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)
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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