Analysis of tax legal personality of foreign organizations

Dirksen Tatyana Viktorovna

The article presents an analysis of the tax legal personality of foreign organizations. The author attempts to classify the tax legal personality of foreign organizations. Analyzing the situation with the inaccuracy of the term “foreign organization”, the author proposes to consolidate the tax and legal status of all forms of permanent representative offices of a foreign organization.

Keywords:taxpayers, tax legal personality, foreign organizations, legal status.