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Agreements on allocation of costs in Russia: to be or not to be?


Svetlana Shatalova, Elena Zakharenkova
(about the authors)

Shatalova Svetlana Sergeevna – Head of the Laboratory for the Taxation Policy Studies of the Institute of Applied Economic Studies (The Russian Presidential Academy of National Economy and Public Administration, Moscow)

Zakharenkova Elena Vladimirovna – Research Officer of the Laboratory for the Taxation Policy Studies of the Institute of Applied Economic Studies (The Russian Presidential Academy of National Economy and Public Administration, Moscow)

Published in:
Russian Journal of Entrepreneurship
– Volume 17, Number 3 (February, 2016)



Keywords: affiliated persons, agreements on the allocation of costs, allocation of costs, cost sharing, group of companies, Organization for Economic Co-operation and Development, tax optimization, transfer pricing


Citation:
Svetlana Shatalova, Elena Zakharenkova (2016). Agreements on allocation of costs in Russia: to be or not to be?. Russian Journal of Entrepreneurship, 17(3), 389-400. doi: 10.18334/rp.17.3.2229


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Abstract:

The article deals with notion “allocation of costs” and legal regulation thereof, as well as the problems faced by tax payers who use the model of allocation of costs in the form of intra-group services and, finally, the trends of arbitration practices as for such cases. The authors make a conclusion on the expediency of introduction of special taxation rules in the Russian legislation at costs allocation.







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