Promissory Note: Investment Opportunity or Payment Method?
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.
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Omsk Law Academy
2011-12-01
|
| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/990 |
| id |
doaj-d6c12843964e4460bf9fc03ef8ff3880 |
|---|---|
| record_format |
Article |
| spelling |
doaj-d6c12843964e4460bf9fc03ef8ff38802021-07-09T07:14:27ZrusOmsk Law AcademyСибирское юридическое обозрение2658-76022658-76102011-12-010173941962Promissory Note: Investment Opportunity or Payment Method?Arina Sergeevna Zimnitskaya0Omsk Law InstituteThe 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.https://www.siberianlawreview.ru/jour/article/view/990<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> |
| collection |
DOAJ |
| language |
Russian |
| format |
Article |
| sources |
DOAJ |
| author |
Arina Sergeevna Zimnitskaya |
| spellingShingle |
Arina Sergeevna Zimnitskaya Promissory Note: Investment Opportunity or Payment Method? Сибирское юридическое обозрение <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> |
| author_facet |
Arina Sergeevna Zimnitskaya |
| author_sort |
Arina Sergeevna Zimnitskaya |
| title |
Promissory Note: Investment Opportunity or Payment Method? |
| title_short |
Promissory Note: Investment Opportunity or Payment Method? |
| title_full |
Promissory Note: Investment Opportunity or Payment Method? |
| title_fullStr |
Promissory Note: Investment Opportunity or Payment Method? |
| title_full_unstemmed |
Promissory Note: Investment Opportunity or Payment Method? |
| title_sort |
promissory note: investment opportunity or payment method? |
| publisher |
Omsk Law Academy |
| series |
Сибирское юридическое обозрение |
| issn |
2658-7602 2658-7610 |
| publishDate |
2011-12-01 |
| description |
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. |
| topic |
<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> |
| url |
https://www.siberianlawreview.ru/jour/article/view/990 |
| work_keys_str_mv |
AT arinasergeevnazimnitskaya promissorynoteinvestmentopportunityorpaymentmethod |
| _version_ |
1721311879234584576 |