Паулюс П.Й. Воплощение Идей «скандинавского Мифа» В Киновселенной «Песнь Льда И Пламени»

Abstract

of e-services to Russian physical entities for the purpose of VAT payment and to establish tax liability for improper performance of such obligation. As a part of improvement of direct taxation of cross-border trades in the sphere of e-business, the author offers to implement a permanent establishment in Russia. Such permanent establishment allows to allocate a server where a web-site involved in business activity is located and to define the moment of e-service supply and frequency of e-service supply.