Abstract
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
| Translated title of the contribution | Analysis of tax legal personality of foreing organizations |
|---|---|
| Original language | Russian |
| Pages (from-to) | 126-130 |
| Number of pages | 5 |
| Journal | Современная наука: Актуальные проблемы теории и практики. Серия: Экономика и право |
| Issue number | 6 |
| Publication status | Published - 2019 |
OECD FOS+WOS
- 5.05 LAW
State classification of scientific and technological information
- 10.21 Financial law