Guía de negocios de PCW. Preparada por la consultora PCW, esta completa guía de negocios de Rusia hace un enfoque en los aspectos fiscales

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1.  Russia: country profile

1. 1 Introduction
1. 2 Government structure
1. 3 Legal system
1. 4 People
1. 5 Economy
1. 6 Foreign trade
1. 7 Tips for business visitors

2. Business environment

2.1 Business climate
2.2 International agreements
2.3  Legal environment
2.4 Regulations for business
2.5 Property market
3. Foreign investment
3.1  Foreign investment
3.2 Privatisation

4. Banking, finance and insurance

4.1 Banking system
4.2  Foreign currency market
and foreign currency rules
4.3  Specialised financial
institutions
4.4 Capital markets

5. Importing and exporting

5.1 Customs policy
5.2 Import restrictions
5.3  Customs duties
5.4 Temporary import relief
5.5 Customs duty incentives
5.6  Documentation
and procedures
5.7 Warehousing and storage
5.8  Re-exports

6.  Business entities

6.1  Legal framework
6.2  Choice of entity
6.3  Forms of business entities
6.4  Joint-stock company
6.5 Limited liability company
6.6  Full and limited partnership
6.7 Branches
6.8  Representative office

7. Labour relations and social security

7. 1 Labour relations
7. 2 Working conditions
7. 3  Social security system
7. 4  Foreign personnel

8. Accounting and audit requirements

8.1  Accounting
8.2  Chart of Accounts
8.3  Audit requirements

9. Tax system and administration

9.1  Tax system
9.2  Direct and indirect tax burden
9.3  Principal taxes
9.4  Legislative framework
9.5  Tax treaties
9.6  Tax returns and payments
9.7  Assessments
9.8 Appeals
9.9 Withholding taxes
9.10 Tax audits
9.11 Tax penalties
9.12 Advance tax clarifications

10. Taxation of corporations

10.1  Corporate tax system
10.2 Incentives
10.3 Taxable income
10.4 Deductibility of expenses
10.5  Related-party transactions, TP
10.6 Foreign exchange
10.7 Tax computations
10.8 Energy, specifics utilities and mining
10.9 Other taxes
10.10 Branch versus subsidiary
10.11 Holding companies
10.12 Thin capitalisation rules

11. Taxation of individuals

11.1  Territoriality and residence
11.2  Taxable income
11.3  Non-taxable income
11.4  Deductions
11.5  Taxation of non-residents
11.6  Tax compliance

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