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<article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" article-type="research-article" dtd-version="1.1d1" xml:lang="en"><front><journal-meta><journal-id journal-id-type="publisher">REMEDIUM</journal-id><journal-title-group><journal-title>REMEDIUM</journal-title></journal-title-group><issn publication-format="print">1561-5936</issn><issn publication-format="electronic">2658-3534</issn><publisher><publisher-name>Joint-Stock Company Chicot</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="publisher-id">1038</article-id><article-id pub-id-type="doi">10.21518/1561-5936-2019-1-2-38-39</article-id><article-categories><subj-group subj-group-type="heading"><subject>Original Article</subject></subj-group></article-categories><title-group><article-title>Taxation of movable property - the long-awaited exemption</article-title></title-group><contrib-group><contrib contrib-type="author"><name name-style="western"><surname>Lavrentieva</surname><given-names>Alina</given-names></name><bio></bio><email>noemail@neicon.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff id="aff-1">PwC</aff><pub-date date-type="epub" iso-8601-date="2019-12-01" publication-format="electronic"><day>01</day><month>12</month><year>2019</year></pub-date><issue>1-2</issue><fpage>38</fpage><lpage>39</lpage><history><pub-date date-type="received" iso-8601-date="2022-03-18"><day>18</day><month>03</month><year>2022</year></pub-date></history><permissions><copyright-statement>Copyright © 2019,</copyright-statement><copyright-year>2019</copyright-year></permissions><abstract>The Federal Law No. 302-FZ of August 3, 2018 made an important amendment to the Tax Code of the Russian Federation (hereinafter the «Tax Code of the Russian Federation»), namely: All movable property shall be exempted from property tax from January 1, 2019.</abstract><kwd-group xml:lang="en"><kwd>movable property</kwd><kwd>taxation</kwd></kwd-group><kwd-group xml:lang="ru"><kwd>движимое имущество</kwd><kwd>налогообложение</kwd></kwd-group></article-meta></front><body></body><back/></article>
