Gorlov EA Legal aspects of taxation

Gorlov EA Legal aspects of the taxation of multinational corporations in the Russian Federation: Diss. ... Cand. jurid. Sciences. - M .: Institute of State and Law, 2001. - 178 p.

12.00.14


INTRODUCTION

CHAPTER I. Multinationals AS A SUBJECT tax relations in the Russian Federation

§ 1. Concept, the main characteristics and classification of transnational corporations

§ 2. Legal sources regulating the activities of transnational corporations

§ 3. Legal status and tax status of a transnational corporation as taxpayer

§ 4. The rights and responsibilities of transnational corporations as a single entity tax relations

Summary Chapter I

CHAPTER II. Application of legislation on taxes and fees at the taxation of transnational corporations in the Russian Federation

§ 1. General approach to the taxation of multinational corporations

§ 2. The specifics of determining the taxable base for property tax TNK

§ 3. Features of the application of the legislation on taxes and charges in respect of the profits and income of TNCs

§ 4. Features of the application of the legislation on taxes and duties relating to value added tax in respect of TNCs

Summary Chapter II

CHAPTER III. Responsibilities of transnational corporations for tax offenses in the Russian Federation

§ 1. Concept and types of tax violations and liability for their commission

§ 2. Grounds for attracting multinationals to account for tax offenses

§ 3. Features of proceedings on tax violations related to the activities of transnational corporations

Summary Chapter III

CONCLUSION

REFERENCES


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