Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Medvedeva
Author-Email: olgavasmed@gmail.com
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: VAT Treatment of Supply of Property Rights without Consideration
Abstract: The article describes problems associated with the collection of VAT on free transfer of property rights. Analyzed some rules of the tax legislation of the Russian Federation on VAT, which creates an ambiguous interpretation when applies in practice. Made suggestions for changes in the legislative base of the Russian Federation on the issue.
Classification-JEL:
Keywords: VAT, supply without consideration, gift certificate, property rights
Journal: Finansovyj žhurnal — Financial Journal
Pages: 137-140
Issue: 2
Year: 2013
Month: June
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/2/statii/2013_02_15.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130215:p:137-140