
	Taxes and Taxation Reference: Kobzar-Frolova, M. N. Foreign Investments: Taxation Law Aspect // Taxes and Taxation. 2012. № 1. P. 8-13. URL: https://en.nbpublish.com/library_read_article.php?id=59090 Kobzar-Frolova, M. N. Foreign Investments: Taxation Law Aspect Abstract: With the world fi nancial crisis going on, the problem of foreign investments into Russian economy is growing really important. However, foreign investors who want to gain profi ts in the territory of Russia, have to face with a lot of problems related to taxation law. The author of the article suggests particular ways regarding how to improve taxation law relations and involve foreign organizations into it. Keywords: studies of law, taxes, taxation, legal relations, right, profi t, stimulation, investments, agreements, international. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Federal'nyy konstitutsionnyy zakon «O Pravitel'stve Rossiyskoy Federatsii»// SZ RF, 1997. 2. – St. 5712.– №51. 3. Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya// SZ RF, 1998. – №31. – St. 3824. 4. Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) // SZ RF, 2000. – №32. – St. 3340. 5. Federal'nyy zakon ot 09 iyulya 1999 №160-FZ «Ob inostrannykh investitsiyakh v Rossiyskoy Federatsii»// 6. SZ RF, 1999. – №28. – St. 3493. 7. Zakon RF №2116-1 ot 27 dekabrya 1991 g «O naloge na pribyl' predpriyatiy i organizatsiy» // Vedomosti 8. SND i VS RF, 1992. – №11. – St. 525 (v nastoyashchee vremya utratil silu). 9. Postanovlenie Pravitel'stva RF ot 24 fevralya 2010 №84 «O zaklyuchenii mezhgosudarstvennykh so- 10. glasheniy ob izbezhanii dvoynogo nalogooblozheniya i o predotvrashchenii ukloneniya ot uplaty nalogov 11. na dokhody i imushchestvo»//SZ RF, 2010. – №10. – St. 1078. 12. Bespalov M.V. Nalogovaya politika gosudarstva v usloviyakh sovremennogo ekonomicheskogo krizisa // 13. Nalogi, 2009. − №5. − S. 2 - 5. 14. Boytsov G.V., Dolgova M.N., Boytsova G.M. Postateynyy kommentariy k chasti pervoy Nalogovogo kodeksa 15. Rossiyskoy Federatsii. «GrossMedia», 2006// Rezhim dostupa: SPS Konsul'tantPlyus. 16. Vinnitskiy D.V. Osnovnye problemy teorii rossiyskogo nalogovogo prava: avtoref. dis…. dokt. 17. yurid. nauk. Ekaterinburg, 2003 18. Gontmakher E. Doklad «Rossiya XXI veka: obraz zhelaemogo zavtra». Obzor aktual'nykh novostey // M.: 19. Nalogi, 2010. – №12. 20. Kobzar'-Frolova M.N. Nalogovo-pravovoy status inostrannykh yuridicheskikh lits: diss… kand. yurid. 21. nauk. M.: VGNA, 2004. 22. Kobzar'-Frolova M.N. Nalogovo-pravovye otnosheniya i nalogovye delikty s uchastiem inostrannykh 23. yuridicheskikh lits. M.: VGNA., 2008. 201s. 24. Kozyrin A.N. Nalogovoe pravo zarubezhnykh stran: voprosy teorii i praktiki. − M.: Manuskript, 25. 1993. 26. Kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii (chast' 1) (postateynyy)/pod red. A.N. 27. Kozyrina, A.A. Yalbulganova// Rezhim dostupa: SPS Konsul'tantPlyus 28. Kucherov I.I. Sostav printsipov nalogooblozheniya i ikh pravovoe zakreplenie. − M.: Finansovoe pravo, 29. 2009, − №3. 30. Kucheryavenko N.P. Teoreticheskie problemy pravovogo regulirovaniya nalogov i sborov v Ukraine. 31. – Khar'kov, Konsum, 1997. 32. Profil'. Ezhenedel'nyy zhurnal, 2009. – №7. 33. Kommersant Den'gi 2009, №8(715). 34. Sarkisov A.K. Konflikty v sfere nalogovykh otnosheniy: Teoriya i praktika pravovogo razresheniya: 35. Avtoref. dis…. dokt. yurid. nauk. − M., 2006. 36. Svistunov A.A. Problemy postroeniya nalogovoy politiki gosudarstva v protsesse evolyutsii pri- 37. ntsipov nalogooblozheniya. M.: Istoriya gosudarstva i prava, 2006. − №8. 38. Khimicheva N.I. Aktual'nost' nauchnogo obosnovaniya printsipov sovremennogo rossiyskogo finansovogo 39. prava i ikh zakonodatel'nogo zakrepleniya/ «Aktual'nye problemy sovremennogo finansovogo prava 40. Rossii»//Sbornik nauchnykh trudov, posvyashchennyy 80-letiyu d.yu.n., prof. MAN VSh N.I. Khimichevoy. 41. − Saratov, 2008. –S.8-18;

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Kobzar-Frolova, M. N. Foreign Investments: Taxation Law Aspect