Legal Regulation of the Taxation of Income of Permanent Representative Offices of Foreign Organizations in the Russian Federation

Student: Monakhova Kristina

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2017

Legal regulation in this category is carried out both by international norms of law and by the national legislation of the country in whose territory the foreign organization operates. In the sphere of taxation of foreign organizations, there are certainly issues of mutual influence and correlation of the norms of the national tax legislation with the existing provisions of international treaties, which, accordingly, requires a comprehensive analysis of the institution of permanent representation, not only through analysis of Russian legislation, practice and doctrine, but also through international treaties and foreign Experience in this field of research.

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