In the Republic of Belarus, transfer pricing rules are set out in Chapter 11 of the General Part of the Tax Code. In this area, we have accumulated extensive experience in providing such services as: 

• advising on TCO issues;
• conducting market price/profitability studies taking into account information from the main databases used for transfer pricing analysis;
• preparation of transfer pricing documentation / economic substantiation of applied prices;
• diagnostics of prices in controlled transactions and risk analysis;
• conclusion of pricing agreements;
• adaptation of transfer pricing documentation prepared at the group level to the requirements of Belarusian legislation.