Výsledky vyhledávání - "Pavel Igorevich Yakovlev"

International development of the concept of taxation of a permanent representation of a foreign company as an 'independent taxpayer' and the experience of its application in the Russian Federation

Autor: Pavel Igorevich Yakovlev

Publikováno v: Налоги и налогообложение. :16-25

The subject of this research is the development of the concept of taxation of permanent representations of foreign companies on the international level and its application in the Russian Federation. The object of this research is the permanent repres

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f313ce91d1e73e2462575f94daa55134
https://doi.org/10.7256/2454-065x.2021.3.35795

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The peculiarities of taxation of permanent representations of foreign companies in accordance with the agreements on the avoidance of double taxation in the Russian Federation

Autor: Pavel Igorevich Yakovlev

Publikováno v: Налоги и налогообложение. :61-70

The subject of this research is the taxation of permanent representations of foreign companies, while the object is the permanent representations of foreign companies. The author examines such aspects of the topic as the impact of international agree

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::742794bf7e1ddd9384a1b412bd0299fa
https://doi.org/10.7256/2454-065x.2021.1.35158

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