Use of the results of an appraisal to control transfer pricing
02.08.2012, Valentin N. Moiseev
The article of Valentin Moiseev published in the Corporate Lawyer magazine discusses the new rules on control over transfer pricing. According to the rules, the price of a transaction may be determined on the basis of an independent appraisal. The appraiser's reports can be used by tax authorities and considered by courts in disputes over transfer pricing.