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
Author-Name: Tatyana I. Semkina
Author-Email: tsemkina@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: The Zero Rate of VAT at Work (Provision of Services) Related to the Export of Goods: Russian Standards in the Light of Foreign Law
Abstract: The paper analyzes the rules of the Tax Code of the Russian Federation and the legislation in force in the EU. Canada. New Zealand and Singapore. Submitted results of the comparative analysis of the list of works (services) related to the export of goods, which are subject to VAT at the rate zero percent, as well as the application of VAT zero stakes.
Classification-JEL:
Keywords: VAT, work (provision of services) related to the export of goods, the Tax Code of the Russian Federation, foreign law
Journal: Finansovyj žhurnal — Financial Journal
Pages: 151-156
Issue: 3
Year: 2013
Month: September
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/3/statii/2013_03_16.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130316:p:151-156