Thus the income which source is in territory of the Russian Federation, it is considered the income paid to the foreign organization in the form of a difference or a part of a difference between appointed it by realization and more favourable price on which the enterprise-intermediary has carried out sale of the goods put for realization.
The incomes of the foreign organizations received on the foreign trade operations, made exclusively on behalf of the most foreign organization, and connected with export to the Russian Federation of the goods, do not concern incomes of sources in the Russian Federation and, accordingly, to the taxation at a source are not subject.
By point 2 of article 309 NK the Russian Federation it is specified that the incomes received by the foreign organization from sale of the goods, other property, except specified in subparagraphs 5 and 6 points 1 of present article (see the table above), and also property rights, realization of works, rendering of services on the territories of the Russian Federation which are not leading to formation of permanent mission in the Russian Federation according to article 306 of the present Code, at a payment source are not subject to taxation.
Thus, to specified «other similar incomes» should carry any incomes of the foreign organization of sources in the Russian Federations which have been not connected with activity through permanent mission, taking into account exceptions of provided items 2 of item 309 NK the Russian Federation.
The given position proves to be true judiciary practice, in particular the Decision of FAS VSO from 5/4/2005 N А19-6629/04-40-Ф02-1832/05-С1.
Applications of agreements on avoidance of the double taxation, concluded by the Russian Federation.
The tax from the incomes, received by the foreign organization from sources in the Russian Federation, is estimated and kept by the Russian organization (the tax agent), the foreign organization paying the income at each payment of incomes in currency of payment of the income, except for the cases provid
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