Tasks and functions

Main tasks and functions of the Transfer Pricing Department (hereinafter – Department) are:

Control over compliance with tax legislation regarding the transfer pricing, controlled foreign companies, taxation of non-resident incomes, activities of non-residents, representative offices (permanent representative offices) of non-residents and other legislation, control over compliance with which is entrusted to the STS.

Organization of conduction, coordination, support of documentary audits, including establishing compliance with conditions of controlled operations of the "arm's length" principle, compliance with rules on controlled foreign companies, taxation of non-resident incomes, audits of non-residents and representative offices (permanent representative offices) of non-residents.

Participation within the scope of competence in the bilateral and multilateral cooperation with tax authorities of foreign countries, international organizations on tax issues, including information exchange with competent authorities of foreign states upon the request on issues within the Department’s competence.