Download or read book Tax Law in Russia written by Marina Karasseva and published by Springer. This book was released on 2001-06 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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; 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.
Download or read book Russia Tax Law and Business Briefing 2006 written by Amanda D. Johnson and published by WorldTrade Executive, Inc.. This book was released on 2005 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: The restructuring of Russia's legal and regulatory frameworks in the past decade have created new conditions for investment and business ventures, offering both new opportunities and challenges to the prospective investor. Russia Tax, Law & Business Briefing: 2006 provides guidance on tax and legal issues investors should consider when evaluating a possible company acquisition, starting a business or entering into a joint venture or strategic alliance in Russia. Coverage includes: *An analysis of Russia's overall economy in the context of its strong oil and gas sectors, including the macroeconomic effects of changes in oil prices; *The restructuring and resulting creditworthiness of Russian banks five years after the 1998-1999 financial crisis; *A discussion of the performance of the Russian ruble against the dollar and the euro, and the resulting impact on Russia's trade balance and inflation rate; *Drugstore chain 36.6's successful launching of the first IPO in Russia by a retail company, and the second domestic IPO in the country's history; and *The prospects for project financing in Russia's fossil fuels sector, as well as other restructuring and privatization developments in the energy market. As with all WorldTrade publications, Russia Tax, Law & Business Briefing: 2004 is written by leading practitioners in the region. Top law firms and ratings companies offer commentary and analysis concerning the current status of the banking, energy, intellectual property, labor, trade, and real estate sectors.
Download or read book Taxes in Russia written by Anna Barboj and published by . This book was released on 2012 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Russia Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Basic Regulations written by IBP USA and published by Lulu.com. This book was released on with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Russia Tax Law and Business Briefing written by Katherine Dimancescu and published by Worldtrade Executive. This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This resource examines Russian tax regulations, law, and business for 2008.
Download or read book Russia Tax Law and Business Briefing written by S. P. Studebaker and published by Worldtrade Executive Incorporated. This book was released on 2003-10 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The restructuring of Russia's legal and regulatory frameworks in the past decade have created new conditions for investment and business ventures, offering both opportunities and challenges to the prospective investor. "Russia Tax, Law and Business Briefing: 2004" provides guidance on tax and legal issues investors should consider when evaluating a possible company acquisition, starting a business or entering into a joint venture or strategic alliance in Russia. Top law firms and ratings companies offer commentary and analysis concerning the current status of Russia's banking, energy, intellectual property, labor, trade, and real estate sectors. Coverage includes: an analysis of Russia's overall economy in the context of its strong oil and gas sectors, including the macroeconomic effects of changes in oil prices; the restructuring and resulting creditworthiness of Russian banks five years after the 1998-1999 financial crisis; a discussion of the performance of the Russian ruble against the dollar and the euro, and the resulting impact on Russia's trade balance and inflation rate; drugstore chain 36.6's successful launching of the first IPO in Russia by a retail company, and the second domestic IPO in the country's history; and the prospects for project financing in Russia's fossil fuels sector, as well as other restructuring and privatization developments in the energy market.
Download or read book Introduction to Business Law in Russia written by Vladimir Orlov and published by Routledge. This book was released on 2016-05-06 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a comprehensive overview of business law in Russia. It presents an introduction to the Russian legal system in general before going on to provide a thorough analysis of the key aspects such as regulation, taxation, competition, contracts, intellectual property law, among many others. Where appropriate, cases and international comparisons are included to help illustrate the practical workings of this complex system. The book will be an invaluable guide for students, researchers and practitioners who want a clear understanding of legislation relating to business in contemporary Russia.
Download or read book Tax Code of the Russian Federation written by Russia (Federation) and published by Simmonds & Hill Publishing, Limited. This book was released on 1999 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Russian Tax Law written by Anton Olegovič Jakušev and published by . This book was released on 2010 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform in Russia written by Jorge Martinez-Vazquez and published by Edward Elgar Publishing. This book was released on 2008 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. The authors bring an analytical approach to fiscal reform in Russia, providing a detailed analysis of the tax system and estimates of tax compliance and evasion. The book offers a careful examination of the fiscal architecture of Russia and concludes with a presentation of remaining reform needs and options for Russia. Based on Russia's reform experience, the authors also draw lessons for fiscal reform in other developing and transitional countries. Given the dynamic nature of Russia's economic development, this book will prove a timely and informative resource for academics in economics, public finance, political science and public administration as well as for policy makers. Its lessons will also be useful for officials involved with finance in transition and developing countries.
Download or read book Russia Rebounds written by Mr.David Edwin Wynn Owen and published by International Monetary Fund. This book was released on 2003-09-09 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Russia Rebounds analyzes Russia’s dramatic economic recovery since the country’s 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the system and a considerable surprise to both Russians and foreign investors, who a year before had come to think that the worst of the transition from a centrally planned to a market economy was over. Macroeconomic performance since the crisis has been impressive. The book assesses the contribution of various factors underlying this recovery and highlights key policy challenges to ensure its sustainability.
Download or read book Cross Border Taxation of Permanent Establishments written by Andreas Waltrich and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
Download or read book Russian business law the essentials written by and published by Litres. This book was released on 2022-05-15 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is intended to provide you with accurate and authoritative information concerning the subject matter covered. However, this publication is not a substitute for the advice of an attorney. If you require a legal or other expert advice, you should seek the services of a competent attorney or other professional.
Download or read book Co operative Tax Compliance written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2016-05-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made by an enterprise. The TCF plays a central part in bringing rigour to the co-operative compliance concept. The objective of this report is to provide guidance that is meant to be helpful for businesses to design and operate their TCFs and for revenue bodies to adjust the risk management strategy for an individual large business in the context of a (voluntary) co-operative compliance relationship as laid out in the FTA report Study into the Role of Tax Intermediaries (OECD, 2008), the 2013 report, and the September 2013 BIAC Statement of Tax Principles for International Business (see Annex A). The broad conclusions of this report are that when the tax control framework of a multinational enterprise participating in cooperative compliance programme is determined to be effective, and when the enterprise provides complete disclosures that include relevant information and tax risks and is transparent to the revenue body, the extent of reviews and audits of the returns submitted to it can be reduced significantly. In these circumstances, the revenue body may rely on the returns submitted to it and trust that uncertain tax positions and other problematic tax positions taken in that return will be brought to its attention.
Download or read book Taxes and Trust written by Marc P. Berenson and published by Cambridge University Press. This book was released on 2018-01-25 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that 'borderland' country differs from the more ideal-types of coercive Russia and compliance-oriented Poland. Through nine bespoke taxpayer surveys, an unprecedented bureaucratic survey and more than fifteen years of qualitative research, the book emphasizes the building and accumulation of trust to transition from a coercive tax state to a compliant one. The context of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe. This title is also available as Open Access.
Download or read book Russian Law No 2317 1 on Changes to Taxation System of 7 92 written by Russia (Federation) and published by . This book was released on 1992 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Russia Tax Law and Business Briefing written by Kathryn Rosenblum and published by . This book was released on 2002-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
