Starting from 2014, Russian transfer pricing regulations have been applied to all cross-border transactions between the foreign parent company and the affiliated Russian entity, regardless of the volumes of the transactions.

Transfer pricing regulations affect companies selling products to, or buying products from, their Russian subsidiaries and other affiliated companies in Russia. Cross-border intragroup services and loans are also subject to transfer pricing regulations.

The tax authorities can also request detailed transfer pricing documentation and conduct a tax audit concerning transfer pricing.

Leinonen provides a transfer pricing service which includes supplying necessary documents for the tax authorities and support in tax audits. We will be glad to tell you more about this service and about transfer pricing regulations.