It is only in the last two or three years that the taxation regime within the Russian Federation has achieved a relatively settled character. Now the clear outline of a coherent tax law system that operates throughout the Federation and all its subject administrations is available in this concise reference, written by a distinguished Russian financial and tax scholar.
Among the many essential topics covered are the following:
historical, economic, and political background;
bases of tax competencies of the State and its subdivisions;
principles of assessment and collection;
rates and exemptions;
determination of taxable corporate profits;
penalties, anti-avoidance regulations, and rights to objection and appeal;
social security administration;
estate, inheritance, and gift taxes; and
elimination of double taxation.
With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index,
Tax Law in Russia
is the ideal starting point for international tax practitioners and business persons contemplating transactions involving the Russian Federation.