Peculiarities of corporate income taxation of transactions with securities
Banner en_US
No. 59 (2014), Forensic Economic Examination
No. 59 (2014)

Peculiarities of corporate income taxation of transactions with securities

Forensic Economic Examination
Published April 22, 2014
N. Semenova
Dnipropetrovsk Research Institute of Forensic Examinations
PDF (Українська)

Keywords

Peculiarities of corporate income taxation of transactions with securities

How to Cite

Semenova, N. (2014). Peculiarities of corporate income taxation of transactions with securities. Criminalistics and Forensics, (59), 379-387. Retrieved from https://digest.kndise.gov.ua/index.php/KISE/article/view/1067
ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver

Download Citation

Endnote/Zotero/Mendeley (RIS) BibTeX

Abstract

The features of forensic economic studies on issues related to corporate income taxation of transactions with debt securities are considered. Attention is paid to issues related to the reflection of securities transactions in accounting and tax accounting.

PDF (Українська)

References

Pro zatverdzhennya Instruktsiyi pro pryznachennya ta provedennya sudovykh ekspertyz ta ekspertnykh doslidzhenʹ: nakaz Ministerstva yustytsiyi Ukrayiny vid 8 zhovtnya 1998 roku u redaktsiyi nakazu vid 26 hrudnya 2012 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon4.rada.gov.ua/laws/show/z0705-98](http://zakon4.rada.gov.ua/laws/show/z0705-98).

Pro opodatkuvannya prybutku pidpryyemstv: zakon Ukrayiny vid 28 hrudnya 1994 roku u redaktsiyi zakonu vid 22 travnya 1997 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon4.rada.gov.ua/laws/show/334/94-vr](https://www.google.com/search?q=http://zakon4.rada.gov.ua/laws/show/334/94-vr).

Pro tsinni papery ta fondovyy rynok: zakon Ukrayiny vid 23 lyutohod 2006 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon4.rada.gov.ua/laws/show/3480-15](http://zakon4.rada.gov.ua/laws/show/3480-15).

Pro obih vekseliv v Ukrayini: zakon Ukrayiny vid 5 kvitnya 2001 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon2.rada.gov.ua/laws/show/2374-14](http://zakon2.rada.gov.ua/laws/show/2374-14).

Instruktsiya pro zastosuvannya planu rakhunkiv bukhhaltersʹkoho obliku aktyviv, kapitalu, zobovʺyazanʹ i hospodarsʹkykh operatsiy pidpryyemstv i orhanizatsiy: nakaz Ministerstva finansiv Ukrayiny vid 30 lystopada 1999 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon1.rada.gov.ua/laws/show/z0919-04](http://zakon1.rada.gov.ua/laws/show/z0919-04).

PSBO 13 «Finansovi instrumenty»: nakaz Ministerstva finansiv Ukrayiny vid 30 lystopada 2001 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon2.rada.gov.ua/laws/show/z1050-01](http://zakon2.rada.gov.ua/laws/show/z1050-01).

PSBO 12 «Finansovi investytsiyi»: nakaz Ministerstva finansiv Ukrayiny vid 26 kvitnya 2000 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon4.rada.gov.ua/laws/show/z0284-00](https://www.google.com/search?q=http://zakon4.rada.gov.ua/laws/show/z0284-00).

Pro zatverdzhennya formy deklaratsiyi z podatku na prybutok pidpryyemstva ta Poryadku yiyi skladannya: nakaz DPA Ukrayiny vid 29 bereznya 2003 roku [Elektronnyy resurs]. — Rezhym dostupu: [http://zakon3.rada.gov.ua/laws/show/z0271-03](http://zakon3.rada.gov.ua/laws/show/z0271-03).