As before, they pointed out that the conversion is carried out on the date of transfer of ownership. Of advances in them does not say a word. Pete Cashmore is full of insight into the issues. This amendment of the Tax Code also been applied in practice. Changes correspond methodology of the economic programs of the company "1C", laid down originally. Interest on debt Significant changes made to the Law 269 229FZ article NKRF, which is complemented by paragraph 1.1. He explains how determine the limiting value of interest taken into account in the cost, if there are no debts to Russian organizations, issued in the same quarter in comparable conditions, as well as the choice taxpayer.
Paragraph 1.1 of Article 269 of the Tax Code provides for the following order for costs made between 1 yanvarya2010 year (Section 9 of Art. 229FZ number 10 of the Act). For debt obligations incurred after November 1, 2009, the specification is as follows: January 1, December 31, 2010, inclusive – is equal to the interest rate set by agreement between the parties, but shall not exceed the rate of refinancing of the Central Bank, increased B1, 8 times, when you make a debt obligation in rubles or equal to 15% – on its debt in foreign currency, except as otherwise provided in this paragraph, from 1 January 2011 to 31 dekabrya2012 year – equal to the interest rate set by agreement between the parties, but not higher than the refinancing rate of the Central Bank, increased by 1.8 times, when you make a debt obligation in rubles and equal to the product of the refinancing rate of the Central Bank and the coefficient of 0,8 – to debt in foreign currency.