestoyashchie sudy rasshiryayut. Rezhim dostupa: Elektronnyy zhurnal Nalogoved . URL: http://e.nalogoved.ru/article.aspx aid 312277 (data obrashcheniya 11.09.2014).
Radzhabov R.M., (2010), Sdelki po peredache prav pol zovaniya tovarnym znakom: est kontrol Nalogovaya politika i praktika, 6. Rezhim dostupa: Spravochno-pravovaya sistema Konsul tant Plyus .
Razgil deev A.V., (2013), Nalogooblozhenie vnutrigruppovykh uslug transnatsional nykh kompaniy. Vestnik VAS RF, 9. Rezhim dostupa: Spravochno-pravovaya sistema Konsul tant Plyus .
Vol vach D.V., Ubezhden, chto vvedenie novykh pravil nalogovogo kontrolya tsen vyzovet uvelichenie dokhodov byudzheta // Rezhim dostupa: Elektronnyy zhurnal Nalogoved . URL: http://e.nalogoved.ru/articleprint.aspx aid 338138 (data obrashcheniya 10.09.2014).
Keywords:
legislation, transfer pricing, intangible assets, judicial practice, tax authorities, taxpayers.
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