Tax Law in Russia

SKU:10058581-0001

Marina Karasseva

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Product Line	Kluwer Law International
Product SKU	10058581-0001
ISBN-13	9789041114204
Availability	Ships in 3-5 Business Days
Last Updated	2002-06-01

Overview

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.

The Author
Glossary
List of Abbreviations
General Introduction
Selected Bibliography

Part I: The General Tax Codes and Other General Tax Regulations
1. Introduction to the Tax Culture and Structure

Part II: National Tax Acts
1. Taxes on Income, Profits and Capital Gains
2. Social Security Contributions
3. Taxes on Payroll and Workforce
4. Taxes on Property
5. Domestic Taxes on Goods and Services
6. Taxes on International Trade and Transactions
7. Other Taxes

Part III: International Taxation
1. General Principles
2. Unilateral Tax Rules
3. Tax Treaties on Income, Profits and Capital Gains
4. Tax Treaties on Inheritance and Gifts

Index

Tax Law in Russia

Overview

Table Of Contents

US, CANADA, SOUTH AND CENTRAL AMERICA

EUROPE, UK, ASIA, AFRICA, AND REST OF WORLD

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