TP Health-check as an efficient tool to manage transfer pricing risks

KPMG Review, 1 July 2021

KPMG Review, 1 July 2021

Transfer pricing (TP) practice is rapidly developing, and Russian tax authorities have successively gained more tools and abilities to obtain information, perform analysis and assess additional tax charges. The number of requests from Russian FTS as part of their pre-audit transfer pricing analysis has gone up recently, which makes crucial monitoring transfer pricing from the taxpayers’ side.

Timely TP diagnostics helps taxpayers to identify and assess TP risks for Russian companies and Russian permanent establishments (PEs) of foreign companies.