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Analysis of International and Russian Experience in Regulating the Conclusion of Multilateral Agreements on Pricing with Taxpayers
[Анализ Международного И Российского Опыта По Регулированию Заключения Многосторонних Соглашений О Ценообразовании С Налогоплательщиками]

Author

Listed:
  • Kornienko, Natalia (Корниенко, Наталья)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA), Gaidar Institute for Economic Policy)

  • Minina, Elena (Минина, Елена)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Korolev, Georgy (Королев, Георгий)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Mitrofanova, Ekaterina (Митрофанова, Екатерина)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Pushkareva, Nataliya (Пушкарева, Наталья)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

Pricing agreements or, as they are called abroad, advanced pricing agreements, are no longer a new tool for controlling transfer pricing around the world, since the first advanced pricing agreements were concluded in the US in the last century. However, for Russia this instrument of transfer pricing is still quite new; legally the possibility of concluding such agreements only arose in 2012. At the same time, today the possibility of concluding pricing agreements in Russia is still a prerogative of largest taxpayers only, while abroad an opportunity to conclude advanced pricing agreement has been granted to all taxpayers, and in some countries small and medium-sized businesses enjoy simplified procedure for the conclusion and / or execution of advanced pricing agreements. The presented work analyses foreign experience of concluding and implementing advanced pricing agreements, both unilateral and multilateral. Special attention is paid to the analysis of international experience in concluding and implementing simplified advanced pricing agreements. In addition, the work analyses Russian experience of concluding pricing agreements.

Suggested Citation

  • Kornienko, Natalia (Корниенко, Наталья) & Minina, Elena (Минина, Елена) & Korolev, Georgy (Королев, Георгий) & Mitrofanova, Ekaterina (Митрофанова, Екатерина) & Pushkareva, Nataliya (Пушкарева, Наталь, 2018. "Analysis of International and Russian Experience in Regulating the Conclusion of Multilateral Agreements on Pricing with Taxpayers [Анализ Международного И Российского Опыта По Регулированию Заключ," Working Papers 031820, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:031820
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