ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of March 29, 2018 No. 60n

About approval of the Procedure for agreement signature about pricing for the purposes of the taxation concerning the foreign trade transaction, at least one party of which is tax resident of foreign state with which the agreement (agreement) on avoidance of double taxation, is signed with participation of authorized body of the executive authority of such foreign state

According to Item 2 of article 105.20 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 30, Art. 4575; 2018, 1, of the Art. 20) I order to No.:

1. Approve the Procedure for agreement signature about pricing for the purposes of the taxation concerning the foreign trade transaction, at least one party of which is tax resident of foreign state with which the agreement (agreement) on avoidance of double taxation, is signed with participation of authorized body of the executive authority of such foreign state according to appendix to this order.

2. Based on the subitem of "i" of Item 1 of Article 3 of the Standard agreement between the Russian Federation and foreign states about avoidance of double taxation and about prevention of the tax avoidance on the income and property approved by the order of the Government of the Russian Federation of February 24, 2010 No. 84 (The Russian Federation Code, 2010, No. 10, Art. 1078; 2012, No. 44, Art. 6040; 2014, No. 18, of the Art. 2212), for the purposes of agreement signature about pricing for the purposes of the taxation concerning the foreign trade transaction, at least one party of which is tax resident of foreign state with whom the agreement (agreement) on avoidance of double taxation is signed, with participation of authorized body of the executive authority of such foreign state to assign to the Federal Tax Service of power of competent authority:

when carrying out the mutually conciliation procedure provided by the agreement (agreement) signed with the specified foreign state;

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