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The New System of Taxation of Foreigners in the Soviet Union

The New System of Taxation of Foreigners in the Soviet Union 71 The New System of Taxation of Foreigners in the Soviet Union * Edward J. Leahy International Bureau of Fiscal Documentation, Amsterdam 1. Introduction On 12 May 1978, the USSR Council of Ministers issued a Decree regarding "Income Tax Levied on Foreign Juridical and Physical Persons" (hereinafter referred to as the Decree) which substantially revised the taxation of foreigners in the USSR. This Decree was the subject of an article in a previous issue of European Taxation and an informal translation of the Decree appeared with that article.` As was noted in that article, the Decree was to be supplemented by instructions promulgated by the Ministry of Finance with the approval of the Ministry of Foreign Affairs. The Ministry of Finance has recently published an "Instruction on how to use the Decree of the USSR Council of Ministers of 12 May 1978 on 'Income Tax Levied on Foreign Juridical and Physical Per- sons"' (hereinafter referred to as the Instruction). This Instruction expands upon the provisions of the Decree concerning the declaration of income and the payment of tax, and includes forms to be used by foreigners to declare income and for the payment of tax. This article examines http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Socialist Law (in 1992 continued as Review of Central and East European Law) Brill

The New System of Taxation of Foreigners in the Soviet Union

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Publisher
Brill
Copyright
© 1980 Koninklijke Brill NV, Leiden, The Netherlands
ISSN
0165-0300
eISSN
1875-2985
DOI
10.1163/157303580X00053
Publisher site
See Article on Publisher Site

Abstract

71 The New System of Taxation of Foreigners in the Soviet Union * Edward J. Leahy International Bureau of Fiscal Documentation, Amsterdam 1. Introduction On 12 May 1978, the USSR Council of Ministers issued a Decree regarding "Income Tax Levied on Foreign Juridical and Physical Persons" (hereinafter referred to as the Decree) which substantially revised the taxation of foreigners in the USSR. This Decree was the subject of an article in a previous issue of European Taxation and an informal translation of the Decree appeared with that article.` As was noted in that article, the Decree was to be supplemented by instructions promulgated by the Ministry of Finance with the approval of the Ministry of Foreign Affairs. The Ministry of Finance has recently published an "Instruction on how to use the Decree of the USSR Council of Ministers of 12 May 1978 on 'Income Tax Levied on Foreign Juridical and Physical Per- sons"' (hereinafter referred to as the Instruction). This Instruction expands upon the provisions of the Decree concerning the declaration of income and the payment of tax, and includes forms to be used by foreigners to declare income and for the payment of tax. This article examines

Journal

Review of Socialist Law (in 1992 continued as Review of Central and East European Law)Brill

Published: Jan 1, 1980

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