The Tax Law Status of Standalone Subdivisions of Russian Organizations

Autor: Karina T. Anisina
Rok vydání: 2020
Předmět:
Zdroj: Financial law. 10:17-21
ISSN: 1813-1220
Popis: The article discusses the features of the tax status of separate divisions of Russian organizations. It is noted that the tax legis-lation of the Russian Federation does not disclose the types of separate divisions. Since depending on the type of separate division, such legal issues as the procedure for registering at the location of the separate division and the types of activities performed depend on it.
Databáze: OpenAIRE