The Russian Ministry of Finance recently issued guidance concerning the country's transfer pricing rules. Key aspects of the guidance are summarized as follows.
Acceptable Transfer Pricing Methods
In determining the price for a controlled transaction for Russian transfer pricing purposes, the following methods may be used:
- Comparable market price method
- Resale price method
- Cost-plus method
- Comparable profits method
- Profit-split method
Preferred Transfer Pricing Method
According to t…