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Выплаты доходов иностранным компаниям: налоги у источника выплаты

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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
ISBN
9785605075257
Автор
Мясников О. А.
Год издания
Все характеристики
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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
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    {"widgets":{"@marketfront/SnippetConstructor/ToggleWishlist":{"/content/page/fancyPage/recommendationRoll/content/lazyGenerator/initialContent/recomLayoutItem_21#1:1804691818_0/content/content/toggleWishlist":{"skuId":"101897442066","productId":1804691818,"offerId":"wDbwipf6Lhn23HE0kqwd8g","size":24,"color":"#BDBDBC","wishlistLink":"/my/wishlist","baobabRealTimeEventPayload":{"version":"EPV_BRT_V1","payload":"CgoQqo257M7imP9sEhoKGHJlbWl4X2Rlc2t0b3BfbW9kZWxfY2FyZDIXCOrSxdwGEJKmvsz7Ahib47EHIP7Q6wg=","sign":"P3bhpUJ2g3NhDKEZN0BmxVyG9wJGtZGg5jnSZYyE3Xk="},"waitWishlistCollections":false,"place":{"page":"product","widget":"feed"}}}},"meta":{"/content/page/fancyPage/recommendationRoll/content/lazyGenerator/initialContent/recomLayoutItem_21#1:1804691818_0/content/content/toggleWishlist":{"name":"@marketfront/SnippetConstructor/ToggleWishlist"}}}

    Налогообложение физических лиц

    Цена 1 820 ₽ вместо 2 043
  • Подоходный налог
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    Подоходный налог

    Цена 949 ₽ вместо 969
  • Налоги и налогообложение
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    Налоги и налогообложение

    Цена 2 800 ₽ вместо 2 858
  • О системах земледелия
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    О системах земледелия

    Цена 862 ₽ вместо 880
  • Уклонение от уплаты налогов. Проблемы и решения
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    Уклонение от уплаты налогов. Проблемы и решения

    Цена 12 458 ₽ вместо 12 584
  • Банковские операции
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    Банковские операции

    Цена 531 ₽ вместо 536
  • Государственные доходы
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    Государственные доходы

    Цена 858 ₽ вместо 2 319
  • Косвенные налоги и подоходный налог
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    Косвенные налоги и подоходный налог

    Цена 1 091 ₽ вместо 1 113
  • Реклама
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  • Наши финансы и подоходный налог
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    Наши финансы и подоходный налог

    Цена 1 145 ₽ вместо 2 016
  • Современное налогообложение
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    Современное налогообложение

    Цена 3 152 ₽ вместо 3 184
  • Набор дополнительных карточек "Имаджинариум Одиссея"
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    Набор дополнительных карточек "Имаджинариум Одиссея"

    Цена 781 ₽ вместо 1 249
  • Тревожные люди. Фредрик Бакман
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    Тревожные люди. Фредрик Бакман

    Цена 574 ₽ вместо 1 170
  • Имаджинариум Сумчатый / Настольная игра / Дорожная версия / Cosmodrome Games
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    Имаджинариум Сумчатый / Настольная игра / Дорожная версия / Cosmodrome Games

    Цена 977 ₽ вместо 1 500
  • Настольная игра . Денежка. Без сдачи
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    Настольная игра . Денежка. Без сдачи

    Цена 320 ₽ вместо 450
  • Игра настольная Мемограм с мемами для взрослых и подростков оригинальная для развлечения
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    Игра настольная Мемограм с мемами для взрослых и подростков оригинальная для развлечения

    Цена 682 ₽ вместо 1 500
  • Настольная игра «Пластиковые кубики. Где мой кот?», жестяная коробочка
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    Настольная игра «Пластиковые кубики. Где мой кот?», жестяная коробочка

    Цена 279 ₽ вместо 366
  • Земля обетованная
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    Земля обетованная

    Цена 280 ₽
  • Книга 1984
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    Книга 1984

    Цена 177 ₽ вместо 179
  • Обложки ПП для тетради и дневника BRAUBERG, комплект 20 шт, прозрачные, плотные, 60 мкм
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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
  • Реклама
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  • 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
  • Игра на липучках «Цвета», мини (арт. 3468881)
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    Игра на липучках «Цвета», мини (арт. 3468881)

    Цена 417 ₽ вместо 553
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