Agreement on pricing as a tool for tax risk management and quality assurance of the tax control over transfer pricing
According to the current Russian legislation one of the methods to manage risks in tax control of prices for transactions is a preliminary agreement between the tax authorities and taxpayers about the acceptable level of prices with counterparties. In the article the features of the agreement's conditions in the Russian and international practice are considered. Advantages and disadvantages of an agreement from the position of the government and a taxpayer are revealed and possible adjustments of the current approach to the conclusion of agreements in the Russian Federation are proposed.