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

of March 23, 2005

The government of the Republic of Belarus, the Government of the Republic of Kazakhstan, the Government of the Kyrgyz Republic, the Government of the Russian Federation and the Government of the Republic of Tajikistan which further are referred to as with the Parties according to article 5 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 (далееЕврАзЭС),

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 according to the international transactions made by business entities of state members of EurAsEC and also on transactions where 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

For the purposes of the this Protocol the following basic concepts are used:

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