Transfer Pricing Directorate

Head - Julia Shepeleva
 
Main functions:

  • methodological and organizational support of the FTS and local tax authorities on issues related to enforcing pricing rules;
  • analysis and estimation of domestic and foreign market processes concerning pricing, and consequences resulting from transactions between related parties or similar transactions;
  • audit of compliance with legislation of the Russian Federation on tax and duties as well as regulations related to enforcing pricing rules;
  • processing applications for conclusion of transfer pricing agreements for taxation purposes and attached documentation, preparation of Commissioner’s (Deputy Commissioner’s) decisions on conclusion of transfer pricing agreements;
  • providing suggestions on improvement of legislation on tax and duties, improvement and automation of forms and methods of enforcing pricing rules;
  • Methodological and organizational support of tax authorities’ activity on information exchange for tax purposes with foreign competent authorities on request and spontaneously in accordance with international treaties and international standards for information exchange (except for automatic exchange of information).