DEVELOPMENT OF CONCEPT AND CRITERIA OF CREATING PERMANENT ESTABLISHMENT OF FOREIGN ORGANIZATION IN RUSSIA
Abstract
This article considers the development of permanent establishment concept and criteria,which lead to its creation in practical activity of the Organization for Economic Co-operation and Development (OECD). Changes in the national Russian Tax Law with a purpose of criteria number increasing for creating permanent establishment are proposed.
References
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Review
For citations:
Bezden E.A. DEVELOPMENT OF CONCEPT AND CRITERIA OF CREATING PERMANENT ESTABLISHMENT OF FOREIGN ORGANIZATION IN RUSSIA. Surgut State University Journal. 2018;(2 (20)):47-51. (In Russ.)
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