Interdependent for the purposes of taxation in accordance with the provisions of the Tax Code, persons are recognized if the peculiarities of the relationship between them can affect:
on the conditions, results of transactions made by these persons;
economic results of their activities or activities of persons they represent.
When determining the mutual dependence of persons, the influence that may be exerted due to the participation of one person in the capital of other persons is taken into account.
For this, the agreements concluded between them and other possibilities of one person to influence decisions made by other persons are analyzed.
At the same time, such influence is taken into account regardless of whether it can be exerted by one person directly and independently or jointly with its interdependent persons.
If the parties are interdependent, then special rules for tax control of transaction prices may be applied to transactions between them.
Who are recognized as related parties
According to the Tax Code of the Russian Federation, interdependent persons are recognized:
1. Organizations
1.1 If one organization directly or indirectly participates in another organization and the share of such participation is more than 25%.
1.2 If the same person directly or indirectly participates in these organizations and the share of such participation in each organization is more than 25%.
1.3 If in organizations, by decision of the same individual, together with his interdependent persons - spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardians (trustees) , wards, appointed or elected by:
sole executive bodies of organizations;
or at least 50% of the composition of the collegial executive body;
1.4. If the organizations have the same individuals together with his dependent persons - spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardians (trustees), wards, make up more than 50%:
composition of the collegial executive body;
Board of Directors (Supervisory Board).
1.5 If the powers of the sole executive body in organizations are exercised by the same person.
2. Individual and organization
Related parties: details for an accountant
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1. If the peculiarities of relations between persons can affect the conditions and (or) results of transactions made by these persons, and (or) the economic results of the activities of these persons or the activities of the persons they represent, the persons specified in this paragraph shall be recognized as interdependent for taxation purposes (hereinafter - interdependent persons).
To recognize the mutual dependence of persons, the influence that may be exerted by virtue of the participation of one person in the capital of other persons, in accordance with an agreement concluded between them, or if there is another possibility for one person to determine the decisions taken by other persons, is taken into account. At the same time, such influence is taken into account regardless of whether it can be exerted by one person directly and independently or jointly with his interdependent persons recognized as such in accordance with this article.
2. Taking into account paragraph 1 of this article, for the purposes of this Code, the following are recognized as interdependent persons:
1) organizations in the event that one organization directly and (or) indirectly participates in another organization and the share of such participation is more than 25 percent;
2) an individual and an organization if such an individual directly and (or) indirectly participates in such an organization and the share of such participation is more than 25 percent;
3) organizations if the same person directly and (or) indirectly participates in these organizations and the share of such participation in each organization is more than 25 percent;
4) an organization and a person (including an individual together with his interdependent persons specified in subparagraph 11 of this paragraph) having the authority to appoint (elect) the sole executive body of this organization or to appoint (election) at least 50 percent of the composition of the collegial executive body or board of directors (supervisory board) of this organization;
5) organizations whose sole executive bodies or at least 50 percent of the composition of the collegial executive body or the board of directors (supervisory board) of which are appointed or elected by decision of the same person (an individual together with his interdependent persons specified in subparagraph 11 of this paragraph );
6) organizations in which more than 50 percent of the composition of the collegial executive body or the board of directors (supervisory board) are the same individuals together with the related persons specified in subparagraph 11 of this paragraph;
7) an organization and a person exercising the powers of its sole executive body;
8) organizations in which the powers of the sole executive body are exercised by the same person;
9) organizations and (or) individuals if the share of direct participation of each previous person in each subsequent organization is more than 50 percent;
10) natural persons in the event that one natural person is subordinate to another natural person by official position;
11) an individual, his spouse (wife), parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (custodian) and ward.
3. For the purposes of this article, the participation interest of a natural person in an organization shall be recognized as the aggregate share of participation of this natural person and his interdependent persons, specified in subparagraph 11 of paragraph 2 of this article, in the said organization.
4. If the influence on the conditions and (or) results of transactions made by persons, and (or) the economic results of their activities is exerted by one or several other persons due to their predominant position in the market or due to other similar circumstances due to the peculiarities of the transactions being made, such influence is not a basis for recognizing persons as interdependent for tax purposes.
5. Direct and (or) indirect participation Russian Federation, subjects of the Russian Federation, municipalities in Russian organizations in itself is not a basis for recognizing such organizations as interdependent.
The organizations specified in this paragraph may be recognized as interdependent on other grounds provided for in this article.
6. In the presence of the circumstances specified in paragraph 1 of this article, organizations and (or) individuals that are parties to the transaction are entitled to independently recognize themselves for tax purposes as interdependent persons on the grounds not provided for in paragraph 2 of this article.
7. The court may recognize persons as interdependent on other grounds not provided for in paragraph 2 of this article, if the relationship between these persons has the characteristics indicated in paragraph 1 of this article.
RF Tax Code Article 105.1 Related parties
Related persons is a concept that is used by regulatory authorities for fiscal and control purposes. In Ukrainian legislation, the wording of this concept is found in the Law "On Banks and Banking", the Tax Code and RAS 23 (disclosure of information about related parties).
Definition of "Related Persons"
In the interpretation of the Law "On banks and banking activity"
RELATED PERSON (related party)- an individual who, by his official status, family ties or property status, is associated with the activities and management of the bank and can receive certain material advantages in the course of the bank's performance of its functions.
PSBU-23 defines the concept of related persons in more detail:
3. Related parties are considered:
3.1 undertakings under the control or significant influence of others;
3.2 enterprises and individuals who directly or indirectly exercise control over the enterprise or significantly influence its activities, as well as close family members of such an individual.
The list of related parties is determined by the enterprise, taking into account the nature of the relationship, and not only legal form(prevalence of essence over form). Relationships between related parties are, in particular, relationships between: parent (holding) and its subsidiaries; a joint venture and controlling participants in a joint venture; the investor enterprise and its associated enterprises; enterprises and individuals that exercise control or have significant influence over this enterprise, as well as the relations of this enterprise with close family members of each such individual; enterprise and its manager and other persons related to the leading management staff enterprises, as well as close family members of such persons.
The most extended interpretation of the term “Related Persons” is given by Tax code Ukraine.
14.1.159. related persons - legal entities and/or individuals, relations between which may affect the conditions or economic results of their activities or the activities of the persons they represent, taking into account the following criteria:
a) for legal entities:
- one legal entity directly and/or indirectly (through related parties) owns the corporate rights of another legal entity in the amount of 20% or more;
- the same legal entity or individual directly and/or indirectly owns corporate rights in each such legal entity in the amount of 20 percent or more;
- the same legal entity or individual makes a decision on the appointment (election) of the sole executive bodies of each such legal entity;
- the same legal entity or individual makes a decision on the appointment (election) of 50 or more percent of the composition of the collegial executive body or the supervisory board of each such legal entity;
- at least 50 percent of the collegial executive body and/or supervisory board of each such legal entity are the same individuals;
- the sole executive bodies of such legal entities are appointed (elected) by decision of one and the same person (the owner or a body authorized by him);
- a legal entity has the authority to appoint (election) the sole executive body of such a legal entity or to appoint (election) 50 or more percent of the composition of its collegial executive body or supervisory board;
- the sum of all credits (loans), repayable financial assistance from one legal entity and/or credits (loans), repayable financial assistance from other legal entities guaranteed by one legal entity in respect of another legal entity exceeds the amount of equity capital by more than 3.5 times (for financial institutions and companies engaged exclusively in leasing activities - more than 10 times);
b) for individuals and legal entities:
- an individual directly and/or indirectly (through related parties) owns the corporate rights of a legal entity in the amount of 20 percent or more;
- an individual has the right to appoint (elect) the sole executive body of such a legal entity or appoint (elect) at least 50 percent of the composition of its collegial executive body or supervisory board;
- an individual exercises the powers of the sole executive body in such a legal entity;
- an individual has the authority to appoint (election) the sole executive body of such a legal entity or to appoint (election) 50 or more percent of the composition of its collegial executive body or supervisory board;
- the amount of all credits (loans), repayable financial assistance from an individual, provided to a legal entity, and / or any credits (loans), repayable financial assistance from other individuals, provided to a legal entity, which are provided under the guarantees of this individual, exceeding the amount of its own capital by more than 3.5 times (for financial institutions and companies engaged exclusively in leasing activities - more than 10 times);
- spouse (wife), parents (including adoptive parents), children (adults/minors, including adopted children), full and half brothers and sisters, guardian, trustee, child under guardianship or guardianship.
- directly owned by such person in another legal entity;
- are owned by any of the related parties of such legal entity to another legal entity.
For the purposes of determining whether an individual has directly and/or indirect corporate rights of 20 percent or more in a legal entity, all corporate rights that belong (directly and/or indirectly) to an individual is the sum of corporate rights shares that:
directly owned by such an individual in a legal entity;
belong to any related persons of such natural person in the specified legal entity.
The share of ownership of corporate rights is calculated in the following cases:
indirect ownership (in one chain) - by multiplying the shares of ownership of corporate rights;
ownership across multiple chains - by summing up the ownership shares of corporate rights in each chain.
In the case when the share of ownership of corporate rights of each person in the next legal entity in the chain exceeds 20 percent, all persons of such a chain are related (regardless of the results of multiplication).
Direct or indirect participation of the state in legal entities is not a basis for recognizing such legal entities as related. Such taxpayers may be recognized as related to other grounds provided for in this subparagraph.
In the presence of the circumstances specified in subparagraphs "a" - "c" of this subparagraph, legal entities and / or individuals who are parties to a business transaction are entitled to independently recognize themselves as related persons for tax purposes on the grounds not provided for in this subparagraph.
central authority executive power, which implements the state tax and customs policy, can prove in court on the basis of facts and circumstances that one entity or individual exercised effective control over the business decisions of another legal entity and/or that the same individual or entity exercised practical control over the business decisions of each legal entity .
The Tax Code distinguishes three types of related persons: "legal entity with a legal entity", "legal entity with an individual" and "individual with an individual". Each type of relationship has its own characteristics. However, they contain the general idea. Related parties are persons on the basis of existing family ties, by the right of control (the right to appoint management bodies in full, or at least 50% of the management body) or by the right to own at least 20% of the authorized capital (shares).
At the same time, in a number of signs there is an additional wording “indirect ownership”. That is, it is understood that a legal entity that controls another legal entity or, in relation to which there is a person who is related, is itself also related in relation to both.
In the same way, if two persons are controlled by a third (including on the basis of 20% in the authorized capital), then in relation to each other they are also related persons.
The same applies to an individual, but family ties, the presence of guardianship, etc. are also added to the list of signs.
The important point is another fundamentally different sign- the presence of debt obligations in the form of loans, loans and repayable financial assistance, exceeding more than 3.5 times the amount of equity capital (In some cases, 10 times - see above). In this case, even in the absence of corporate rights or direct influence on the formation of governing bodies, two legal entities become related.
An important point is that the legislator, in order to determine the share of corporate rights at 20%, sums up the share of all related parties in the authorized capital. Even if you try to “distribute” shares to relatives or distribute them among controlled legal entities, then such actions will not solve the problem in any way. That is, the beneficiary is always a related person in relation to the enterprises controlled by him, no matter how long the chain of control is.
How the concept of related persons is used by regulatory authorities
Business transactions conducted by related parties fall under the definition of “Controlled transactions”. In this case, absolutely all the terms of the transaction (not only the price) become the object of control.
It is important to note that if two related parties conduct a business transaction between themselves, in which an intermediary is involved as an intermediate link, then such an operation can also be recognized as controlled on the grounds that the intermediary “does not perform significant functions in such a transaction” or “does not use significant assets” and “does not assume significant risks”.
The legislator believes that the terms and price of the transaction should be determined on the basis of the "outstretched hand" principle. This term means that the terms of the transaction must be such that any outside entity must agree to them. economic activity i.e. "fair". In practice, the definition of such conditions is extremely difficult and is a constant subject of disputes with regulatory authorities.
For example, when conducting a business transaction between two legal entities, if one of them has previously provided the other with reimbursable financial assistance exceeding 3.5 times its equity, the tax base for value added tax should be determined on the basis of ordinary prices determined under the rules applicable to controlled transactions.
"188.1. The taxation base for transactions for the supply of goods / services is determined based on their contractual value (in the case of controlled transactions - not lower than the usual prices determined in accordance with Article 39 of this Code)"
During a tax audit for a taxpayer, a dispute with tax office about the correctness of determining the price can be fraught with unpleasant consequences. For the seller - additional taxes and fines, for the buyer - on the contrary, if the price "should be reduced" by withdrawing tax credit, costs and, as a result, fines.
Reports, checks and fines
The taxpayer is responsible for independently identifying and declaring controlled transactions. At the same time, if there was such an operation, but the taxpayer did not reveal it, then the legislation interprets this unambiguously as intent. In this case, the Tax Code says that the taxpayer faces:
Unscheduled full tax audit
78.1. Documentary unscheduled inspection carried out in the presence of at least one of the following circumstances:
78.1.2. the taxpayer fails to submit a tax return, calculations, report on controlled transactions or transfer pricing documentation within the time period established by law, if their submission is required by law;
However, tax check will pass and in the case of filing this report:
78.1.16. received a report on controlled transactions sent by the taxpayer in accordance with paragraph 39.4 of Article 39 of this Code. In this case, the audit is carried out exclusively on transfer pricing control issues.
At the same time, the verification of such operations can continue “infinitely”
39.5.2.8. The duration of the audit of controlled transactions should not exceed 18 months.
Every six months of the audit of controlled transactions, the supervisory authority sends the taxpayer information on the current status of the audit.
Penalties for non-filing or incomplete filing of the report for controlled transactions
120.3. Failure by the taxpayer to submit a report and/or mandatory documentation on the controlled transactions carried out by him during the year or failure to include in such a report information on all controlled transactions carried out during the reporting period in accordance with the requirements of paragraph 39.4 of Article 39 of this Code to the central executive body that implements state tax and customs policy, entails the imposition of a fine in the amount of:
- 100 sizes minimum wages established by law as of January 1 of the tax (reporting) year - in case of non-submission (late submission) of the report on controlled transactions;
- five percent of the amount of controlled transactions not declared in the report;
- three percent of the amount of controlled transactions for which the documentation specified in subparagraph 39.4.8 of paragraph 39.4 of Article 39 of this Code was not submitted, but not more than 200 minimum wages for all undeclared controlled transactions
Another unpleasant moment for the taxpayer is that for transactions with related parties, it is fundamentally established other statute of limitations- seven years.
102.1. The controlling body, except for the cases specified in clause 102.2 of this article, has the right to independently determine the amount of monetary obligations of the taxpayer in the cases specified by this Code, no later than the end of 1095 days (2555 days in the event of an audit of a controlled transaction in accordance with article 39 of this Code), what comes after the last day of the deadline for submitting a tax return and/or the deadline for paying monetary obligations accrued by the regulatory authority, and if such a tax return was submitted later, after the day of its actual submission. If within the specified period the controlling body does not determine the amount of monetary obligations, the taxpayer is considered free from such monetary obligation, and a dispute regarding such a declaration and / or tax notice is not subject to administrative or judicial review.
In recent years, legislative changes have been aimed, among other things, at the convergence of accounting and tax accounting. However, maintaining tax accounting fundamentally different from accounting. In order to exclude negative consequences the organization needs to know all the subtleties of the differences. Let us define the criteria for distinguishing between the concepts of "related parties" and "related parties".
Affiliate
The composition of the concept of "dependence (interdependence) of legal entities" is used in many branches of law. In particular, the Civil Code of the Russian Federation uses the concepts of "subsidiary and parent companies" (Article 105), "dependent and predominant (participating) companies" (Article 106). Along with this, the laws on certain types of economic activity use the concept of "affiliated person".
The concept of "affiliated person" is defined in the Law of the RSFSR dated March 22, 1991 N 948-1 "On Competition and Restriction of Monopoly Activities in Commodity Markets". So, according to the provisions of art. 4 of the said Law, affiliates are individuals and legal entities capable of influencing the activities of legal entities and (or) individuals engaged in entrepreneurial activities.
According to Law N 948-1, affiliated persons of a legal entity are:
- a member of its board of directors (supervisory board) or other collegial management body, a member of its collegial executive body, as well as a person exercising the powers of its sole executive body;
- persons belonging to the group of persons to which the given legal entity belongs;
- persons who have the right to dispose of more than 20% of the total number of votes attributable to voting shares or contributions to the authorized or share capital, shares of this legal entity;
- a legal entity in which this legal entity has the right to dispose of more than 20% of the total number of votes attributable to voting shares or contributions, shares of this legal entity constituting the authorized or share capital;
- if a legal entity is a member of a financial and industrial group, its affiliates also include members of the boards of directors (supervisory boards) or other collegial management bodies, collegial executive bodies of participants in the financial and industrial group, as well as persons exercising the powers of sole executive bodies of participants in the financial -industrial group.
Related parties in accounting
Regulation on accounting "Information on related parties", approved. Order of the Ministry of Finance of Russia dated April 29, 2008 N 48n (hereinafter referred to as PBU 11/2008), obliges to disclose information about related parties in financial statements organizations. In addition, PBU 11/2008 requires that joint-stock companies included information about related parties in their financial statements. At the same time, the concept of "related party" in PBU 11/2008 is disclosed, in particular, through the concept of "affiliated person". Thus, RAS 11/2008 recognizes as related parties legal entities and (or) individuals capable of influencing the activities of the organization or whose activities the organization is able to influence. Such persons may be affiliated persons determined in accordance with the legislation of the Russian Federation; persons carrying out joint activities with the organization; a non-state pension fund serving this organization or another organization related to it.
So, related parties are legal entities and (or) individuals that are able to influence the activities of the organization or whose activities the organization is able to influence. A closed list of persons who may be recognized as related parties is given in clause 4 of PBU 11/2008. These include:
- affiliated persons determined in accordance with the legislation of the Russian Federation;
- persons carrying out joint activities with the organization. The concept of joint activity is established, in particular, by IAS (IAS) 28 "Investments in associates and joint ventures", approved. By order of the Ministry of Finance of Russia dated June 18, 2012 N 106n. So, according to par. 5 paragraph 3 of the named IFRS Team work is an activity jointly controlled by two or more parties;
- a non-state pension fund serving this organization or another organization related to it.
It should be noted that, according to paragraph 6 of PBU 11/2008, the obligation to disclose information on related parties arises for an organization only in strictly certain cases, namely if:
- such an organization is controlled or significantly influenced by a legal entity and (or) an individual;
- such an organization controls or exercises significant influence over the legal entity;
- such organization and legal entity are controlled or they are significantly influenced (directly or through third legal entities) by the same legal entity and (or) individual (the same group of persons).
Thus, it seems that even if the organization has related parties, information about them is not disclosed in every case, but only in those listed. In addition, each disclosure criterion is based on determining the degree of influence of the related party on the entity (the entity on the related party, third parties on the entity and the related party).
Paragraph 7 of PBU 11/2008 discloses the criteria under which a legal entity and (or) an individual controls another legal entity. So, on the basis of the specified paragraph, a legal entity and (or) an individual controls another legal entity (have the ability to determine decisions made by another legal entity in order to obtain economic benefits from the activities of the latter), when such a legal entity and (or) individual has:
- more than 50% of the total number of votes attributable to voting shares (stakes) in the authorized (share) capital economic society(partnership) by virtue of its participation in this economic company (partnership), or in accordance with the powers received from other persons;
- at the same time the right to dispose (directly or through its subsidiaries) more than 20% of the total number of votes attributable to voting shares (stakes) in the authorized (reserve) capital of this economic company (partnership) or contributions constituting the authorized (reserve) capital, shares of this legal entity and the ability to determine decisions made by such a legal entity .
Paragraph 8 of PBU 11/2008 sets out the criteria under which a legal entity and (or) an individual has significant influence over another legal entity. According to the above paragraph, a legal entity and (or) an individual have a significant influence on another legal entity when they have the opportunity to participate in the decision-making of another legal entity, but do not control it (for example, by virtue of participation in the authorized (share) capital, provisions constituent documents concluded agreement, participation in the supervisory board and other circumstances).
Based on the systematic interpretation of the provisions of PBU 11/2008, information on related parties listed in paragraph 4 of PBU 11/2008 should be disclosed in the cases listed in paragraph 6 of PBU 11/2008, provided that the related parties meet the criteria listed in paragraph paragraphs 7 and 8 PBU 11/2008, and provided that in reporting period the entity entered into transactions with related parties.
It should be noted that according to paragraph 13 of PBU 11/2008, if a legal entity and (or) an individual controls another legal entity or legal entities are controlled (directly or through third legal entities) by the same legal entity and (or) the same by an individual (the same group of persons), then the nature of the relationship between them is subject to description in the financial statements, regardless of whether there were transactions between them in the reporting period.
Related parties in the Tax Code of the Russian Federation
In tax legislation, the concept of "related person" is used. It is revealed in Art. 105.1 of the Tax Code of the Russian Federation. So, on the basis of paragraph 1 of this article, if the peculiarities of relations between persons can affect the conditions and (or) results of transactions made by these persons, and (or) the economic results of the activities of these persons or the activities of the persons they represent, these persons are recognized as interdependent for tax purposes.
In paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation lists the grounds according to which taxpayers are recognized as interdependent. So, for tax purposes, related parties are:
- organizations, if one organization directly and (or) indirectly participates in another organization and the share of such participation is more than 25%;
- an individual and an organization if such an individual directly and (or) indirectly participates in such an organization and the share of such participation is more than 25%;
- organizations, if the same person directly and (or) indirectly participates in these organizations and the share of such participation in each organization is more than 25%;
- an organization and a person (including an individual together with his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardians (trustees) and wards), having powers to appoint (election) the sole executive body of this organization or to appoint (election) at least 50% of the composition of the collegial executive body or the board of directors (supervisory board) of this organization;
- organizations whose sole executive bodies or at least 50% of the composition of the collegial executive body or the board of directors (supervisory board) of which are appointed or elected by decision of the same person (individual together with his spouse), parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardians (custodians) and wards);
- organizations in which more than 50% of the composition of the collegial executive body or the board of directors (supervisory board) are the same individuals together with their spouse, parents (including adoptive parents), children (including adopted ones), full and half brothers and sisters, guardians (custodians) and wards;
- an organization and a person exercising the powers of its sole executive body;
- organizations in which the powers of the sole executive body are exercised by the same person;
- organizations and (or) individuals if the share of direct participation of each previous person in each subsequent organization is more than 50%;
- individuals in the event that one individual is subordinate to another individual by official position;
- an individual, his spouse (wife), parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (custodian) and ward.
Based on paragraph 7 of Art. 105.1 of the Tax Code of the Russian Federation, the court may also recognize persons as interdependent on other grounds, if the relationship between these persons may affect the results of transactions for the sale of goods (works, services).
As can be seen, the main criterion for recognizing persons as interdependent is the share of direct or indirect participation of one organization in another. This criterion is also used in determining related parties and affiliates.
At the same time, a related party is included in the list of related parties indicated in the notification of controlled transactions submitted to the supervisory authority only if controlled transactions were concluded with such related party in the reporting period.
Note that the concept of "affiliated person" is not directly used in the Tax Code of the Russian Federation, however, some signs of interdependent persons specified in paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation, coincide with the signs of affiliated persons set forth in Art. 4 of Law N 948-1. Thus, in practice, a related person can often be an affiliate at the same time.
What is the result?
Based on the analysis of the concepts of "related parties" and "interdependent persons", we come to the conclusion that these concepts are certainly related, but they are not identical.
At the same time, when using these categories, it should be taken into account that recognition of a person as a related party of the company does not in all cases mean recognition of the person as interdependent with the company, just as recognition of a person as interdependent with the company does not in all cases mean that this person is a related party of the company.
In each case, for each specific organization, the signs of interdependence and relatedness should be applied separately, taking into account that each interdependent person of the organization may be (but not necessarily) a related party of the organization, and each related party of the organization may be (but not necessarily) an interdependent person organizations.
And the list of related parties specified in the notification of controlled transactions may differ significantly from the list of related parties specified in the explanatory note drawn up when compiling the financial statements of the organization.
In the legislation, there are several concepts and terms related to entities that in one way or another participate in the activities of other persons. The tax legislation uses the concept of “interdependent persons”, while accounting and EAEU legislation contain the concept of “related persons (parties)”. Related parties are persons that influence or have the ability to influence the activities of other business entities.
Related persons in accounting
The Tax Code of the Russian Federation directly indicates that this list of criteria is not exhaustive and may be supplemented by the court.
Interdependent entities may become subject to special control by entering into a transaction if:
- income from transactions of related parties is over 1 billion rubles;
- one party (or several parties) of the transaction is a special regime, and the other party (parties) is not;
- one party calculates income tax in accordance with Sec. 25 of the Tax Code of the Russian Federation, and the other - no;
- the party to the transaction participates in the investment project, as a result of which it has income tax benefits.
Control of certain types transactions, in particular, is aimed at preventing the transfer of the tax base to offshore and a more equitable distribution of the tax base across the regions of our country.