organizations with foreign investments - a welcome phenomenon for the economy of any country.Virtually all the world's countries are interested in attracting financial assets from abroad.After all, it is no secret that the investment of foreign capital in national enterprises contribute to economic development, creating new perspectives, stimulate the growth of domestic investment.The positive impact of foreign financial investments on the dynamics of development of the country sets the vector necessary political reforms.Therefore, the policy of different states are often aimed at creating an enabling environment in the country for foreign capital.
For this purpose, established organizations with foreign investments, which are commercial entities, where the share of foreign partners in the authorized capital of more than 10% of funds.
process of investing private money and other assets in foreign enterprises today can be considered one of the most common and most popular types of investment.Usually, investors who choose to entrust their capital to foreign objects that have the following objectives:
- optimizing the use of available funds;
- to minimize the costs for the payment of taxes;
- minimization of costs for the services of intermediaries.
foreign entrepreneurs present on the Russian market, are called "foreign investors".Under Russian law, fall under the definition of international organizations, foreign citizens, foreign states, persons permanently residing outside the Russian Federation, but do not have foreign nationality, foreign legal entities and organizations that are not a legal entity.
foreign investment poured into the country's economy, include the following highlights:
- money;
- property;
- intellectual property rights;
- property rights;
- securities;
- services;
- information.
Capital, owned by a foreign investor, is directed to the development of agriculture and industrial facilities, real estate, stocks, bonds, trade and other economic sectors of the state.
Under the law "On foreign investments", adopted by the Russian Federation, all enterprises with foreign investments are divided into the following three kinds:
- companies with partial or equity participation of foreign investors, this includes their branches and subsidiaries;
- enterprises owned by foreign investors in full, including branches and subsidiaries;
- branches of foreign legal entities.
organizations with foreign investments can be created as follows:
- establishment of the organization itself;
- acquisition of foreign investor interest in previously organized enterprise without foreign investment;
- acquisition of a foreign investor enterprise completely.
By law, companies with foreign investments as well as national enterprises, are required to pay taxes imposed by tax laws.Similarly, organizations must keep accounting records, as well as to provide financial statements in full compliance with applicable Russian laws and regulations.Taxation of these organizations has a number of benefits and features compared to national companies.Such an approach is not only due to international obligations assumed by the Russian Federation, but also the policy of attracting foreign investment, carried out both at national and regional levels.