Access the full text.
Sign up today, get DeepDyve free for 14 days.
References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.
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
Review of Socialist Law (in 1992 continued as Review of Central and East European Law) – Brill
Published: Jan 1, 1980
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.