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Tax Law in Russia - Marina Karasseva

Paperback

Published: June 2001
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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.

General Background of the Countryp. 7
Constitutional Backgroundp. 12
The State and its Subdivisionsp. 14
Some Features of Public Finance of the Countryp. 19
International Contextp. 23
The General Tax Codes and other General Tax Regulationsp. 27
Introduction to the Tax Culture and Structurep. 27
Administration and Proceduresp. 36
National Tax Actsp. 55
Taxes on Income, Profits and Capital Gainsp. 55
Social Security Contributionsp. 76
Taxes on Payroll and the Work Forcep. 81
Taxes on Propertyp. 84
Domestic Taxes on Goods and Servicesp. 97
Taxes on International Trade and Transactionsp. 113
Other Taxesp. 122
International Taxationp. 129
General Principlesp. 129
Unilateral Tax Rulesp. 132
Tax Treaties on Incomes, Profits and Capital Gainsp. 137
Tax Treaties on Inheritance and Giftsp. 152
Indexp. 153
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041114204
ISBN-10: 9041114203
Audience: Professional
Format: Paperback
Language: English
Number Of Pages: 164
Published: June 2001
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.0 x 15.6  x 0.89
Weight (kg): 0.24