Tax and legal consequences of the interdependence of individuals under the legislation of the Russian Federation

Terekhova Valentina Vladimirovna, Dujov Alexey Vladimirovich

Signs of interdependence of persons are indicated in article 105.1 of the tax code of the Russian Federation. The activities of related parties fall under tax control due to the existence of transaction control criteria in accordance with Chapter 14.1 of the tax code of the Russian Federation. Controlled transactions – transactions of related parties or equivalent transactions whose prices are controlled in accordance with article 105.14 of the tax code of the Russian Federation, this includes transactions with a turnover of more than 1 billion rubles. The author considers the criteria for recognizing transactions as controlled, and analyzes the tax and legal consequences of the interdependence of individuals under the legislation of the Russian Federation.

Keywords:interdependent entities, Tax code of the Russian Federation, controlled transactions, uncontrolled transactions, comparable transactions, market prices.