Taxation







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о компании, новости, отчетность фондов, частые вопросы, раскрытие информации, About company, ИПФ-АГРО, управляющая компания, паевые инвестиционные фонды, IPF-AGRO, Asset Management, Financial reports, ЗПИФ, Licenses, Rating, Disclosure of information, Management principles, Лицензии, рейтинги, контакты, News, пайщики, ПИФ, ИПФ-АГРОПРОМКРЕДИТ, Contacts, фотографии, IPF-AGROPROMCREDIT, Credit Fund, FAQ, Mutual Fund, IPF-AGROPROM, Shareholders, CEF, IPF, ИПФ

Актуальная информация

Финансовая отчетность
ООО "УК "ИПФ"
 

Раскрытие информации паевых фондов
 

Taxation

Income taxes – corporate profit tax (CPT) and individual income tax (IIT).
Deferred taxation effect – possible tax optimization.
While assets are in a unit investment fund, profit made from their practical use is CPT and IIT exempt.
Thus on-going reinvestment in new projects result in considerable tax saving.

Value-added tax
Transactions related to sales of land plots (shares therein) are VAT exempt.
Securities trading is VAT exempt.

Property taxes (corporate property tax and individual property tax)
No property tax.

Tax regulations for foreign individuals and legal entities
Nonresident taxpayers may be, in fact, exempted from any taxes in the Russian Federation, provided that they:
- have no permanent representation in Russia;
- are residents of a country with which Russia has signed an agreement on elimination of double taxation and submit appropriate documents from tax authorities.