Powers of tax authorities in tax control

Taxadvisor lawyers issued a review on tax dispute on the powers of the tax authorities to control the prices of transactions if such transactions do not fall under the definition of "controlled transactions" in accordance with 105.14 of the RF Tax Code.

The court also considered the issue, whether a permanent establishment of a foreign organization is formed if it only leases real estate in the territory of the Russian Federation. This qualification seriously affects the procedure for calculating the property tax – from inventory value or book value.