PROTOCOL

of June 6, 2006

About exchange of information on control of transfer pricing between tax and customs authorities of state members of Eurasian economic community

The governments of state members of Eurasian economic community (further - EurAsEC) which are hereinafter referred to as with the Parties

in view of the Agreement on exchange of information between tax and customs authorities of state members of Eurasian economic community of January 25, 2002,

being guided by provisions of the Agreement on the Customs union and the Common economic space of February 26, 1999 and the Constitutive treaty of Eurasian economic community of October 10, 2000,

proceeding from mutual interest in strengthening of control of import and commodity exportation (works, services), timely and complete receipt of taxes, duties and other payments in government budgets of state members of Eurasian economic community (EurAsEC),

recognizing need of implementation of the state control in case of use of the transfer prices of the territories of state members of EurAsEC,

realizing need of enhancement of tax and customs control over the international transactions made by business entities of state members of EurAsEC and also behind transactions when which making the territories of state members of EurAsEC are used as transit corridor, exchange of information between tax and customs authorities of state members of EurAsEC,

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1

The concepts used in the this Protocol mean the following:

"the market (free) price" - the market (free) price of goods (works, services) is recognized the price which developed in case of interaction of the demand and supply in the national market of identical goods (works, services), and in case of their absence - homogeneous goods (works, services) comparable economic (commercial) conditions;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info