RECOGNITION OF FOREIGN ORGANIZATION FOR TAX PURPOSES IN THE RUSSIAN FEDERATION

The article is devoted to the current issue of determining the status of the foreign organization for tax purposes in Russia. Author gives the comparative characteristic of the interpretation of the term “foreign organization” in various areas of law. The article considers detailed information about the definition of the foreign organization for tax purposes. There is the classification of foreign organizations for tax purposes in Russia in the article. Determination of the tax status when the foreign organization implements activity through a permanent establishment on the territory of the Russian Federation is analyzed. The impact of international tax treaties on the tax status of foreign organizations in Russia is analyzed. In writing, the following research methods are used: system analysis, comparisons and analogies, induction and deduction, generalizations.