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Profit distribution method


The profit allocation method involves comparing the actual distribution of aggregate profits obtained by all parties to the transaction between the parties to the transaction with the profit distribution between the parties to comparable transactions (ceased to be in force as of 2019-05-01)1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, article 105-13, paragraph 1, ceased to be in force as of 2019-05-01 // RSZ RF. 1998. No. 31. Article 3824. ↩

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