Keyword: «controlled transactions»

The article is devoted substantial changes the accounting for interest on debt spending, as amended by the Federal Law № 420-FZ, in article 269 of the Tax Code of the Russian Federation. From 1 January 2015 in order to implement this direction tax policy will be implemented new rules for inclusion of interest on debt obligations incurred as a result of controlled transactions. Introduced new paragraph in article 269 of the Tax Code to be set intervals limits interest rates on debt, depending on the currency in which they are issued.