Karasseva Tax Law in Russia

Erscheinungsjahr 2002
ISBN: 978-90-411-7835-0
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 164 Seiten

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.

Autoren/Hrsg.

Karasseva, Marina

Fachgebiete

• Rechtswissenschaften Steuerrecht