Tax Newsletter on the draft law on “Transfer Pricing” 2013-10-21

The relevant specialists of the Ministry of Finance of the Republic of Armenia(hereinafter referred to as “the RA”) based on the Transfer Pricing Guidelines of theOrganization for Economic Co-operation and Development (OECD) for MultinationalEnterprises and Tax Administrations has developed and circulated a Draft Law “OnTransfer Pricing” (hereinafter referred to as “the Draft Law”), which has been discussedin a number of organizations, including the Union of Manufacturers and Businessmen(Employers) of Armenia.


Basically the Draft Law defines the concept of transfer pricing, special aspects pertainingto pricing of transactions (controlled transactions) meeting the criteria set forth by theDraft Law and transfer pricing methods, documentation requirements, as well as controlmechanisms over such transactions.Tax Newsletter October 2013Draft Law "On Transfer Pricing".


This Tax Alert first and foremost is aimed at identifying the subject-matter of transferpricing regulation and thenafter at introducing the main provisions of the Draft Law.


Tax newsletter on Transfer Pricing/ Eng

Tax newsletter on Transfer Pricing/ Arm