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Описание

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

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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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Выплаты доходов иностранным компаниям: налоги у источника выплаты
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    Цена 2 800 ₽ вместо 2 858
  • Дюна
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    Дюна

    Цена 330 ₽ вместо 541
  • Тревожные люди / Бакман Ф.
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    Тревожные люди / Бакман Ф.

    Цена 961 ₽ вместо 981
  • О системах земледелия
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    О системах земледелия

    Цена 862 ₽ вместо 880
  • Я пришла домой, а там никого не было: Восстание в Варшавском гетто: Истории в диалогах
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    Я пришла домой, а там никого не было: Восстание в Варшавском гетто: Истории в диалогах

    Цена 807 ₽ вместо 1 020
  • Игра на липучках «Мама и Малыш»
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    Игра на липучках «Мама и Малыш»

    Цена 405 ₽ вместо 566
  • Земля обетованная
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    Земля обетованная

    Цена 511 ₽ вместо 521
  • Реклама
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  • 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 451 ₽ 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
  • Народная мудрость. Сборник русских пословиц
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    Народная мудрость. Сборник русских пословиц

    Цена 1 973 ₽ вместо 1 993
  • Настольная игра . Денежка. Без сдачи
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    Настольная игра . Денежка. Без сдачи

    Цена 305 ₽ вместо 450
  • Наши финансы и подоходный налог
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    Наши финансы и подоходный налог

    Цена 978 ₽ вместо 2 016
  • Современное налогообложение
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    Современное налогообложение

    Цена 3 152 ₽ вместо 3 184
  • Местное обложение в иностранных государствах
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    Местное обложение в иностранных государствах

    Цена 871 ₽ вместо 1 171
  • Настольная игра «Пластиковые кубики. Где мой кот?», жестяная коробочка
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    Настольная игра «Пластиковые кубики. Где мой кот?», жестяная коробочка

    Цена 349 ₽ вместо 458
  • 1984. Скотный двор. Оруэлл Дж. 7641185
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    1984. Скотный двор. Оруэлл Дж. 7641185

    Цена 176 ₽ вместо 178
  • Настольная игра стиль жизни 0897 Коварный лис
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    Настольная игра стиль жизни 0897 Коварный лис

    Цена 1 446 ₽ вместо 1 568
  • Реклама
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  • Голоса поэтов России
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    Голоса поэтов России

    Цена 455 ₽ вместо 460
  • Настольная игра «Поймай монстрика» (жестяная коробочка)
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    Настольная игра «Поймай монстрика» (жестяная коробочка)

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