OREANDA-NEWS. November 30, 2011. The Ministry of Finance has, in cooperation with the Securities and Stock Market State Commission, in order to improve tax law, designed a Methodology for Investment Income Assessment by a Professional Securities Trader Performing as a Tax Agent.

The document’s primary objective is to regulate tax agent’s actions in determining the financial result of operations carried out by individuals with investment assets.

It is worth saying that this Methodology will facilitate the unambiguous interpretation of:

- the legislation by tax agents when defining the entity subject to personal income tax as the investment income;

- peculiarities of assessing the security transactions investment income;

- peculiarities of assessing the derivative transactions investment income.