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Transfer pricing control in Common Economic Space Member States and its implications

Vladimir Tyutyuryukov
서울시립대학교 법학연구소 (Law Research Institute in University of Seoul)|2013.06|조세와 법 (TAX and LAW)|제6권 제1호|pp. 187-226|DOI 10.15821/tal.2013.6.1.007

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키워드

이전가격transfer pricingCommon Economic Spacedirect taxationtax controlharmonization of taxation단일경제권(Common Economic Space)직접과세과세제한조세제도의 조화

초록

Belarus, Kazakhstan and Russia recently formed Common Economic Space to ensure free movement of goods, services, capital and labour, which attracted a number of multinational companies. CES Member States harmonized some approaches and procedures to make the free movement happen, but there is long way to go ahead. One of the issues to solve is tax control approaches, transfer pricing control being one of its crucial points. In this article the author provides an overview and comparison of the transfer pricing control rules of CES countries and outlines the differences which affect cross-border business. The further discussion considers how exactly these differences create the obstacles for free trade in common market. Three approaches to solve this issue are then suggested: the one based on Simultaneous Tax Examinations, the second one based on mutual agreement, and the third one based on model legislation.

Abstract

Belarus, Kazakhstan and Russia recently formed Common Economic Space to ensure free movement of goods, services, capital and labour, which attracted a number of multinational companies. CES Member States harmonized some approaches and procedures to make the free movement happen, but there is long way to go ahead. One of the issues to solve is tax control approaches, transfer pricing control being one of its crucial points. In this article the author provides an overview and comparison of the transfer pricing control rules of CES countries and outlines the differences which affect cross-border business. The further discussion considers how exactly these differences create the obstacles for free trade in common market. Three approaches to solve this issue are then suggested: the one based on Simultaneous Tax Examinations, the second one based on mutual agreement, and the third one based on model legislation.

참고문헌 (33)

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  32. "Federal Tax Service in 2012 concluded 3 pricing agreements, one with Gazpromneft"[URL]
  33. "Alibaba International Business Operations"[URL]

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