The Russian taxation system is on its way from conception to maturity. With the Russian Tax Code the taxation rules have become much clearer, but in spite of the initial clarity the Russian taxation system is only taking form in the activity of law which can be described as a competition of arguments. Increasingly we feel that the provisions of the Tax Code (i.e. the arguments of the lawmaker) are challenged by the arguments expressed in legal practices, i.e. the interpretations and actions by the taxation authorities, business usages, and, last but not least, authoritative statements, culminating in the strong arguments by the supreme courts. This book will guide the investor and other interested readers to understand the resulting present day Russian taxation system. Together with a general overview of all the most important provisions of the law we deal at a practical level with details affecting investment choices, financing, repatriation of profits and day-to-day financial management issues. The book describes the framework of the taxation system covering the rights and obligations of both taxpayers and taxation authorities. All the taxes are presented and explained: the Corporate Profit Tax, the VAT, Personal Income Tax, Social Tax and others. Extra emphasis is placed on complex matters such as financing choices, leasing, thin-capitalization rules, transfer pricing, permanent establishments and other key issues in taxation. '
This is the third thoroughly expanded, updated and improved edition of the Avenir Guide to Russian Taxes, following the groundbreaking first edition of 2002 and the second updated edition of 2003. This time this book is a project of Avenir — Publications which has signed up Hellevig, Klein & Usov attorneys at law for the producing the contents. The authors of the book are Jon Hellevig and Artem Usov, partners with the law firm. Dr. Alexander Vereshchagin has conducted a thorough research of all the relevant themes and served as the editor for this present edition.
We hope that the Avenir Guide to Russian Taxes will continue to enhance the understanding of the Russian taxation laws and serve as an excellent reference guide to practical matters being a real aid in work for directors, controllers, legal counsels and other managers of companies, as well as students and anybody that wants to know how taxes are levied in Russia.
Includes a glossary of Russian tax terminology (English-Russian).
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