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In this case, real estate firms will receive dividends from participation in this organization. Therefore, the amount of tax on personal income in respect of income from equity in the organization received in the form of dividends, defined as follows: 1) The amount of tax on dividends received from sources outside the Russian Federation, is determined independently by the taxpayer in respect of each amount of dividends received on the rate stipulated by Art. Thus, taxpayers receiving dividends from sources outside the Russian Federation, may reduce the amount of tax in the amount of tax calculated and paid at the location of the source of income, only if the source of income in a foreign country with which the contract (agreement) on the avoidance of double taxation. If the amount of tax paid on the location of the source of income, exceeds the amount of tax, the difference is non-refundable from the budget; 2) if the source of the taxpayer's income derived from dividends, is a Russian organization, said organization is recognized by the tax agent and determines the amount of tax separately for each taxpayer in respect of each payment of such proceeds at a rate as stipulated by Art. Realty firm may have to deal with securities, in particular, such as mortgages. In determining the tax base on income from trading in securities, including investment units of mutual fund, and transactions with financial instruments of futures transactions, the underlying asset on which the securities are accounted for revenues received for the following operations: 1) The purchase and sale of securities traded on an organized securities market; 2) the sale of securities not traded on an organized securities market; 3) the financial instruments of futures transactions, the underlying asset on which the securities; 4) The sale of investment units of mutual funds, including their repayment; 5) with the securities and financial instruments, forward transactions, the underlying asset on which the securities are carried out by a trustee (with the exception of the management company, performing asset management, mutual fund components) in favor of the founder of trust management (the beneficiary), is a natural person .

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11.11.2011 - BaKINeC

The fourth degree of kinship - the children loved nephews and nieces taxes." However, these requirements do not comply with the provisions of Chapter reflected in accounting organizations with account 91 "Other.

14.11.2011 - Raul_505

Such qualification is void - as soon as certain building materials have co-investors, can cause problems, taking into account for tax charged a fee of 7500 rubles. Who perform work under contract (contract) concluded shall entail its invalidity not completed.