Home  Journals  Finance and Credit  11(347) – 2009 March

Certain issues of profit tax imposed on Russian companies with permanent representation abroad

Available online: 16 September 2009

Subject Heading: Tax and taxation

JEL Classification: 

The article deals with the issue of profit tax imposed on Russian companies with permanent representation abroad. The author points out the theory of “permanent representation” and its usage patterns all over the world. He focuses on the discussion of qualifying the income of a Russian company as that of its permanent representation abroad. The article shows the lack of precision of the provisions of the Tax code that stipulate tax credit, an amendment is suggested. The author grounds the expediency of tax exemption method as an alternative to tax credit.

Keywords: permanent representation abroad, profit tax, tax credit, tax exemption

View all articles of issue

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 3 March 2024

Archive