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	Provedor de dados AgEcon (1) Autor Karpova, Galina (1) Rodionova, Olga (1) Schulze, Eberhard (1) Uerkov, Jevgenij (1) Palavra-chave Agribusiness (1) Agricultural Finance (1) Agricultural enterprises (1) Agricultural holdings (1) O013 (1) O047 (1) Tax laws (1) Mais... Tipo do documento Working or Discussion Paper (1) Ano 2004 (1) País United States (1) Idioma Alemão (1)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 1 Primeira ... 1 ... Última ZUR BESTEUERUNG VON AGRAR-HOLDINGS IN RUSSLAND AgEcon Rodionova, Olga; Schulze, Eberhard; Karpova, Galina; Uerkov, Jevgenij. The discussion paper presents the results of an investigation on the taxation in Russian agroholdings. With consideration of the German legal situation, the terms "holding-company", "agricultural holding-company", and "agricultural-industry holding-company" are defined. Following the elements of tax planning by the Russian enterprises as well as the most important taxes in Russia are explained. It is considered that the Russian Federation has introduced a standardized agricultural tax at 2004-01-01 which does not apply however to enterprises which have branches and/or agencies. Among the mentioned methods the method from KADUSCHIN and MICHAILOVA reflects the smallest difference between calculated and real taxes. Further sections deal with questions of the... Tipo: Working or Discussion Paper Palavras-chave: Agricultural holdings; Agricultural enterprises; Tax laws; O013; O047; Agribusiness; Agricultural Finance. Ano: 2004 URL: http://purl.umn.edu/14944 Registros recuperados: 1 Primeira ... 1 ... Última

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