Price control by the tax authorities: judicial review, trends legislation

The author analyzes one of the most common risks in the activity of economic entities - the risk of price controls, conducted by the tax authorities. Detailing cases in which taxpayers are subject to this procedure. Considered the jurisprudence relating to the conduct by the tax authorities of price controls. Presents novel bill on transfer pricing. Concludes that the adoption of the law is likely to contribute to some reduction in tax risks, but now when contracting taxpayers should bear in mind the possibility of price controls by tax authorities, and therefore provide a proof of good faith compliance and economic feasibility when choosing a price.