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TAXATION OF DIVIDENDS PAID TO FOREIGN ORGANIZATIONS
Актуальные проблемы российского права
The article deals with topical issues arising in law enforcement practice in connection with payment of dividends by Russian organizations to their foreign participants. At the beginning of the article, the author, relying on the current legislation, elucidates the concept of dividends in civil law and fiscal law contexts, on the basis of which he concludes that these concepts do not coincide completely. This discrepancy is caused by the fact that the concept of dividends in the contexts ofdoi:10.17803/1994-1471.2019.102.5.078-085 fatcat:ksqwfr2ci5atpfazkbzuxomziu