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

Olga V. Medvedeva () and Tatyana I. Semkina ()
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Olga V. Medvedeva: Financial Research Institute, Moscow 127006, Russia
Tatyana I. Semkina: Financial Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2013, issue 3, 151-156

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.

Keywords: VAT; work (provision of services) related to the export of goods; the Tax Code of the Russian Federation; foreign law (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130316:p:151-156

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