рефераты конспекты курсовые дипломные лекции шпоры

Реферат Курсовая Конспект

Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping

Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping - раздел Право, Налогообложение Резидентов и Неризидентов в Казахстане Procedure For The Application Of An International Agreement With Respect To T...

Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping. Income from providing transportation services in international shipping in which the Republic of Kazakhstan is one of the parties, earned by a nonresident legal entity that has the right to apply the provisions of an international agreement, shall be exempt from taxation without the filing of a request for application of the provisions of the international agreement, on the basis of a document confirming residency, if the legal entity has a permanent establishment in the Republic of Kazakhstan that is related to this activity.

In this case the nonresident legal entity shall be required to maintain a separate record of income earned from providing transportation services in international shipping which is not subject to taxation pursuant to an international agreement and from providing transportation services on the territory of the Republic of Kazakhstan subject to taxation, and also to reflect said income in a corporate income tax return.

The total amount of taxable income indicated in a corporate income tax return shall be reduced by the amount of taxable income that is exempt from taxation pursuant to an international agreement, calculated on the basis of the separate accounting records. In the event of the unlawful application of the provisions of an international agreement, which results in nonpayment, or incomplete payment of tax to the state budget, the taxpayer shall bear liability in accordance with legislative acts of the Republic of Kazakhstan.

Income earned by a nonresident legal entity that has the right to apply the provisions of an international agreement, from the operation of means of transport in international shipping in which the Republic of Kazakhstan is one of the parties, without the creation of a permanent establishment in the Republic of Kazakhstan, shall be exempt from taxation in accordance with the procedure established under Article 198 of Tax Code. 2.7.5 Procedure for the application of an international agreement with regard to the taxation of dividends, interest, and royalties At the time that income is paid to a nonresident in the form of dividends, interest, or royalties, a tax agent shall have the right to apply the provisions of the respective international agreement without the filing by the nonresident of a request for application of the provisions of an international agreement, on the basis of a document confirming residency, if the nonresident in question is the final recipient of the income and has the right to apply the provisions of an international agreement.

A tax agent shall be required to indicate in the statement of income tax collected at the source of payment which is filed with a tax authority the amount of income paid accrued and taxes withheld in accordance with the provisions of international agreements, the income tax rates, and the names of the international agreements.

In the event of the unlawful application of the provisions of an international agreement which results in nonpayment or incomplete payment of tax to the state budget, the tax agent shall bear liability in accordance with legislative acts of the Republic of Kazakhstan. 2.7.6

– Конец работы –

Эта тема принадлежит разделу:

Налогообложение Резидентов и Неризидентов в Казахстане

Development and change of the forms of the state system always lead to transformation of tax system. Taxes - is basic sources of incomes of the state in a modern civilized… Among economic levers, through which the state influences market economy, the important place belongs to the taxes.

Если Вам нужно дополнительный материал на эту тему, или Вы не нашли то, что искали, рекомендуем воспользоваться поиском по нашей базе работ: Procedure for the application of an international agreement with respect to taxation of income from providing transportation services in international shipping

Что будем делать с полученным материалом:

Если этот материал оказался полезным ля Вас, Вы можете сохранить его на свою страничку в социальных сетях:

Все темы данного раздела:

ISCAL POLICY TAXATION
ISCAL POLICY TAXATION. Fiscal policy Fiscal lat. fiscalis - state policy politics - is the aggregate of financial measures of the state on regulation of the governmental incomes and expenditures.

MAJOR TAXES and DUTIES
MAJOR TAXES and DUTIES. Enterprise Profits Tax is levied on legal entities at the rate of 30 , but 20 in SEZs, and 10 on direct use of land as a sole production asset. All Kazakhstan and foreign le

Features of Residents and Nonresidents taxation
Features of Residents and Nonresidents taxation. Features of Resident Residents of the Republic of Kazakhstan are individuals who reside permanently in the Republic of Kazakhstan, or whose center o

Procedure and deadlines for the payment of income tax at the source of payment
Procedure and deadlines for the payment of income tax at the source of payment. Income tax withheld from the income of a nonresident legal entity at the source of payment shall be payable to the st

Provisions specific to the calculation and payment of income tax on capital gains from the realization of securities
Provisions specific to the calculation and payment of income tax on capital gains from the realization of securities. A nonresidents income from capital gains resulting from the realization of secu

Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment
Procedure for taxation of the net income of a nonresident legal entity from doing business through a permanent establishment. The net income of a nonresident legal entity from doing business in the

Procedure for taxation of the income of a nonresident legal entity in certain cases
Procedure for taxation of the income of a nonresident legal entity in certain cases. The income of a nonresident legal entity that is not registered with a tax authority, which it has earned from d

Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment
Procedure for calculation and payment of the income tax on a nonresident individual whose activities lead to the creation of a permanent establishment. A nonresident individual who is engaged in in

Procedure for the taxation of a nonresident individuals income in certain cases
Procedure for the taxation of a nonresident individuals income in certain cases. The income earned by a nonresident individual from sources in the Republic of Kazakhstan that is not subject to the

Procedure and deadlines for prepayment of the individual income tax
Procedure and deadlines for prepayment of the individual income tax. The following nonresident individuals shall pay the individual income tax by making prepayments 1 nonresident individuals earnin

Statement of anticipated individual income tax and individual income tax return
Statement of anticipated individual income tax and individual income tax return. Nonresident individuals referred to in Article 191 of Tax Code of RK shall be required to file with tax authorities

Special provisions regarding international agreements
Special provisions regarding international agreements. The Tax Code of RK gives provisions of an international agreement to avoid dual taxation and prevent evasion of taxation of income or property

Procedure for payment of the income tax on income earned by nonresidents from activity in the Republic of Kazakhstan not leading to the creation of a permanent establishment
Procedure for payment of the income tax on income earned by nonresidents from activity in the Republic of Kazakhstan not leading to the creation of a permanent establishment. The procedure for paym

Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment
Procedure for the application of an international agreement with regard to the taxation of net income from doing business through a permanent establishment. A nonresident shall have the right to ap

Procedure for the application of an international agreement with regard to the taxation of other income from sources in the Republic of Kazakhstan
Procedure for the application of an international agreement with regard to the taxation of other income from sources in the Republic of Kazakhstan. A nonresident earning income from sources in the

Хотите получать на электронную почту самые свежие новости?
Education Insider Sample
Подпишитесь на Нашу рассылку
Наша политика приватности обеспечивает 100% безопасность и анонимность Ваших E-Mail
Реклама
Соответствующий теме материал
  • Похожее
  • Популярное
  • Облако тегов
  • Здесь
  • Временно
  • Пусто
Теги