FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 340-FZ

About modification of part one of the Tax Code of the Russian Federation in connection with realization of the international automatic exchange of information and documentation on the international groups of companies

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; No. 32, Art. 3341; 2001, No. 53, Art. 5016, 5026; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 28, Art. 2873; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 27, Art. 2717; No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2563, 2564; 2008, No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3616; No. 48, Art. 5500, 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; No. 48, Art. 5711, 5731, 5733; No. 51, Art. 6155; No. 52, Art. 6450; 2010, No. 1, Art. 4; No. 11, Art. 1169; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 24, Art. 3357; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014, 7070; 2012, No. 14, Art. 1545; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; 2013, No. 9, Art. 872; No. 19, Art. 2321, 2331; No. 23, Art. 2866; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5640, 5645, 5646; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 23, Art. 2924; No. 26, Art. 3372, 3404; No. 30, Art. 4220; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 1, Art. 15; No. 10, Art. 1393, 1419; No. 18, Art. 2616; No. 24, Art. 3377; No. 29, Art. 4358; No. 48, Art. 6691; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 15, Art. 2063, 2064; No. 18, Art. 2486, 2506, 2510; No. 22, Art. 3092; No. 27, Art. 4173, 4174, 4175, 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 1, Art. 16; No. 30, Art. 4443, 4453) following changes:

1) in Article 82:

a) item 4 after the words "Constitutions of the Russian Federation" to add with words "international treaties of the Russian Federation,";

b) add with Item 6 of the following content:

"6. If the international treaty of the Russian Federation on the tax matters provides possibility of participation of competent authority of foreign state (territory) in implementation in the corresponding part of tax control in the Russian Federation, tax audit, tax monitoring can be carried out with participation of such competent authority on its request according to international treaties of the Russian Federation and this Code.

In case of adoption by tax authority of the decision on conducting tax audit, tax monitoring with participation of competent authority of foreign state (territory) to such competent authority federal executive body, the representative for control and supervision in the field of taxes and fees, reports according to the procedure, determined by it, information on conducting tax audit, tax monitoring, including information on tax authority which makes the decision on conducting tax audit, tax monitoring, time and the venue of tax audit, tax monitoring, and also on the procedures and conditions of conducting tax audit, tax monitoring established by this Code.

The procedure for the organization of work on ensuring participation and condition of participation of competent authority of foreign state (territory) in tax audit, tax monitoring affirms federal executive body, the representative for control and supervision in the field of taxes and fees.";

The subitem 4 of Item 1 of Article 102 to add 2) with words ", including within the international automatic exchange of information";

The name of the Section V.1 to state 3) in the following edition:

"Section V.1. Affiliated persons and international groups of companies. General provisions about the prices and the taxation. Tax control in connection with transactions between affiliated persons. Agreement on pricing. Documentation on the international groups of companies";

4) in Article 105.15:

a) in Item 1:

word in paragraph one "1. The taxpayer" shall be replaced with words "1. If other is not stipulated in Item the 7th this Article, the taxpayer";

add with the subitem 3 following of content:

"3) in case of making by the taxpayer who is the member of the international group of companies which total of income (revenues) does not meet the condition provided by the subitem 3 of Item 6 of Article 105.16-3 of this Code, the controlled transaction (group of homogeneous transactions) one of the parties and (or) the beneficiary of which other member of such international group of companies is, place of registration, either the residence, or the place of the tax residence of which is not the Russian Federation, the following data in addition to the data specified in subitems 1 and 2 of this Item:

data on structure of governing bodies of the taxpayer and identification information about persons to which the management reporting, and the states (territories) in which such persons perform the main activities is subject to representation;

data on activities of the taxpayer and his market strategy, information on the carried-out restructuring of activities of the taxpayer within the international group of companies (in case of its carrying out in tax period of transaction or preceding tax period) and to broadcast (obtaining) of intangible assets (in tax period of transaction or preceding tax period), and also explanations how such transaction (transactions) influenced activities of the taxpayer;

information about main competitors of the taxpayer;

the description of the reasons based on which the conclusion is drawn that the price applied in the controlled transaction (group of homogeneous transactions) corresponds to market price;

the description of the adjustments made for ensuring comparability of conditions of transactions (in the presence);

copies of the material agreements between members of the international group of companies exerting impact on pricing in the controlled transaction (group of homogeneous transactions);

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