Pricing Agreement
Pricing Agreement — is an agreement between a taxpayer and the federal executive authority authorized for control and supervision in the field of taxes and fees, regarding the procedure for determining prices and (or) applying pricing methods in controlled transactions for tax purposes during its validity period, aimed at ensuring compliance with the provisions of paragraph 1 of article 105-3 of this Code (ceased to be in force as of May 1, 2019)1.
Tax Code of the Russian Federation. Part one dated July 31, 1998, amended on January 1, 2019, article 105-19, paragraph 2, ceased to be in force as of May 1, 2019 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩