The activities of Russian companies, providing dealing services in full, subject to Russian taxes. Dealing Center (or bank) pays income tax, and Bets - a tax on gambling (Moscow - 100 minimum wages per month with each bookmaker offices). Revenues from value-added services (training, consulting, training, etc.) are also subject to taxation on income and taxes. A foreign company pays tax on income from services rendered in Russia, only if they are provided through a permanent establishment of the company. Otherwise - Russian taxes, the company does not appear.
Income clients dealing centers shall be taxable at the rate of personal income tax of 13%. If the broker is a Russian company, the obligation to calculate and withhold from the client and the payment of the tax be passed on to the broker for a client who serves as fiscal agent. Otherwise, the client is obliged to calculate, declare and pay individual income tax.
Until recently, the Russian tax legislation had a number of drawbacks - particularly for transactions in derivatives on commodities, goods, currency and other assets profitable (positive) of the transaction is not plyusovalis with a loss (negative), and the tax is calculated exclusively from positive trades. However, in practice in the name of common sense brokers expected personal income tax, taking into account the negative transactions.
Since 2010, the amendments to the Tax Code of the Russian Federation. Now, the tax base is a balancing (positive and negative results are summarized), losses carried forward.
Income clients dealing centers shall be taxable at the rate of personal income tax of 13%. If the broker is a Russian company, the obligation to calculate and withhold from the client and the payment of the tax be passed on to the broker for a client who serves as fiscal agent. Otherwise, the client is obliged to calculate, declare and pay individual income tax.
Until recently, the Russian tax legislation had a number of drawbacks - particularly for transactions in derivatives on commodities, goods, currency and other assets profitable (positive) of the transaction is not plyusovalis with a loss (negative), and the tax is calculated exclusively from positive trades. However, in practice in the name of common sense brokers expected personal income tax, taking into account the negative transactions.
Since 2010, the amendments to the Tax Code of the Russian Federation. Now, the tax base is a balancing (positive and negative results are summarized), losses carried forward.
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