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Amendment to the Russian Tax Code: transfer pricing implications of the “safe range” being expanded by Art. 269

Federal Law No. 374-FZ On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation (hereinafter, the Federal Law) was passed on 23 November 2020. Amongst other things, it amends Article 269 of the Tax Code of the Russian Federation (hereinafter, the TC RF) Specifics of recording the interest on debt obligations for tax purposes. Our KPMG team will be pleased to answer any questions you may have about this Federal Law in more detail and help you carry out the TP analysis of financial transactions, and deal with any other issues related to the application of TP laws. For more details about our services, visit our KPMG TP page