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Transfer Pricing

About us

Taxidvisor company has accumulated significant experience in implementing transfer pricing projects which includes work on financial transactions, transactions with the rights to intellectual property and a number of other complex and unconventional issues. It is our long-term expertise in the field of taxation, as well as our experience in structuring transactions and business processes that help us in the implementation of projects and allow us to solve problems of any complexity on the subject.

Our high level of competence in transfer pricing has been confirmed by the participation of the Taxadvisor lawyers as experts during the development and enactment of the Law on Transfer Pricing in Russia in 2011. We made suggestions and sent our remarks within the working groups. At the moment our lawyers are developing a set of amendments to the existing law.

The experts of Taxadvisor legal firm regularly participate as speakers, moderators and workshop hosts at seminars and conferences on transfer pricing.

How we can help

We provide our clients with full legal support in the development of necessary procedures to comply with the norms of transfer pricing. The main stages of a project can be presented as follows:

1) Examination: express-analysis of an organization’s activities and business processes, determination of controlled transactions, audit, analysis, identification of problem issues

2) Structuring: grouping of controlled transactions, development of recommendations, change of transactions structure and (or) holding structure

3) Pricing methods: development of individual optimal methods, identification of price sources , stress test methods, etc.

4) Documentation: development of internal policies that fully describe all the necessary procedures, documentation, registers, accounting policy.

Results. What the client gets

As a result of a procedure development project, you receive a document preparation methodology (regulations) that will allow to comply with the set requirements and that matches your internal business processes. Based on the developed regulations a logically built and clear document management order can be arranged, which will reduce the chance of human error. Within the recommendations, the ‘bottlenecks’ that require extra attention will be identified, and approaches to building an internal control system will be suggested.

As a result, you will get a professional opinion on your internal system related to transfer pricing, which will create conditions for a clear understanding of problem issues and areas of responsibility of the staff.

Due to our individual approach, we will select optimal and as simple as possible methods for your organization (group), which will allow to reduce future costs of transfer pricing document preparation.

Additional services in transfer pricing:

?      Legal support in the process of concluding a pricing agreement

?      An audit of your existing pricing methods, risk assessment and development of recommendations

?      Consultation on transfer pricing, analysis and development of recommendations on structuring of intra-group transactions

?      Representation in disputes with tax authorities

?      Operational support of the project and change monitoring

Contacts

For additional information please contact the managing partners of the company, Dmitry Kostalgin and Alexandra Alekseeva, by telephone: + 7 (495) 230 01 46. Alternatively, you can send your inquiry by email: kostalgin@taxadvisor.ru, lxv@taxadvisor.ru.

Projects

Throughout its activities, the Taxadvisor company has repeatedly implemented the following projects in the field of transfer pricing:

1.         Development of marketing policies for transfer pricing purposes and preparation of legal opinion on the justification of policy provisions.

2.         Development of methodology for determining market prices for transactions with financial instruments of contract for forward delivery.

3.         Development of methodology for determining market prices for transactions of loans and leases.

4.         Preparation of legal opinions on taxation issues in the case of transfer pricing (both before and after 2012) on various types of transactions in goods, works and services.

5.         Judicial protection of taxpayers on an unjustified tax benefit in disputes based on claims against pricing procedure and the presence of interdependence between the parties.

6.         The company’s employees were included in the working group formed to develop a transfer pricing law, have actively participated in elaborating the positions and preparing the comments. A group of employees (Dmitry Kostalgin, Alexandra Alekseeva) was the main developer of the law on a consolidated group of taxpayers on the instructions of the Ministry of Finance of the Russian Federation.

7.         Successful management of pre-trial settlement of the tax authorities claims as a result of tax audit, including the contestation of claims for the tax authority’s adjustment of  the tax base for the income tax and VAT in violation of the provisions of Art. 40 of the RF Tax Code.

8.         Court action against tax claims made as a result of tax audit, including the episode of real estate consignment and determining the tax base at market prices, in relation to the free rendering of services and determining the tax base at market price  Disputes were successfully resolved in the courts.

9.         Court action against tax claims made to the organizations as a result of tax audit with respect to accounting of interest on loans granted in the intra-group financing.  Оспаривание в судах налоговых претензий, предъявленных организациям по результатам выездной налоговой проверки в отношении учета процентов по займам, предоставленным в рамках внутригруппового финансирования. Two disputes were successfully resolved in the courts.

10.      Pre-trial settlement of the dispute on thin capitalization in relation to a leasing subsidiary.

We annually hold about 10 seminars and workshops on transfer pricing, with participation of major taxpayers.

 

109240, Moscow, st. Nikoloyamskaya 24, bldg. 1

Phone: +7 (495) 230-01-46, e-mail: info@taxadvisor.ru