Tax administration
Reference:
Topical explanations of federal tax
administration bodies and decisions
of judicial instances
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56075
Abstract:
The review, as prepared by the professionals of the tax department of the KPMG, includes lately published explanations by the Ministry of Finances and the Federal Tax Service of the Russian Federation on the issues of taxation, as well as the most important decisions of higher tax instrances.
Tax administration
Reference:
Position of the Chamber of Industry and Commerce of the Russian Federation on improvement of the tax system, analysis of key directions of tax policy for 2009 and till 2011
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56076
Abstract:
The Chamber of Industry and Commerce of the Russian Federation offers a set of additional measures meant to improve the tax system. The offers are related to improvement of tax administration, rules of taxation in the spheres of VAT, UST, excises, tax on mineral mining, special tax regimes, tax on property of organizations, etc., as well as amortization policy and tax stimulation of the processes of renewing of the capital assets of the organizations.
Tax administration
Reference:
Proposals of the Chamber of Industry and Commerce of the Russian Federation on tax stimulation of innovative activities
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56077
Abstract:
The CIC offers a numbers of measures meant to stimulate the innovative activities. The complex of proposals includes:
1. Measures, which are meant to form economical stimuli in order to increase the demand for the scientific research and innovative products.
2. Measures, which are meant to form stimuli for investments in science and innovative activities.
3. Measures of tax stimulation of people to participate in innovative activities.
4. General measures of tax character, aimed to lower the costs of tax and innovation activities.
Tax administration
Reference:
Again on the ways to improvement
of tax system of Russia
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56078
Abstract:
The authors review some issues of taxation and propose solutions, including the issues of:
1. spreading the tax burden;
2. fighting poverty and economic inequality as a key direction of tax policy;
3. improvement of inter-budget tax income distribution.
TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
Reference:
Problem of direct taxation of international agreements on avoiding the double taxation
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56079
Abstract:
One of the key problems of international legal regulation in the sphere of avoiding double taxation is the various correlation of norms of international and national law in every particular state. The author of this article concludes, that Russia is one of the countries, where the concept of correlation is monist, and provides for priority of international law over national normative legal acts.
In fact, however, the provisions of legislation of the Russian Federation, namely the Tax Code of the Russian Federation, have the priority over the Constitution of the Russian Federation, that is why Russia has some problems related to application of normative legal acts of supreme legal power.
TAXATION OF PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITIES
Reference:
Legal regulation of contracts
on provision of the foreign personnel
in the Russian Federation
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56080
Abstract:
In this article the author reviews some existing conflicts in the Russian legislation in the sphere of regulation of contracts for the provision of foreign personnel from the foreign companies to their affiliated and representative offices, accredited in the Russian Federation.
LEGAL REGULATION OF TAX RELATIONS
Reference:
Specific conflicts and collisions appearing
when calculating and paying the tax
for profit by the foreign legal persons
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56081
Abstract:
In the author’s opinion, the key criterion for qualification of the activities of the foreign organization in the Russian Federation, as preformed through the permanent representative office, is regularity of activity. The national legislation of the Russian Federation recognizes the preparation and supportive activities of the foreign organizations, as regularly performed through the office, as forming the permanent representative office.
The author considers, that the tax on profit of organizations for the foreign organizations, acting through their permanent representative offices is not set properly, namely, for the foreign taxpayers the law does not define the object of taxation.
TAX CALCULATION AND REPORTING
Reference:
Amortization of property for
the goals of taxation: new rules
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56082
Abstract:
The author studies the character of changes in calculation of amortization of property for the purposes of taxation since January 1, 2009. The article also includes the changes in the tax reporting of property, subject to amortization.
MODERN TAX EDUCATION
Reference:
Innovative methods of organization
of the work of students
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56083
Abstract:
Innovation methods for organization of work of students are reviewed by the author of the article, taking the optimization of the study program of the course on “Organization and methods of holding tax inspections”.
READING HALL
Reference:
The list of theses of those applying for the
status of Candidates and Doctors of Sciences, which were presented in the sphere of taxation
in the Russian Federation in 2007
// Taxes and Taxation.
2008. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56084
Abstract:
Based on the electronic theses database of the Russian State Library, here we provide the list of theses, of those applying for the status of the Candidates and Doctors of Sciences, as presented in the sphere of taxation in 2007.
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