CONDUCTING OF FORENSIC ECONOMIC EXAMINATIONS ON TAXATION REGARDING ASSET MANAGEMENT MANAGING ASSETS OF MUTUAL FUNDS - MUTUAL VENTURE INVESTMENT FUND AND CORPORATE INVESTMENT FUNDS

Abstract

The order of taxation of operations of company is considered from the management of asset-mi, that carries out a management the assets of institute of the general investing - a ration venture investment fund and corporate investment fund during realization of judicial economic examinations.

At determinations of accosts got from the sale of the real estate by property of institute of the joint investing upon termination of building of dwelling-house; warranty payments for the objects of the real estate, that is got on the basis of previous agreements of purchase-sale and after entering into the contracts of purchase-sale of apartments on the basis of preliminary agreements of payment of cost of such apartments.

For example, the operation of taxation is considered on the basis of preliminary agreements of purchase-sale in future after entering into the contracts of purchase-sale of apartments on the basis of preliminary agreements that is set off in payment to the cost of such apartments.

During realization of research on the indicated question an important value has, circumstances, that the facilities got by preliminary agreement of purchase-sale join in the assets of institute of the joint investing after their put in paying for the principal contract of purchase-sale of the real estate confess incomes from operations with the assets of fund in accordance with the international standards of record- keeping and fall under the action of privilege and indicated methodical approach it is appropriate to use for conducted corresponding economic researches after materials of tax verifications.