Promissory Note: Investment Opportunity or Payment Method?

• Main Author: Arina Sergeevna Zimnitskaya
• Format: Article
• Language: Russian
• Published: Omsk Law Academy 2011-12-01
• Series: Сибирское юридическое обозрение
• Subjects: <i>promissory note</i>; <i>promissory note contract</i>; <i>promissory note obligation</i>; <i>formal contract</i>; <i>grounds for promissory note obligation</i>
• Online Access: https://www.siberianlawreview.ru/jour/article/view/990
• ISSN: 2658-7602; 2658-7610

The author examines taxation procedures applied to operations with promissory notes; due process of issuing promissory notes, payment of a promissory note and tax assessment for determining profit tax for organizations and income tax for individual persons.