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The Zero Rate of VAT at Work (Provision of Services) Related to the Export of Goods: Russian Standards in the Light of Foreign Law

Author

Listed:
  • Olga V. Medvedeva

    (Financial Research Institute, Moscow 127006, Russia)

  • Tatyana I. Semkina

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

The paper analyzes the rules of the Tax Code of the Russian Federation and the legislation in force in the EU. Canada. New Zealand and Singapore. Submitted results of the comparative analysis of the list of works (services) related to the export of goods, which are subject to VAT at the rate zero percent, as well as the application of VAT zero stakes.

Suggested Citation

  • Olga V. Medvedeva & Tatyana I. Semkina, 2013. "The Zero Rate of VAT at Work (Provision of Services) Related to the Export of Goods: Russian Standards in the Light of Foreign Law," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 151-156, September.
    • Handle: RePEc:fru:finjrn:130316:p:151-156
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