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О налогообложении операций физлиц с ценными бумагами, номинированными в иностранной валюте
The article deals with the problems associated with the current procedure of calculation and payment of personal income tax on transactions with foreign stocks and eurobonds. It justifies the proposal to switch to the calculation of the tax base related to the capital gain on foreign shares and eurobonds by converting the capital gain obtained in foreign currency into rubles at the average exchange rate for the period when the position was maintained. The author proposes to assign brokers with the tax agent status in respect of dividend payments received on foreign stocks provided these stocks were purchased at Russian exchanges. The implementation of these proposals will increase the attractiveness of foreign exchange-denominated securities for private investors and may contribute to the development of the Russian financial market.