Pursue a subject of legal definition of “income”. This question is becoming more and more popular due to serious changes in Russian accounting system interconnected to tax registration.
Scientific and Practical Commentary
We propose the development of the topic from last year’s publication with the conclusion that the provision concerning the ‘reasonableness of entry into’ a transaction is built in the model of proof. We present the author’s approach to transferring the contents of the rule of testing the main goal of a transaction
Should personal income tax be withheld from payments made to an individual after the individual has registered as an individual entrepreneur, if the payments relate to an earlier period?