Transfer pricing

You make controlled transactions, we prepare reports.
Nataliya Ionova
CEO Caf Group
Service Model
1Receipt of information about transactions
2Analysis of transaction conditions
3Develop or update the transfer pricing documentation
4Preparation of reporting on controlled transactions

Transfer pricing services

In accordance with Russian legislation, starting 1 June of the year following the calendar year in which controlled transactions are conducted, the tax authorities have the right to request from taxpayers documentation on controlled transactions (Clause 3, Article 105.15 of the Tax Code of the Russian Federation). The correct preparation of documentation on controlled transactions and transfer pricing, as a rule, takes more than 30 days, which are given for reporting, and therefore it is recommended to develop such documentation in advance.

As a general rule, prices in controlled transactions should be within the market interval formed by comparable transactions between persons who are not interdependent (the principle of "outstretched hand"). According to Article 105.3 of the Tax Code of Russia, any income that could be received by one of the parties to the transaction but was not received by it because of the non-market nature of the price of the controlled transaction is accounted for for taxation purposes by that person.

If the price of the transaction does not match the market price interval, the tax authorities have the right to demand from the taxpayer the amount of arrears in taxes, fines and penalties.

In order to comply with the transfer pricing legislation in Russia, CAF Group offers a range of services to minimize the risks associated with the implementation of controlled transactions:

The benefits of transferring transfer pricing processes to the CAF Group?

You can be sure that your business is securely protected. Preparation of transfer pricing documentation by CAF Group experts will minimize the risks of tax claims on the part of regulatory authorities.

Exemption time CFO and chief accountant for solving strategic tasks.
Ensuring the compliance of your business with tax legislation.
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