Business seminar «The Taxation of the foreign organizations and representative offices of foreign incorporated bodies in the Russian Federation» in Chamber of Commerce and Industry of the Russian Federation

                                                                             The time of execution of the seminar
                                                                             September, 14st 2010 10.00 till 17.00

Audience: program is designed for of the chiefs, the workers of accounts departments and financial services of foreign offices, the workers of the embassies of foreign countries as well as all interested persons.

Lecturers: at a seminar practising employees of the Ministry of Finance of the Russian Federation, Federal tax service of the Russian Federation, Chamber of Commerce and Industry of Russian Federation, tax advisers and auditors of "AK MarkPrior" will act.

                                                                                          The seminar program:

09.00 -10.00 Registration of participants of a seminar

10.00 - 10.45 Accreditation of foreign incorporated bodies in territory of the Russian Federation. Accreditation order. Prolongation of term of accreditation.

10.45 – 11.00 Coffee-break

11.00 – 13.00 The profits tax on the income of the foreign organizations received from activity in territory of the Russian Federation through representative offices. Incomes and expenses of representative offices for the taxation. Types of income of the foreign organizations from sources in the Russian Federation unconnected with activity through representative offices. 
Complexities of qualification of the income. The concept of actual income recipient. The cases of not deduction of the corporate profits tax on income of foreign organization from sources in the Russian Federation. Confirmation of the tax residency of the recipient's income. International tax laws. Role and feature of application of Double Taxation Avoidance Agreement.

13.00 – 13.30 Lunch

13.30 – 14.45 Features of calculation and VAT payment by the foreign organizations and representative offices. Features of determination of tax base on VAT. Moment of origin of duty on payment of VAT. Place of realization in order to calculate VAT. 
Order of referring of the sums of tax on charges on production and realization of goods (works, services). Order of compensation (offset) of the VAT. Separate account of VAT during realization of a few types of activity, at presence of taxable and untaxed operations. Features of determination of tax base and reception of deductions on goods (works, services) which cost is expressed in conventional units. Order of calculation, payment of the VAT and application of tax deductions by tax agents. Invoices from tax agents.

14.45-15.45 Features of the wage of employees of foreign representative offices. The procedure for calculating personal income tax and insurance premiums in state funds.

15.45- 16.00 Coffee-break

16.00 - 17.00 Tax on property, the transport tax and the other taxes arising in activity of the foreign organizations in territory of the Russian Federation. The cost of participation in the seminar: one participant of a seminar from the Russian organization 7 400 (Seven thousand four hundred) roubles one participant of a seminar from the foreign organization 300 (Three hundred) US dollars The cost of activities includes: 
 

•  lunch, 
•  coffee-break, 
•  handouts, 
•  certificate (diploma).

Venue: Chamber of Commerce and Industry of the Russian Federation
Address: Russia, 6, st. Illinka, Moscow, 109012

Registration of participants of a seminar and the additional information to be made by phones:

+7 (495) 781-92-14
+7 (495) 221 22 59

Contact persons:
Radnaeva Surana Vjacheslavovna,
Jakovleva Natalia Jakovlevna,
Orlova Ella Vladimirovna.

E-mail: radnaeva@markprior.ru