Tax law in Russia:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
<<The>> Hague [u.a.]
Kluwer Law Internat.
2001
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references (p. 25) and index |
| Beschreibung: | 158 S. 24 cm |
| ISBN: | 9041114203 |
Internformat
MARC
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| 245 | 1 | 0 | |a Tax law in Russia |c by Marina Karasseva |
| 264 | 1 | |a <<The>> Hague [u.a.] |b Kluwer Law Internat. |c 2001 | |
| 300 | |a 158 S. |b 24 cm | ||
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| 500 | |a Includes bibliographical references (p. 25) and index | ||
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| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Taxation |x Law and legislation |z Russia (Federation) | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Table of Contents
§ 1. General Background of the Country 7
I. Geography and Population 7
II. Historical Background 8
III. Economic and Political Background 9
IV. International Context 11
§ 2. Constitutional Background 12
§ 3. The State and its Subdivisions 14
I. Central/Federal Government 14
II. Regional Government 16
A. Provincial 16
B. Canton 18
C. Other Forms of Regional Governments 18
III. Local Government 18
IV. Bases of Tax Competencies of the State and its Subdivisions 18
§ 4. Some Features of Public Finance of the Country 19
I. Expenditure 19
II. Revenues 21
A. Tax Revenues 21
B. Non tax Revenues 22
C. Lending 22
§ 5. International Context 23
Part II. The General Tax Codes and other General Tax Regulations 27
Chapter i . Introduction to the Tax Culture and Structure 27
§ 1. General Outline of the Tax System 27
§ 2. The Organization of the Tax Administration 32
§ 3. The Organization of a Tax Consultancy 35
Chapter 2. Administration and Procedures 36
§ 1. General Principles 36
§ 2. Returns, Assessment and Payment 38
§ 3. Collection, Offences and Penalties 41
3
Table of Contents
§ 4. Anti avoidance Regulations 47
§ 5. Objection and Appeal 47
§ 6. Other Rights and Duties of the Taxpayers 50
Part II. National Tax Acts 55
Chapter i . Taxes on Income, Profits and Capital Gains 55
§ 1. Individuals 55
I. Classes of Taxpayers 55
II. Income from Business 57
III. Income from Professional Services 60
IV. Income from Capital 60
V. Income from Miscellaneous Sources 61
VI. Rates and Exemptions 62
VII. Special Provisions 65
§ 2. Corporations 66
I. Classes of Taxpayers 66
II. The Determination of Taxable Profits 67
III. Rates and Exceptions 70
IV. Specific Provisions 73
§ 3. Other Non allocable Taxes on Incomes, Profits and Capital Gains 74
Chapter 2. Social Security Contributions 76
§ 1. Employees 76
§ 2. Employers 77
§ 3. Self employed or Non employed 79
Chapter 3. Taxes on Payroll and the Work Force 81
Chapter 4. Taxes on Property 84
§ 1. Recurrent Taxes on Immovable Property 84
§ 2. Recurrent Taxes on Net Wealth 87
I. Individuals 87
II. Corporations 88
§ 3. Estate, Inheritance and Gift Taxes 89
§ 4. Taxes on Financial and Capital Transactions 92
§ 5. Non Recurrent Taxes on Property 94
§ 6. Other Recurrent Taxes on Property 94
4
Table of Contents
Chapter 5. Domestic Taxes on Goods and Services 97
§ 1. General Sales, Turnover or Valued Added Taxes 97
§ 2. Excise Duties 102
§ 3. Profits of Fiscal Monopolies 104
§ 4. Taxes on Specific Services 105
§ 5. Taxes on Use of Goods or on Permission to use Goods or to
Perform Activities 108
§ 6. Other Domestic Taxes on Goods and Services 111
Chapter 6. Taxes on International Trade and Transactions i i 3
§ 1. Import Duties 113
§ 2. Other Import Charges 117
§ 2. Export Duties 119
§ 3. Profits of Export or Import Monopolies 120
§ 4. Exchange Profits 120
§ 5. Exchange Taxes 121
§ 6. Other Taxes on International Trade and Transactions 121
Chapter 7. Other Taxes i 22
§1. Poll Taxes 122
§ 2. Stamp Taxes 122
§ 3. Other Taxes and Para fiscal not Classified Elsewhere 122
Part III. International Taxation 129
Chapter i . General Principles i 29
§ 1. Priority in International and National Tax Legislation 129
§ 2. Synopsis of International Tax Structure 130
Chapter 2. Unilateral Tax Rules i 32
§ 1. Scope and Definitions 132
§ 2. Methods for Elimination of Double Taxation 134
§ 3. Other Provisions 135
Chapter 3. Tax Treaties on Incomes, Profits and Capital Gains i 37
§ 1. Structure 137
§ 2. Scope and Definitions 139
5
Table of Contents
I. Personal Scope 139
II. Tax Covered I40
III. Definitions l tO
§ 3. Taxation on Income I42
I. Business Profits I42
II. Income from Immovable Property I42
III. Independent and Dependent Personal Services 143
IV. Dividends, Interest and Royalties I44
V. Capital Gains I47
VI. Other Income I47
§ 4. Taxation of Capital l4g
§ 5. Shipping, Inland Waterways and Air Transport 148
§ 6. Methods of Elimination of Double Taxation 149
§ 7. Special Provisions lSo
I. Non discrimination l$0
II. Exchange of Information 1S l
III. Other Provisions 131
Chapter 4. Tax Treaties on Inheritance and Gifts 152
Index I53
6
|
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| id | DE-604.BV014358201 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:02:04Z |
| institution | BVB |
| isbn | 9041114203 |
| language | English |
| lccn | 2001276513 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009841060 |
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| physical | 158 S. 24 cm |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| spelling | Karasseva, Marina Verfasser aut Tax law in Russia by Marina Karasseva <<The>> Hague [u.a.] Kluwer Law Internat. 2001 158 S. 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references (p. 25) and index Belastingrecht gtt Recht Steuer Taxation Law and legislation Russia (Federation) HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009841060&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Karasseva, Marina Tax law in Russia Belastingrecht gtt Recht Steuer Taxation Law and legislation Russia (Federation) |
| title | Tax law in Russia |
| title_auth | Tax law in Russia |
| title_exact_search | Tax law in Russia |
| title_full | Tax law in Russia by Marina Karasseva |
| title_fullStr | Tax law in Russia by Marina Karasseva |
| title_full_unstemmed | Tax law in Russia by Marina Karasseva |
| title_short | Tax law in Russia |
| title_sort | tax law in russia |
| topic | Belastingrecht gtt Recht Steuer Taxation Law and legislation Russia (Federation) |
| topic_facet | Belastingrecht Recht Steuer Taxation Law and legislation Russia (Federation) |
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