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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Main Author: S. Kravchuk
Format: Article
Language:English
Published: Publishing House of the State University of Management 2016-12-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/521
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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.
format Article
id doaj-art-fae173c8cb36461691898a6908cab5ae
institution Kabale University
issn 1816-4277
2686-8415
language English
publishDate 2016-12-01
publisher Publishing House of the State University of Management
record_format Article
series Вестник университета
spelling doaj-art-fae173c8cb36461691898a6908cab5ae2025-02-04T08:27:48ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-12-01012117120521PROBLEMS 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://vestnik.guu.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://vestnik.guu.ru/jour/article/view/521
work_keys_str_mv AT skravchuk problemsofvalueaddedtaxtaxationofdistributiontransactionsofsoftwareinrussia