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Trends in Russian jurisprudence on allocation of costs by way of intra-group services


Svetlana Shatalova, Elena Zakharenkova
(about the authors)

Shatalova Svetlana Sergeevna – Head of Tax Policy Research Laboratory, Institute of Applied Economic Research (Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow )

Zakharenkova Elena Vladimirovna – Researcher, Tax Policy Research Laboratory, Institute of Applied Economic Research (Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow)

Published in:
Russian Journal of Entrepreneurship
– Volume 17, Number 2 (January, 2016)



Keywords: affiliated persons, agreements on allocation of costs, distribution of costs, group of companies, intra-group services, oecd, tax audits


Citation:
Svetlana Shatalova, Elena Zakharenkova (2016). Trends in Russian jurisprudence on allocation of costs by way of intra-group services. Russian Journal of Entrepreneurship, 17(2), 177-186. doi: 10.18334/rp.17.2.2207


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Abstract:

.The article deals with the legal regulation of the allocation of costs of one company between other ones, and Russian jurisprudence related to such agreements, marks the main problem areas and makes conclusions on how risky is the application of such agreements for tax payers and what should be considered in order to minimize the risks.







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