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Articolul precedent |
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SM ISO690:2012 МОСТОВЕНКО, С.. Налогообложение операций физических лиц с долговыми ценными бумагами. In: Закон и Жизнь , 2013, nr. 8/4(260), pp. 102-105. ISSN 1810-3081. |
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Закон и Жизнь | ||||||
Numărul 8/4(260) / 2013 / ISSN 1810-3081 | ||||||
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Pag. 102-105 | ||||||
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The article gives characteristics of debt securities as an object of financial regulation and as comprehensive legal education. Determined by the value of debt securities for the operation of the national financial market and public finances. Considers issues arising in the process of collecting income tax of physical persons from operations with debt securities. The article considers issues arising in the process of assess, withhold and transfer the personal income tax from operations with debt securities. Analyzes the provisions of the theory of financial and tax law and the current tax legislation of Ukraine, with a view to identifying problem issues, detection of collisions and gaps in
the legal support of the taxation of operations with debt securities for physical persons. |
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Cuvinte-cheie налог на доходы физических лиц, операции с долговыми ценными бумагами, резидент, налоговые льготы |
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