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LLC International Tax Question (happy to hear any opinion)
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04-04-2008, 02:22 AM
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#1
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LLC International Tax Question (happy to hear any opinion)
Jurisdiction/Place:
Hello!
I would like to ask you to explain a following situation:
Airline LLC registered in the territory of the Russian Federation according to the legislation of the Russian Federation. The basic kind of activity of the Company is realization of commercial international cargo airfreight. During realization of the activity planes belonging to the Company carries out activities (take off/landings) at the airports of the French Republic.
In January, 2008 the Company has received from French tax authorities the requirement about a duty of filling Tax declarations and payment of the Tax on Air Transportation Noise Pollution - NTSA (taxe sur les Nuisances Sonores Aeriennes).
There is an analogue of the above-stated tax on NTSA from air transportation - a payment for noise pollution in Russia, established by the Government of the Russian Federation from 28.08.1992 N 632 " About the statement of the order of definition of a payment and its limiting sizes for pollution of a surrounding environment, accommodation of waste, other kinds of harmful influences ".
Payers of the given payment are any physical or legal persons carrying out activity in territory. The Company, carrying out activity in the territory of the Russian Federation on a regular basis and honestly pays all taxes, including the given payment. The airlines of France carrying out the activities (take off/landings) at the airports of Russian Federation don’t paying this payment.
The principle of inadmissibility of the double taxation is applied in the Russian legislation and International Law.
Attitudes in sphere of the tax laws between Russia and France are adjusted by the International agreement (The Convention between the Government of the Russian Federation and the Government of the French Republic about Avoidance of the Double Taxation and Prevention of Evasion from Taxes and Infringement of the Tax Laws Concerning Taxes to Incomes and Property. Concluded in a Paris 26.11.1996)
Above-stated Convention allows to conclude that French airlines are not taxable for the environmental contamination payments (including NTSA) in the Russian Federation, assumes that Russian airlines (including Airline LLC) are not taxable for the similar taxes (gathering) payments fixed in the French territory.
Airline LLC has no branches or representative offices in the territory of the French Republic. According to the above mentioned legislative definition, the Company is not the resident of France.
Thus we ask you to express the opinion concerning the duty of the Company to pay the Tax on Air Transportation Noise Pollution - NTSA (taxe sur les Nuisances Sonores Aeriennes).
P .S All that Convenctions almost the same so you can take a look on The Convention between the Russia and USA
Last edited by SedLex; 04-04-2008 at 02:31 AM..
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04-04-2008, 12:39 PM
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#2
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I doubt that the French will want to give up any taxes.
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Be not niggardly of what costs thee nothing, as courtesy, counsel, & countenance.
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04-29-2008, 10:08 AM
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#3
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Re
Nope they don't... I have huge fight with them about that tax. They make us pay
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04-29-2008, 02:54 PM
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#4
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Quote:
Originally Posted by SedLex
Nope they don't... I have huge fight with them about that tax. They make us pay
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No one here knows how to sway the French government.
__________________
Be not niggardly of what costs thee nothing, as courtesy, counsel, & countenance.
Ben Franklin
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