Taxation of foreign organizations (on the example of legal systems of Russia and the BRICS group)
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The book is devoted to the doctrinal and practical problems of the application and interpretation of the concept of constant representation in the BRICS states. The signs are analyzed that allow you to distinguish between different types of permanent representations, traditionally distinguished in domestic and international tax law. On the basis of the analysis of legislation, judicial and administrative practice, a comprehensive comparative and legal study of the types of permanent representation of a foreign organization was carried out, the features and problems of tax and legal regulation of activities for the provision of services on foreign organizations in Russia, as well as the BRICS states, are proposed additional criteria that may be to be. Used to more accurately determine the constant representation of a foreign organization arising from the provision of services within the framework of domestic law enforcement.
For scientists and practicing lawyers, teachers, graduate students and students of law universities, as well as for all those interested in the problems of tax law and comparative law
For scientists and practicing lawyers, teachers, graduate students and students of law universities, as well as for all those interested in the problems of tax law and comparative law
Author:
Author:Захаров Евгений Алексеевич
Cover:
Cover:Hard
Category:
- Category:Law & Legal
- Category:Politics & Social Science
- Category:Reference books
ISBN:
ISBN:978-5-7205-1906-3
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