Dirksen Tatyana Viktorovna (Novosibirsk State University)
|
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.
|
|
|
Read the full article …
|
Citation link: Dirksen T. V. Analysis of tax legal personality of foreign organizations // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2019. -№06. -С. 126-130 |
|
|