PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA
Amendments presented as a stimulating measure for software developers did not catch realities of Russian software business and raised a number of questions including expediency of amendments of such stimulation. This article analyses questions business face during its activity and with support of co...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://guuvest.elpub.ru/jour/article/view/521 |
| _version_ | 1797966558635491328 |
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| author | S. Kravchuk |
| author_facet | S. Kravchuk |
| author_sort | S. Kravchuk |
| collection | DOAJ |
| description | Amendments presented as a stimulating measure for software developers did not catch realities of Russian software business and raised a number of questions including expediency of amendments of such stimulation. This article analyses questions business face during its activity and with support of court cases and calculations argues for the need of changes. |
| first_indexed | 2024-04-11T02:16:20Z |
| format | Article |
| id | doaj.art-8e8f49f477e54edebccbfee222c30767 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 |
| language | English |
| last_indexed | 2024-04-11T02:16:20Z |
| publishDate | 2019-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-8e8f49f477e54edebccbfee222c307672023-01-03T01:01:00ZengPublishing House of the State University of ManagementВестник университета1816-42772019-02-01012117120521PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIAS. Kravchuk0ФГБОУ ВО «ГУУ»Amendments presented as a stimulating measure for software developers did not catch realities of Russian software business and raised a number of questions including expediency of amendments of such stimulation. This article analyses questions business face during its activity and with support of court cases and calculations argues for the need of changes.https://guuvest.elpub.ru/jour/article/view/521VAT on software in RussiaVAT exemptionVAT on intellectual property |
| spellingShingle | S. Kravchuk PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA Вестник университета VAT on software in Russia VAT exemption VAT on intellectual property |
| title | PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
| title_full | PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
| title_fullStr | PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
| title_full_unstemmed | PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
| title_short | PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA |
| title_sort | problems of value added tax taxation of distribution transactions of software in russia |
| topic | VAT on software in Russia VAT exemption VAT on intellectual property |
| url | https://guuvest.elpub.ru/jour/article/view/521 |
| work_keys_str_mv | AT skravchuk problemsofvalueaddedtaxtaxationofdistributiontransactionsofsoftwareinrussia |