Secondary filing of Country-by-Country Reports to the Russian tax authorities
4 September 2024
Secondary filing of Country-by-Country Reports to the Russian tax authorities
News of transfer pricing
We see that the Russian tax authorities have begun to send requests to Russian taxpayers belonging to multinational enterprise groups on the secondary filing of Country-by-Country Reports in Russia. These requests are under so-called "secondary filing" procedure. The first "mass" mailing took place on 9 August 2024. See our review for details.