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Articles by Andrey Shpak

Can Your Transfer-Pricing Documentation Help at Customs?


This year marks a cornerstone for both tax and customs legislation in Russia: Both the long-awaited new transfer-pricing rules came into effect...

6 Developing Strategic Themes in the Russian Tax Environment and What You Should Do About Them in 2012


The Russian tax environment keeps evolving following the growth and development of the economy. Listed below are the main themes that I am seeing...

4 Typical Issues Russian High-Net-Worth Individuals Face When Using Trusts

Despite being a feature of a different legal system, trusts are a common part of a personal ownership structure used by many Russian high-net-worth...

4 Steps a CEO Should Take Concerning the New Transfer Pricing Rules


The new law on transfer pricing adopted in July and coming into effect from Jan. 1, 2012, will affect most large and midsized businesses operating...

The Need for Documentation Supporting Intra-Group Transfer Prices


The Supreme Arbitration Court in Ruling No. BAC-2087/11 dated March 4, 2011, has upheld lower-level courts in permitting the upward adjustment of intra-group...