Abstract: The subject of the research is the peculiarities of defining controlled transactions for the purposes of tax control over transfer pricing. The author of the article examines consequences of amendments made to the tax law, in particular, reduction of the list of controlled transactions, and analyses approaches to defining a controlled transaction in foreign tax law. The author also carries out an analysis of explanations of the Ministry of Finances of the Russian Federation and Tax Federal Service of Russia, Russian and foreign judicial practice on the matter, Russian and foreign researches, which makes the research important for practising lawyers. The methodological basis of the research is the general research methods such as analysis, synthesis, generalisation, the author has also used special research methosd such as formal law, comparative law and historical analysis. The scientific novelty of the research is caused by the fact that the author analyzes different criteria of the scope of application of tax control over transfer pricing and gives recommendations both for legislators and taxpayers who deal with the reduced list of controlled transactions. The main conclusions of the research are as follows: 1) when defining a range of controlled transactions, legislator applies a risk-oriented approach which allows to reduce the administrative burden on taxpayers; 2) based on the judicial practice and explanations of the Federal Tax Service of Russia, the aforesaid changes may have negative consequences, thus the author recommends what amendments should be made to the Tax Code of the Russian Federation; 3) taxpayers whose transactions will not be recognized as controlled should prepare additional rationale for an actual price of a transaction in order to reduce the risk; 4) in order to improve tax control taking into account experience of the foreign states, the author suggests to use the company's turnover volume as a criterion for recognising transactions as controlled, as well as to make up a certain criterion for preparation of documentation. 

Abstract: The subject of this research is the question of implementation of temporary measures in case of non-compliance with the decisions of the Dispute Settlement Body of the World Trade Organization. The author analyzes the implementation of temporary measures in the General Agreement on Tariffs and Trade (GATT), explores the order of implementation of temporary measures with regards to the Agreement of rules and procedures regulating the dispute settlement, studies the question of the volume of suspension of concessions as a temporary measure, as well as the possible issues that can emerge at the stage of determination of the volume. The author analyzes the practice of implementation of temporary measures. The scientific novelty lies in detailed consideration of the order of implementation of temporary measures in case of non-compliance with the decision of the Dispute Settlement Body of the World Trade Organization, as well as examination of the corresponding practice of the countries established within the framework of GATT / WTO. The study of this question remains relevant so that Russia can seize an opportunity for protecting its interests to the fullest possible extent in terms of WTO. The following conclusions were made: compensation is not a sufficiently effective temporary measure, therefore, the countries more often refer to suspension of concessions; mechanism for suspending concessions cannot be called perfect, because the developing countries are often not able to implement such measure for protecting their interests, thus it would seem that such mechanism requires reforms (the introduction of interim relief is possible).