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23.07.2007
Author: Zholobova E.
Interview with Savin Y.
The article was published in the magazine “Delovoy Kvartal” #28 (23 July 2007)
Nowadays more and more women start doing business in Russia. Many of them take their career growth very seriously. Their relationships with the husbands are more like those with the partners, they consider the question of having children as another business project. A business trainer Yaroslav Savin, is sure that a broad grin of a successful office-seeker is nothing but a mask women put on forgetting or neglecting their own desires.
23.07.2007
Author: Ardashev V.
On 27 June 2007 the RF Federal Tax Office disclosed on its web-site the Criteria for independent risks evaluation for the taxpayers (CIRE), used by the tax officials when selecting the objects for the tax checks.
How will CIRE affect taxpayers? There are contrary opinions on that. Some analysts have reasonable grounds for considering the indicative indexes of tax load, economic efficiency of sales and assets not sufficient even for such companies as “Gazprom” and “Rosneft”. However, despite sharp criticism of the CIRE, they are useful for all the participants of a complex tax process, namely the taxpayers, tax bodies and judges.
14.07.2007
Author: Ardashev V.
Tax planning of foreign economic activity is rather difficult and complex due to the necessity for taking into account the principles of international tax planning, knowledge of fiscal law of the countries where there are companies which take part in a certain project/deal, as well as the terms of international contracts concerning the avoidance of double taxation and, what is more, their correct application in a certain country.
Since it is impossible to enumerate and give a detailed description of the methods and models of tax planning for the foreign economic activity in a short article, it just gives some basic recommendations and outlines a course of actions for those involved in a foreign economic activity.
10.12.2007
Author: Gordon M.
The Constitutional Court of RF finally offered the methods of assessing complex situations concerning the validity of profits tax. Moreover, the Definitions dated 04.06.2007 #320-O-P and #326-O-P accepted for the sake of taxpayers protect the rights of business rather than power bodies.
03.07.2007
Author: Husainova S.
It is well known that many taxpayers are well aware of how to avoid punishment in case of failing to prepare a tax statement on time. In order to do this one should first prepare a “zero” tax statement and then a more precise one with accurate data.
The Supreme Arbitral Court had to deal with one more case when a taxpayer tried to avoid responsibility (art.119 TC RF). this dispute, however, was not adjudicated in the taxpayer’s favour.
27.06.2007
Author: Yagudin V.
When carrying out external tax checks tax bodies often refer to the evidences of the taxpayer’s guilt acquired during tax checks. However, when receiving a tax audit certificate the taxpayer does not get all the materials concerning the check. This in turn makes the process of the taxpayer’s rights and interests protection more difficult. In this article we will try to find out whether it is obligatory to provide taxpayers with the above mentioned information, what tax bodies do in order to avoid revealing this information and its consequences for the taxpayer.
19.06.2007
Author:Novoselova V.
Economic advantages of using UTII compared to the general system of taxation and even the simplified system of taxation are well-known. On 8 May 2007 Russian Ministry of Finance expressed a rather progressive opinion in the letter ¹03-11-04/3/147. Due to the complexity of the document its full version is given in this article so that it could be analyzed later.
05.06.2007
Author: Gordon M.
Russian Federal Tax Office has recently disclosed on its web-site a document which should be thoroughly studied and analyzed be accountant, financial and law departments responsible for providing tax safety of companies or groups of companies. This document is entitled The concept of external tax checks planning (confirmed by the Russian Federal Tax Service Order dated 30.05.07. ¹ ÌÌ-3-06/333)
30.05.2007
Author: Novoselova V.
It is well-known that provision of public services, repair and maintenance of housing is rather expensive. Thus it becomes clear why managing companies established on the basis of former housing cooperative societies wish to use a simplified system of taxation which enables them to legally minimize taxes. Our experience in this sphere shows that managing companies should pay special attention to possible tax consequences of deals they make for the sake civilians.
08.05.2007
Author: Husainova S.
A leaser needs an invoice to get a deduction of value-added tax on public ser- vices and other related services like communication service, security service, cleaning, electricity etc. In this case it is the landlord who can provide the leaseholder with the invoice.
03.05.2007
Author: Novoselova V.
Russian Ministry of Finance has recently expressed its opinion on the application of art. 88 RF Tax Code concerning the date which should be regarded the beginning of an internal tax check. This opinion aired in the letter on 13 April 2007 made many of our clients wonder if these checks are going to be endless. Let’s try to make it clear.
24.04.2007
Author: Savin Y.
The article was published in the magazine “Pomeschik” (May 2007)
It is well-known that tax bodies pay close attention to any mentioning of gratuitousness in the contacts drawn up by taxpayers, especially the ones for gratis use of property.
For the reader to get a clear idea of how to implement preventive measures and reduce taxes we would like to outline some legal aspects of the problem.
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