Marina Karasseva

Tax Law in Russia Marina Karasseva 1st edition

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.