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.
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2011-12-01
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| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/990 |