DOI: 10.36871/ek.up.p.r.2021.04.02.008
UDC 336.22

Authors

I. V. KOLOTOVKIN,
Post-graduate Student, Financial University under the Government of the Russian Federation, Financial Director of Rock Flow Dynamics LLC, Moscow, Russia
L. V. POLEZHAROVA,
Candidate of Economic Sciences, Associate Professor, Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The article is devoted to the consideration of some aspects of taxation of trade in intangible assets, in particular in the information technology industry. The author's recommendations in this area are given.

Keywords

information technology, intangible asset, software, buyer, sale, tax.