Home  Journals  International Accounting  33(183) - 2011 September

Features of realization of import of the goods, works, services

Available online: 9 September 2011

Subject Heading: THE TAXATION

JEL Classification: 

Recently one of lines of activity of the Russian Federation is connected with development of foreign economic relations at different levels, including among the Russian enterprises and the organizations. The present article on a concrete example opens features of realization of import of the goods, works, services from the point of view of taxation problems, will help experts to lower tax risks. Considering that the order of occurrence of duties on payment of taxes on a basis only positions of the Tax code of the Russian Federation not always has the unequivocal decision, authors reflect the point of view on a considered situation.

Keywords: currency regulation of import, the foreign trade contract, customs cost of the imported goods, tax concept of a building site, the tax agent, foreign firm permanent mission

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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