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Описание

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Выплаты доходов иностранным компаниям: налоги у источника выплаты

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Нет отзывов

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Описание

В книге рассмотрены вопросы налогообложения выплат иностранным компаниям разного рода доходов: дивидендов, процентов, лицензионных и иных платежей за объекты интеллектуальной собственности, арендных и лизинговых платежей, доходов от международных перевозок, штрафных санкций и др. В ней вы найдете ответы на вопросы, с которыми сталкиваются российские компании, выплачивающие доходы иностранным партнерам. В каких случаях российская компания - источник выплаты признается налоговым агентом по налогу на доходы и (или) НДС? Какие документы следует представить налоговикам для использования налоговых льгот и преференций? Как считать налоги в условиях приостановки действия отдельных международных соглашений?
Автором проанализированы спорные нормы налогового законодательства, рассмотрены официальные разъяснения Минфина России и ФНС России. Особое внимание уделено обобщению судебной практики - постановлений Верховного Суда РФ, Конституционного Суда РФ, и арбитражных судов различных округов.
При подготовке книги учтены изменения законодательства, регулирующего вопросы налогообложения внешнеэкономической деятельности.
Книга адресована бухгалтерам, аудиторам, налоговым консультантам, юристам, руководителям организаций всех форм собственности.

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Коротко о товаре

Артикул Маркета

515769087

Издательство

АйСи Групп

ISBN

9785605075257

Автор

Мясников О. А.

Год издания

2024

Все характеристики

Внешний вид товаров и/или упаковки может быть изменён изготовителем и отличаться от изображенных на Яндекс Маркете.

Все товары АйСи Групп

Где купить

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Цена с картой Яндекс Пэй:1 525 ₽

Скидка: 24%

–24 %

Вместо: 1 540 ₽~~2 000~~ ₽

Завтра, курьер Маркета • 99 ₽
Завтра, в пункт выдачи • 0 ₽

БИЗНЕСКАФЕ

Рейтинг 5 из 5

11отзывов

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Цена с картой Яндекс Пэй:1 525 ₽

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Вместо: 1 540 ₽~~2 000~~ ₽

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Рекомендуем

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Наши финансы и подоходный налог

Цена 1 145 ₽ вместо 2 016

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Современное налогообложение

Цена 3 152 ₽ вместо 3 184

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Набор дополнительных карточек "Имаджинариум Одиссея"

Цена 781 ₽ вместо 1 249

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Тревожные люди. Фредрик Бакман

Цена 574 ₽ вместо 1 170

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Имаджинариум Сумчатый / Настольная игра / Дорожная версия / Cosmodrome Games

Цена 977 ₽ вместо 1 500

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Настольная игра . Денежка. Без сдачи

Цена 320 ₽ вместо 450

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Настольная игра «Пластиковые кубики. Где мой кот?», жестяная коробочка

Цена 279 ₽ вместо 366

ЛучшМирКлассика Ремарк Земля обетованная Ремарк Э. М.

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ЛучшМирКлассика Ремарк Земля обетованная Ремарк Э. М.

Цена 275 ₽ вместо 460

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Книга 1984

Цена 177 ₽ вместо 179

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Обложки ПП для тетради и дневника BRAUBERG, комплект 20 шт, прозрачные, плотные, 60 мкм

Цена 220 ₽ вместо 222

Атлант расправил плечи. В 3 книгах. Альпина Паблишер

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Атлант расправил плечи. В 3 книгах. Альпина Паблишер

Цена 974 ₽ вместо 1 853

GaGaGames Настольная игра Большая бродилка. На пути к трону желаний GG385

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GaGaGames Настольная игра Большая бродилка. На пути к трону желаний GG385

Цена 1 726 ₽ вместо 2 487

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Игра на липучках "Учим цвета", Веселые липучки, развивающая, 16 деталей, для детей и малышей

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Игра на липучках "Учим цвета", Веселые липучки, развивающая, 16 деталей, для детей и малышей

Цена 184 ₽ вместо 543

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Живые мишени.

Цена 1 540 ₽ вместо 1 556

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Настольная игра . Денежка. Без сдачи

Настольная игра «Пластиковые кубики. Где мой кот?», жестяная коробочка

ЛучшМирКлассика Ремарк Земля обетованная Ремарк Э. М.

Книга 1984

Обложки ПП для тетради и дневника BRAUBERG, комплект 20 шт, прозрачные, плотные, 60 мкм

Атлант расправил плечи. В 3 книгах. Альпина Паблишер

GaGaGames Настольная игра Большая бродилка. На пути к трону желаний GG385

Игра на липучках "Учим цвета", Веселые липучки, развивающая, 16 деталей, для детей и малышей

Живые мишени.

Цена с картой Яндекс Пэй:1 525 ₽

Цена с картой Яндекс Пэй:1 525 ₽