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2021 | OriginalPaper | Chapter

Russia

Authors : Yulia Sinitsyna, Dmitry Kulakov, Nikita Piskovets, Anastasia Kopysova

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

Key intangible property aspects are regulated by the Russian Civil Code.

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Footnotes
1
Civil Code of the Russian Federation, Art. 1225 paragraph 1.
 
2
Tax Code of the Russian Federation, Art. 257 paragraph 3.
 
3
Tax Code of the Russian Federation, Art. 105.7 item 2 and 105.9-105.13.
 
4
Civil Code of the Russian Federation, Art. 132, paragraph 2.
 
5
Tax Code of the Russian Federation, Art. 158.
 
6
Tax Code of the Russian Federation, Art. 268.1.
 
7
Accounting regulations “Accounting of Intangible Assets” (ПБУ 14/2007).
 
8
Russian Systems Corporation, case No. 305-KG15-16582; Oriflame Cosmetics, case No. 305-KG15-11546; Equant LLC, case No. А40-28065/13 and А40-36068/15; SUN InBev, JSC case No. А40-104549/13.
 
9
Petelino Trading House, case No. 09АP-28112/2015; Nissan case (Resolution of the Federal Tax Service of Russia), No. CA-4-9/1907 of February 9, 2016; Equant LLC, case No.s А40-28065/13 and А40-36068/15.
 
10
Domodedovo Construction Management, JSC case No. А41-30375/2013; SUN InBev JSC case No. А40-104549/13.
 
11
Civil Code of the Russian Federation, Art. 1225.
 
12
Tax Code of the Russian Federation, Art. 257.
 
13
Tax Code of the Russian Federation, Art. 256 paragraph 1.
 
14
Tax Code of the Russian Federation, Art. 257 paragraph 1.
 
15
Tax Code of the Russian Federation, Art. 257 paragraph 3.
 
16
Tax Code of the Russian Federation, Art. 258 paragraph 2.
 
17
Tax Code of the Russian Federation, Art. 257 paragraph 3.
 
18
Tax Code of the Russian Federation, Art. 257 paragraph 2.
 
19
Letter of the Ministry of Finance, May 25, 2009, No. 03-03-06/2/105.
 
20
Federal Arbitration Court of the Western Siberian District (April 5, 2006). Decree No. Ф04-2085/2006.
 
21
Civil Code of the Russian Federation, Art. 1465.
 
22
Supreme Arbitration Court (October 12, 2006). Resolution No. 53.
 
23
Constitutional Court of the Russian Federation (October 1, 2009). Decree No. 1072-O-O.
 
24
Civil Code of the Russian Federation, Art. 1028.
 
25
Civil Code of the Russian Federation, Art. 1225.
 
26
Russian Tax Code, Art. 262.
 
27
The relevant caps are effective from 2017 and subject to annual increases.
 
28
The relevant caps are effective from 2017 and subject to annual increases.
 
Literature
Arbitration Court of the City of Moscow (October 15, 2013), No. А40-28065/13, Equant LLC.
Arbitration Court of the Moscow District (October 25, 2016), No. А40-36068/15, Equant LLC.
Arbitrazh Appellate Court (August 4, 2015), No. 09АP-28112/2015, Petelino Trading House.
Constitutional Court of the Russian Federation (October 1, 2009), Decree No. 1072-O-O.
Federal Arbitration Court of Moscow District (November 13, 2013), No. А40-104549/13, SUN InBev.
Federal Arbitration Court of Moscow District (June 11, 2014), No. А41-30375/2013, Domodedovo Construction Management.
Federal Arbitration Court of the Western Siberian District (April 5, 2006), Decree No. Ф04-2085/2006.
Federal Tax Service of Russia (February 9, 2016), No. CA-4-9/1907, Nissan Case.
Letter of the Ministry of Finance (May 25, 2009), No. 03-03-06/2/105.
Supreme Arbitration Court (October 12, 2006), Resolution No. 53.
Supreme Court of the Russian Federation (December 23, 2015), No. 305-KG15-16582, Russian Systems Corporation.
Supreme Court of the Russian Federation (January 14, 2016), No. 305-KG15-11546, Oriflame Cosmetics.
Tax Code of the Russian Federation (2000), No. 117-FZ, Parlamentskaya Gazeta, Rossiiskaya Gazeta.
Metadata
Title
Russia
Authors
Yulia Sinitsyna
Dmitry Kulakov
Nikita Piskovets
Anastasia Kopysova
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_38

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