Concept of the Federal Law: «On Amendments into Part 1 and Part 2 of the Tax Code of the Russian Federation due to improvement of principles of price formation for taxation purposes»

Abstract: In the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation “On Budget Policy for 2008 – 2010” the author sets a goal to put into the Tax Code of the Russian Federation amendments, which are aimed to improve tax control over transfer prices in order to minimize the taxes. The publication includes the concept of the project, which was prepared by the Ministry of Finances for April 2009. Keywords: tax, Ministry of Finances, Code, control, price, law, transfer, minimization, FTS, budget.