The court considered the lawfulness of not including P2P transactions involving the purchase and sale of cryptocurrency in the tax base of an individual entrepreneur on the simplified taxation system who declared a different OKVED
In anticipation of the legal position of the SCEC of the Supreme Court of the Russian Federation, Tax Compliance experts presented the background of the case.
Tax Compliance specialists obtained a favourable decision of the UAE FTS for the client in the matter of application of the preferential corporate tax rate.
The Supreme Court of the Russian Federation has ruled that the object of tax on professional income is exclusively active income. TC tax consultant Anastasia Arzhanova analyses what possible consequences this decision may have for taxpayers.