Tax Law in Russia

1. Auflage 2001
ISBN: 978-90-411-1420-4
Verlag: Wolters Kluwer

Buch, Englisch, 164 Seiten, PB, Format (B × H): 156 mm x 234 mm, Gewicht: 240 g

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.

Zielgruppe

Research

Autoren/Hrsg.

Karasseva, Marina

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Mittel- und Osteuropa, Russland