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Volume 17 - Issue 5 - September 1978

Contents

Page 1 of 2

Treaties and Agreements

Case Report

Legislation and Regulations

  • Union of Soviet Socialist Republics: Decree on the Income Taxation of Foreign Persons

  • Published online by Cambridge University Press:
    20 March 2017, pp. 1108-1114

  • 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.

Other Documents

Page 1 of 2