¹ 1/2009

New in legislation

Novations of the Federal Law No. 224-FZ of 26.11.2008

Novoselov K.V., Control Administration Section Head of the Federal Tax Service of Russia, counsellor of the state civil service of the RF of the 2^nd rank, PhD in Economics.

The Federal Law No. 224-FZ of 26.11.2008 brought in considerable changes to the first and second parts of the Tax Code of the RF. Most of them came into force since 2009, and a number of changes - after publication of the Law, i.e. since 27.11.2008. Changes concerning income tax and tax control are covered in details.

About main VAT changes

Kruglova N.V., main counsellor of the administration of the Committee on budget and taxes of the State Duma.

Changes brought in by the Federal Laws No. 224-FZ of 26.11.2008, No. 172-FZ of 13.10.2008, No. 209-FZ of 24.11.2008, No. 251-FZ of 04.12.2008 are covered.

Draft laws: opinions exchange

Rules of tax consolidation in Russia: advantages and disadvantages

Vikulov K.E., “Baker & McKenzie” tax practice lawyer, MGIMO administrative and financial law chair postgraduate.

Covers: principle of tax consolidation, consolidated group members requirements, peculiarities of registration and taxation, tax payment, etc.

Tax administration

Field tax inspection methods of simplified tax system subjects

Vasyuchenkova L.V., counsellor of the state civil service of the RF of the 2^nd rank, postgraduate of All-Russia State Tax Academy of the Ministry of Finance of Russia.

For arrangement of field tax inspection of companies using a simplified tax system and not keeping accounting,  there is a special method, maximally taking into consideration all the peculiarities of this taxation environment.

Accounting and taxation

Holdings: tax function management

Neimark K.A., Taxation Counsellors Chamber member.

Using a holding structure can help to reduce taxes on the lawful basis. The system approach is offered for achieving of this goal.

Comments on new PBU

Lozhnikov I.N., “HLB Vneshaudit” (CJSC) Accounting Methodology Department Director.

Comments on PBU 1/2008 “Company accounting policy”,  PBU 21/2008 “Changing of estimating values”, PBU 15/2008 “Loans and credits expenditure accounting”. All innovations came into force since 01.01.2009.

Problems of ordinary and exotic options taxation

Galkin S.S., postgraduate of the Finance Academy under the Government of the Russian Federation, member of the department of financial markets of ING Bank (EURASIA).

Possible actions of taxpayer for minimization of tax risks in the course of conclusion of deals with different types of options are covered.

Proposals. Concepts. Perspectives

Labor market balance and income tax rates (at the example of Uzbekistan)

Anoshkina V.A., “Reform of state finances in Uzbekistan” UNDP project researches supervisor,

Ibragimov M.Ya., Harvard University economic faculty professor, leading fellow of the Center of economic researches of the Republic of Uzbekistan,

Ibragimov R.M., Davydova Z.Sh., fellows of the Center of economic researches of the Republic of Uzbekistan.

Conclusions made by the authors can be an instrument for planning of desirable correlation of number of employees in formal and informal economic sectors, and for establishment of economically feasible wage scale.

Taxes and law

About civil law contracts and evaluation of their tax consequences

Makarova N.N., Volgograd Institute of Cooperation of the Russian University of Cooperation, PhD in Economics, lecturer.

Facts of business activity can be executed by different forms of agreements without changing of   economical content, but the way of operations taxation will be different depending on the type of agreement.  

Region – in details

Evaluation of tax potential for budget formation taxes: the Sverdlovsk region

Odinokova T.D., Urals State University of Economics, Senior Teacher, PhD in Economics,

Istomina N.A., Urals State University of Economics, lecturer, PhD in Economics.

For objective assessment of the reserves of tax potential growth of constituent entities and defining of limiting factors analysis of total tax revenues and separate tax tendencies is required.

Creation date : 29/12/2008 15:37
Last update : 22/01/2009 17:14
Category : ANNOUNCEMENTS 2009

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