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Union of Soviet Socialist Republics: Decree on the Income Taxation of Foreign Persons
Published online by Cambridge University Press: 20 March 2017
Extract
The income tax of foreign juridical persons will be calculated by the Ministry of Finance of the USSR or, at its instruction, by local financial authorities on the basis of the tax returns submitted by the foreign juridical person.
In those cases in which foreign juridical persons received income subject to the imposition of taxes during an entire calendar year, tax returns will be submitted no later than February 1 of the year following the year in which the income was received.
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- Copyright © American Society of International Law 1980
References
* [Translated for International Legal Materials by Michael A. Newcity from the official Russian text in Vedomosti verkhovnogo soveta SSSR (1978), No. 20, Item 313.
[The Decree of the Presidium of the Supreme Soviet of the U.S.S.R. of September 4, 1973, on the income tax on amounts paid for the publication, performance or other use of works of science, literature and art, appears at 12 I.L.M. 1517 (1973).]
* The Russian word predstavitel'stvo, elsewhere translated as “representative office”, is here translated as “mission”
* English translation of this statute appears at 12 I.L.M. 1517-1520 (1973).