Justification for new market price tax regulations

The author analyzes the implications of the Federal Law of July 18, 2011 № 227 -FZ, which sets new rules for pricing and state control over market prices for tax purposes. Discussed in detail the sources of information on market prices and the problems arising from their use by Russian companies. Investigated methods of calculating prices during the controlled transactions. Recommendations on the rationale of market prices in the case of tax audits of the Federal Tax Service.