Business in Law Issue №5 — 2014

ON POSSIBILITY OF APPLICATION OF EXISTED COURT PRACTICE RELATED TO TRANSFER PRICING ON TRANSACTIONS WITH INTANGIBLES, CONCLUDED AFTER 1ST JANUARY 2012
( Pp. 222-226)

Kirina Ludmila S. Volkova Irina M.

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

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.

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Keywords:

legislation, transfer pricing, intangible assets, judicial practice, tax authorities, taxpayers.

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ON POSSIBILITY OF APPLICATION OF EXISTED COURT PRACTICE RELATED TO TRANSFER PRICING ON TRANSACTIONS WITH INTANGIBLES, CONCLUDED AFTER 1ST JANUARY 2012
( Pp. 222-226)

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