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Article . 2011
Data sources: CyberLeninka - Russian open access scientific library
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Налоговая ответственность: ведение деятельности с помощью обособленного подразделения, не поставленного на налоговый учет по своему месту нахождения

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Бухгалтер и закон (issn: 2079-6773, eissn: 2311-9403, Copyright policy )

Налоговая ответственность: ведение деятельности с помощью обособленного подразделения, не поставленного на налоговый учет по своему месту нахождения

Abstract

Существуют ли основания для привлечения к налоговой ответственности организации, поставленной на учет в налоговом органе по месту своего нахождения, в случае ведения деятельности через обособленное подразделение, не поставленное на учет, как до вступления в силу Федерального закона № 229-ФЗ, так и после на эти вопросы автор дает пояснения в данной статье.

Keywords

ОБОСОБЛЕННОЕ ПОДРАЗДЕЛЕНИЕ,МЕСТО ЖИТЕЛЬСТВА,ФИЗИЧЕСКОЕ ЛИЦО,НАЛОГОВАЯ ОТВЕТСТВЕННОСТЬ

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average