Regulation of transfer pricing in the RF

Chapter 3.1 of the Tax Code, which deals with the legal regulation of relations arising from the development and operation of a consolidated group of taxpayers, was enforced on January 1, 2012. Chapter 14.1 of the Tax Code, which expanded the list of persons who can be recognized as interdependent, describes the ways to determine direct or indirect participation in the ownership of interdependent companies and establishes particularities of controlled transaction, has also been improved.