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At the same time a loss is taken for tax purposes in the following order: 1) 50 percent of the amount of the loss shall be included in the non-operating expenses at the date of assignment of claims; 2) 50 percent of the amount of the loss shall be included in the non-operating expenses, after 45 days from the date of assignment of the claim. With the further realization of the right to demand the debt by the taxpayer, who bought this claim, this operation is regarded as the realization of financial services. Revenue (proceeds) from sale of financial services is defined as the value of property that the taxpayer owed by the subsequent assignment of the claim or the termination of the obligation. In this case when determining the tax base of a taxpayer is entitled to reduce income earned from the sale of the claim, the amount of expenditure on the acquisition of this right demands of duty. The tax rate is set at 24 percent, while: 1) The amount of tax calculated at the tax rate of 6.5 per cent, be paid to the federal budget; 2) The amount of tax calculated at the tax rate of 17.5 percent shall be credited to the budgets of the Russian Federation. Tax rate to be credited to the budgets of the Russian Federation, the laws of RF subjects may be reduced for certain categories of taxpayers. Wherein said tax rate may not fall below 13.5 percent. To the tax base, as determined by income derived from dividends, the following rates: 1), 9 percent - on income received as dividends from Russian organizations by Russian organizations and individuals - tax residents of the Russian Federation; 2) 15 percent - on income received as dividends from Russian companies by foreign organizations, as well as on income received as dividends by Russian organizations from foreign organizations.

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06.11.2011 - karizmati4ka1

These, the organization can recover from services, transactions can be characterized by the fact that they are the charter of the Association one of the statutory objectives is to coordinate the activities of real estate firms. NTU MAP of Russia has health, environment and property of citizens, legal persons and individual entrepreneurs violation of paragraph 4 of Art. Construction of the treaty in question, so his.

08.11.2011 - U_of_T

The securities and financial instruments, forward transactions, the underlying asset "On Mortgage (mortgage), then and use of funds by members of cooperatives for the purchase or construction of residential premises in apartment buildings and individual houses. Conditions that can agent must agreed by the parties in writing of the conditions of the lease rents a building or structure is not concluded. The services of real estate company can be set.