Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Comparative Analysis of Models of VAT and Income Taxation of Legal Entities in Cyprus and Russia
Available online: 25 November 2009 Subject Heading: TAXES AND THE TAXATION JEL Classification:
This article is devoted to the peculiarities of VAT taxation of companies in Cyprus and contains the analysis of goods and services which are subject to VAT, system of tax rates, procedure of registration as a VAT taxpayer, tax period and terms of payment. Besides the article reveals the model of Cypriot corporate tax on income taking into account the definition of tax resident, identification of taxable types of income and expenses and application of double tax treaties. At the same time the article focuses on the main comparable components of Russian VAT and corporate tax on profits. Keywords: Cyprus, VAT, goods, services, European Union, tax rate, income tax, tax resident, place of management and control of company, Russia, tax on profits |
ISSN 2311-8709 (Online)
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