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Regular version of the site

Article

Особенности уплаты налога на доходы физических лиц по сделкам, заключенным брокером

Право и экономика. 2010. № 1. С. 48-54.
Удальцова Н. Г., Аверченко Н. Н.

The development of capital market is the main reason of the situation where more ordinary people can take part in a stock exchange. However, in the absence of necessary knowledge and experience of concluding contracts or necessary time and opportunities, people usually prefer to consult professional capital market participants - brokers. This article has the main purpose to describe taxation consequences of conclusion of contracts by brokers and earning money as a result thereof not only by residents, but nonresidents too.