Encyclopedia
Disagreement of the taxpayer with the decision to conclude a transfer pricing agreement
Dissatisfaction of the taxpayer with the decision to conclude a transfer pricing agreement - expressed in the taxpayer's refusal to sign the transfer pricing agreement (including in the form of the taxpayer's (its representative) non-attendance for signing the transfer pricing agreement at the federal executive authority authorized for control and supervision in the field of taxes and duties)1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2021-03-17, article 105.22, subpara. 7 // RSZ RF. 1998. No. 31. Art. 3824. ↩