It is only in the last two or three years that the taxation regime within the Russian Federation has achieved a relatively settled character. Now the clear outline of a coherent tax law system that operates throughout the Federation and all its subject administrations is available in this concise reference, written by a distinguished Russian financial and tax scholar.Among the many essential topics covered are the following:- Historical, economic and political background;- Bases of tax competencies of the State and its subdivisions;- Principles of assessment and collection;- Rates and exemptions:- Determination of taxable corporate profits;- Penalties, anti-avoidance regulations, and rights to objection and appeal;- Social security administration;- Estate, inheritance and gift taxes;- Sales and value-added taxes;- Import and export duties;- Priority in international and national tax laws; and- Elimination of double taxation.With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index, Tax Law in Russia is the ideal starting point for international tax practitioners and business persons contemplating transactions involving the Russian Federation.
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