Some Aspects of the Transformation Educational Services Into a Digital Environment

Zvereva, Anna; Belyakova, Maria Yuryevna

doi:10.47696/adved.202091

Cited by 1 publication

(2 citation statements)

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“…Non-residents of the Russian Federation are: • foreign nationals that are not qualified as residents [8]; • legal entities listed under the foreign jurisdiction legislation and settled out of the Federation of Russia as well as representative offices of corporations under the foreign jurisdiction legislation placed in Russia [9]; • official representatives of foreign countries and legal entities provided they have international company status [10]. Payments in cash shouldn't be more than RUB 100,000 (or permissible in the equivalent in a foreign currency).…”

Section: The Transactions Of Foreign Currency Among Non-residentsmentioning

confidence: 99%

“…This means that the other party to the contract is entitled to a symmetrical reduction of its tax base and tax liabilities. Generally, this is equal to the increase in the first party's tax base and tax liabilities [15] [10]. The party is entitled to a symmetrical adjustment starting from the date they receive a notification from the tax authorities saying about the availability of a symmetrical adjustment.…”

Section: Amendments To the Tax Code Of The Russian Federation: Relaxing Of Transfer Pricing Controlsmentioning

confidence: 99%

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Aspects of application of tax control by countries for cross-border operations

Bormotova¹,

Glubokova²,

Agapova³

et al. 2021

International Review

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International taxation, as follows from the theory, is a study of the tax burden on individuals or legal entities in accordance with the tax laws of different countries or international law. Russia, the United States and the EU are global jurisdictions with the most complete tax legislation concerning transfer pricing. In this regard, it is very useful to consider the experience of countries with different principles of taxation of international transactions, which will undoubtedly contribute to improving tax control over international transactions. As a rule, when performing cross-border transactions, the state implements additional control measures, in particular, tax control over transfer pricing. Foreign trade transactions, if the subject of such transactions are goods that are part of one or more of the following commodity groups (oil and goods produced from oil; black metals; non-ferrous metals; mineral fertilizers; precious metals and precious stones) in Russia belong to the category of controlled ones, which necessitates the use of transfer pricing methods. The audit is carried out in relation to the main taxes, namely, VAT, income tax, mineral extraction tax and personal income tax (in relation to individual entrepreneurs), as well as tax on additional income from the extraction of hydrocarbons. The article examines various tools and methods of control over international transactions carried out by both residents and non-residents. The authors consider the experience of countries with different principles of taxation of international transactions, which will contribute to improving and increasing the efficiency of tax control over international transactions, the correctness of calculation and completeness of payment of taxes when applying transfer pricing.

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Section: The Transactions Of Foreign Currency Among Non-residentsmentioning

confidence: 99%

Section: Amendments To the Tax Code Of The Russian Federation: Relaxing Of Transfer Pricing Controlsmentioning

confidence: 99%