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Russia Publishes Law on Improving Tax Administration Including Controlled Transaction Threshold Changes

|Approved Changes|Russia
Russia

Russia has published Federal Law No. 302-FZ of 3 August 2018 on amending part one and two of the Tax Code for improving tax administration. The law includes measures to:

  • Amend the domestic controlled transaction thresholds for transfer pricing purposes, which includes changing the general RUB 1 billion transaction threshold so that it only applies to transactions where:
    • The parties apply diff…

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