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.
The article is devoted to evaluation of normative definition of production and consumption wastes and to the particular qualities of transfer of ownership. Thus the author proposes to consider as wastes any things that have been rejected by the owner. Up to the article a tool by which «a waste» can be turned into «a product is required. With this tool a number of difficulties in human activity can be removed. There are some variances that appear when an owner of wastes that are kept in a landfill has no access to his wastes but up to our legislation is liable for the possible harm. There are proposed some ways to adjust differences.