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The Russian economy is a part of the world economy, and many business entities carry out activities both in Russia and abroad with the use of various international structures: holdings and transnational corporations. Development of such structures within the context of competition between tax systems of different countries, can lead to significant losses for the state budget, which are caused by the withdrawal of profit centers to countries with a more favorable (preferential) tax regime. As a result, the Russian legal system inevitably develops within the mainstream of world trends and adapts to more and more complicated ways and methods of conducting economic activity. One of the characteristic trends in the development of Russian legislation is the development and implementation of legal institutions that, through international tax planning methods, make it possible to prevent tax evasion. Such institutions are already operating in the legal systems of developed countries. At the present stage of economic development of countries, one of the most relevant is the institution of tax control of transactions between interdependent persons. The relevance of the topic of the paper is the definition by the authors of the paper of the term "tax control of transactions between interdependent persons, as well as identification of changes reflecting the evolution of tax control of transactions between interdependent persons in the Russian Federation.

Trends of the Tax Control of Transactions between Related Parties in the Russian Federation