Preparation of three-level documentation
Our specialists have extensive experience in writing transfer pricing documents with obligatory individual approach to the requirements of each client.
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Obligation to submit three-level documentation
Since 2018 Russian taxpayers that are members of international groups of companies (hereinafter referred to as IGCs) must prepare and submit three-level transfer pricing documentation.
This obligation arises for those IGCs
that, based on the results of the financial year preceding the reporting year, received consolidated revenue equivalent to 750 million EUR or more (if the parent company is located outside the Russian Federation, the threshold may be different).
What reporting forms will need to be prepared?
If the above mentioned criterion is met, the company is obliged to do:
1) Notification of participation in the IGC
2) 3 levels of transfer pricing reporting:
– Global documentation on the IGC (in international practice Master file)
– National documentation (in international practice Local file)
– Country report (in international practice Country-by-Country Report)
We will prepare documentation that will successfully pass an external audit
We will prepare the report for you or help you to prepare it yourself
We will analyze the need and form of submission of reports. We will provide support in requesting information from the parent company. We will provide templates. We will provide training for employees.
We will comply with all legal requirements
Our services will help you to comply with regulations and standards and prevent possible risks.
We will provide professional support
swilar provides high quality and reliable legal services, ensuring that clients receive the level of service that meets their expectations.
We offer individual solutions
We consider each client’s unique needs and develop strategies that meet their specific goals.
Other services
Annual reporting packages according to IFRS, HGB, US GAAP. Consolidation
Setting up control systems
Internal audit, internal control systems
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