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在苏联从事活动的外国法人利润的所得税收规定如下: 一、纳税人应纳税的外国法人为通过其常设代表在苏联领土内、大陆架及苏联经济区从事经济活动的公司、联合会及所有其它为其永久居住国立法确定为法人的组织。为了征收税收,常设外国法人代表机构是办事处,代理机构和其它活动场所(包括自然资源勘探,建筑契约,设置、装配、搭接、训练、设备服务和其它类似的工作活动,以及其它在苏联境内代表外国法人的组织和个人。
Income tax on profits of foreign legal persons engaged in activities in the United States of America is as follows: I. Foreign corporations to which taxpayers are subject to tax are the corporations, federations and all other corporations which, through their permanent representatives, are economically active in the territory of the Soviet Union, the continental shelf and the economic zone of the Soviet Union, The organization of the country of permanent residence as a legal entity. For tax purposes, permanent foreign legal representative offices are offices, agencies and other venues (including exploration of natural resources, construction contracts, setting up, assembling, lapping, training, equipment services and other similar work activities, Domestic organizations and individuals on behalf of foreign legal persons.