COMMISSIONAIRE - DEPENDENT OR INDEPENDENT AGENT OF INTERNATIONAL ORGANISATION IN RUSSIAN FEDERATION
Abstract and keywords
Abstract (English):
Ponyatie «komissioner» esche nedostatochno izucheno v mezhdunarodnom nalogooblozhenii. Odnako inogda ono predstavlyaetsya klyuchevym pri opredelenii togo, obrazuet li inostrannaya organizaciya postoyannoe predstavitel'stvo na territorii drugoy strany.

Keywords:
nalogi, nalogovoe pravo, pribyl', postoyannoe predstavitel'stvo, zavisimyy agent, «nezavisimyy» agent, komissiya, komissioner, inostrannye organizacii, OESR .
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