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Yakovlev P.I. —
The peculiarities of international and Russian taxation of foreign organizations operating through permanent representation
// Taxes and Taxation.
– 2020. – є 6.
– P. 1 - 13.
DOI: 10.7256/2454-065X.2020.6.33807 URL: https://en. nbpublish.com/library_read_article.php?id=33807
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The subject of this research is the taxation of permanent representations of foreign organizations. The object of this research is permanent representations of foreign organizations. The author explores such aspects of the topic as prevention of tax base erosion, modernization of international tax relations, impact of international tax agreements upon the taxation legislation of the Russian Federation with regards to corporate income tax and transfer of expenditure by head organization to the permanent representation. Analysis is conducted on the problematic of Russian taxation of the permanent representations of foreign organizations, with consideration of the accepted international tax standards. The article examines the promptness and factors of implementation of new tax measures aimed at countering tax evasion. The scientific novelty is substantiated by the usage of permanent representations by Russian and foreign companies, remained problematic of their taxation in the Russian tax jurisdiction, flaws in the current tax norms, as well as the impact of international tax agreements upon Russian tax normative document. The main conclusions contain recommendations on modernization of the existing in Russia tax rules in the context of determination of the tax base and application of the “principle of gravity”, increase of accuracy in determination of the actual results of activity of the permanent representations for improving efficiency and achieving balanced level of taxation of the permanent representations, which also function within the framework of a single technological process.
Single technological process, Profit tax, Double tax treaty, OECD, Tax Code, BEPS, Permanent establishment, The principle of attraction, The calculation of the tax base, Transfer of expenses
Yakovlev P.I. Sovershenstvovanie nalogooblozheniya inostrannykh organizatsiy, deystvuyushchikh cherez postoyannoe predstavitel'stvo. [Elektronnyy resurs] // . URL: http://www.vectoreconomy.ru/images/publications/2019/8/taxes/Yakovlev.pdf (Data obrashcheniya 04.08.2020)
Nalogovyy obzor PwC. Ofitsial'nyy sayt PricewaterhouseCoopers v seti ЂInternetї Ц 2019. [Elektronnyy resurs] Ц URL: https://www.pwc.ru/ru/tax-consulting-services/assets/legislation/tax-flash-report-2019-29-rus.pdf (Data obrashcheniya 13.08.2020).
Shaforostova K.I. Realizatsiya shestogo punkta plana BEPS: sootnoshenie printsipa delovoy tseli i testa osnovnoy tseli. [Elektronnyy resurs] // . URL: https://cyberleninka.ru/article/n/realizatsiya-shestogo-punkta-plana-beps-sootnoshenie-printsipa-delovoy-tseli-i-testa-osnovnoy-tseli. (Data obrashcheniya 17.08.2020).
Indikatory agressivnogo nalogovogo planirovaniya. Ofitsial'nyy sayt Evropeyskoy komissii v seti ЂInternetї Ц 2017. [Elektronnyy resurs] Ц URL: https://ec.europa.eu/taxation_customs/sites/taxation/fil
Mitin D.A. —
Improvement of the models of tax administration of income of digital companies received from commercial activity on the territory of the Russian Federation
// Taxes and Taxation.
– 2020. – є 6.
– P. 14 - 25.
DOI: 10.7256/2454-065X.2020.6.33715 URL: https://en. nbpublish.com/library_read_article.php?id=33715
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This article examines the problems of taxation of income of foreign digital companies faced by tax administrations worldwide, including the Russian Federation. The subject of this research is the current models of taxation of income of foreign digital companies in Russia and the world. The goal consist in the development of new approaches towards administration of tax income of foreign digital companies in the Russian Federation for the long-term, as well as to ensure country's fiscal interests in the immediate future. Within the framework of this research, the author reviews the modern concept of permanent representation of foreign company, and determines the reasons impeding the implementation of this concept in the area of e-commerce. Assessment is given to feasibility of introducing digital tax in Russia. The scientific novelty consists in the author’s original concept of establishment of permanent representation of foreign digital company, as well as in proposal for its implementation into the tax system of the Russian Federation. Recommendations are also given on introduction of digital tax in Russia, including formulation of its basic elements, such as the object of taxation, tax base, tax rate, tax period and tax breaks. In the conditions of limited open analytical data on transboundary e-commerce on the territory of the Russian Federation, the author estimates feasibility of introducing digital tax and its economic effect on the country.
international taxation, online platforms, permanent establishment, ecommerce, digital economy, tax administration, Taxes, income tax, digital tax, VAT office
A. Sinitsin, L. Ayrapetyan, A. Surkova. Tsifrovoy nalog v Rossii perspektivy vvedeniya. / TsSR, mart 2020. URL: https://www.csr.ru/upload/iblock/5ef/5ef5a7831553dc062605b281a53e4350.pdf (data obrashcheniya 13.08.2020)
Global No 1 Business platform Statista. E-Commerce in Russia. [sayt] URL: https://www.statista.com/outlook/243/149/ecommerce/russia?currency=eur (data obrashcheniya 10.08.2020
Global No 1 Business platform Statista. E-Commerce in France.[sayt] URL: https://www.statista.com/outlook/243/136/ecommerce/france?currency=eur (data obrashcheniya 10.08.2020)
Mitin D.A. Ч Sovershenstvovanie deystvuyushchey v Rossiyskoy Federatsii modeli nalogovogo administrirovaniya elektronnoy kommertsii // Nalogi i nalogooblozhenie. Ц 2020. Ц є 5. Ц S. 1-17. DOI: 10.7256/2454-065X.2020.5.33517 URL: https:// nbpublish.com/library_read_article.php?id=33517
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to art. 5.1. p. 153 URL: https://www.oecd-ilibrary.org/taxatio