DOI: 10.25136/2409-8744.2018.4.26598
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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.

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