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RESOLUTION OF INTER-PARLIAMENTARY ASSEMBLY OF EURASIAN ECONOMIC COMMUNITY

of May 13, 2009 No. 10-14

About Recommendations about harmonization of the legislation of state members of EurAsEC in the field of transfer pricing (on the basis of the comparative and legal analysis of national legal systems)

The inter-parliamentary Assembly decides:

1. Approve the Recommendations about harmonization of the legislation of state members of EurAsEC provided by the Permanent commission of MPA on economic policy in the field of transfer pricing (are applied).

2. Submit Recommendations in parliaments of state members of EurAsEC and Integration Committee for use in work on harmonization of national legal systems and enhancement of the legal base of Community.

 

Chairman

Inter-parliamentary Assembly M. Ubaydulloyev

Appendix to the resolution MPA of EurAsEC of May 13, 2009 No. 10-14

Recommendations about harmonization of the legislation of state members of EurAsEC in the field of transfer pricing (on the basis of the comparative and legal analysis of national legal systems)

These recommendations manipulations by the taxable income, approvals of measures of practical interaction of Tax Services of the states of Community for control of transfer pricing are developed for the purpose of enhancement of the legislation of state members of EurAsEC for prevention of abuses, and also.

The mechanism of transfer pricing is actively used in state members of EurAsEC today. High extent of monopolization of number of sectors of economy of the countries of Community, lack of summary information on market transactions and market prices, different conditions of the taxation in state members of EurAsEC are the reasons of wide circulation of this mechanism.

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