Miscellaneous

• Project-Based Learning Experiences at all Grade Levels
• Strong Emphasis on Global Studies, World Languages, and Fine Arts
• Entrepreneurial and 21st Century Skills Integration at all Grade Levels (i. e., communication, collaboration, creativity, critical thinking)
• Experiential, Hands-On, “Real-World” Learning
• High School Credit Course Options in Middle Grades
• Accelerated, Honors, and Advanced Classes in Grades 6-9 Core Subjects
• Relevant and Real-World Technology and 21st century skills integration as a platform for instruction and learning (i.e., blended learning, online course options, robotics, coding, 3D design, virtual and augmented reality, research and inquiry, design-thinking)
• Flexible scheduling options to provide various course opportunities and unique learning experiences for students
• Tight-Knit School Family (approximately 320 students)
• Strong community and business partnerships
• Authentic Assessments to Show Standards Mastery
• Unique Courses And Learning Opportunities Developed Specifically For Barton Academy
• Engaging, High Caliber Instructors Who Facilitate Student Learning 
• Students will leave prepared to excel in one of MCPSS’ high-caliber Signature Academies 
• The Most Historic Campus In The State Of Alabama – Built In 1836, Renovated Into A State Of The Art 21st Century Learning Environment 

Secondary school №16 – Main

Dear parents (legal representatives)! The health of your child and other students of the school is the responsibility of every parent! Therefore, the presence of parents on school grounds is unacceptable. Please consider the proposed measures with understanding.

HOT LINE NUMBER OF THE SCHOOL:

+7 (3439) 304-383

HOT LINE NUMBER OF THE EDUCATION DEPARTMENT OF THE KAMENSK-URAL CITY DISTRICT:

+ 7 (3439) 396-206

MEMO FOR PARENTS OF SECONDARY SCHOOL STUDENTS No. 16 On preventing the spread of coronavirus infection caused by COVID-19.

Measures to prevent and counteract the spread of coronavirus infection COVID-19

To minimize the spread of infection in the city of Kamensk-Uralsky, the Rospotrebnadzor service is working.
Hotline +7 (343) 936-43-84 or 1120004

for wages: 312-00-04 (ext. 050) Silina Oksana Alekseevna
for general education: 312-00-04 (ext. 080) Arkhipova Maria Pavlovna
for vocational education: 312-00- 04 (ext. 136) Komarova Elena Stepanovna
for higher education: 312-00-04 (ext. 132) Kirgintseva Liliya Vladimirovna
for additional education and summer holidays: 312-00-04 (ext. 110) Karskanov Sergey Gennadievich

INDEPENDENT QUALITY ASSESSMENT

Dear students and parents of Secondary School No. 16, we invite you to take part in an independent assessment of the quality of education

Link to a specialized platform on which students and their parents are surveyed: www.nok-as.rf

It is recommended that you close your browser when completing the HE questionnaire. Return / continuation of filling out the questionnaire in this case will not be possible. After filling out the form, you must press the “send” button. The questionnaire is considered completed after the screen with the text “Question sent” appears.

The online survey of students/parents (legal representatives) must be completed by August 20, 2021.

Consulting service recipients and representatives of educational organizations on the issues of the NOC OOOD-2021 is carried out:

HOT line 8 800 201 88 64 (FREE).

Action plan to eliminate the shortcomings identified during the 2021 independent assessment of the quality of the conditions for the implementation of educational activities by organizations located in the Sverdlovsk region.

Single toll-free multi-channel service health support number on the federal Unified Portal:

1) Toll-free number in Russia 8 800 100-70-10 , as well as additional numbers:
2) For calls from abroad +7 495 727-47-47 ;
3) For mobile phones – 115.

School news 2021 – 2022 academic year.

August 30, 2022
On September 3, 2022, the International Action “Victory Dictation” will be held on the theme of the events of the Second World War.

The Victory Dictation campaign was launched in 2019 as part of the Historical Memory party project. It is designed to arouse interest among schoolchildren, youth, as well as Russian and foreign citizens in the events of the heroic past of our country, the opportunity to test their knowledge of history, learn new information about the forgotten deeds of their ancestors. At thousands of venues in Russia and abroad, participants answer questions about the events of the Great Patriotic War and the Great Victory.

03 August 2022
Have an advisory question?

July 28, 2022
PARTICIPATE IN THE SURVEY!

From July 15 to September 15, 2022, a survey of representatives of the business community is being conducted, the main purpose of which is to assess the level of “business” corruption in the Sverdlovsk region.

July 18, 2022
Memo for parents about the safety of children in the summer

Summer is the season of hot sun, vacations, trips to the sea, river, lake. But at the same time, bathing, which gives children so much pleasure, can be very dangerous! You can save a child’s life if you explain to him the basic rules of water safety.

July 04, 2022
Digital learning environment

Have you heard about the digital learning environment but don’t know the details?

Today we will get acquainted with the essence of the federal project.

See cards below for details.

Enrollment in school, enrollment in the city health camp”

Dear parents!

We draw your attention to the strict implementation of the requirements and recommendations aimed at preserving life and health.0007 We ask you to strengthen parental control to comply with the requirements of self-isolation of your child, take restrictive measures seriously and explain to children the need to stay at home.
Try to interest your children, make efforts to ensure that the days of rest are useful and bring only positive emotions. Remember that each parent is responsible not only for the life and health of their children, but also for the lives of those around them.
Please read the INSTRUCTIONS!
HEALTH TO ALL!!!
Sincerely, Administration of the Secondary School No. 16

ALARM SIGNALS AND THE PROCEDURE FOR THEM

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GBU SO “Center for Psychological, Pedagogical, Medical and Social Assistance “Resource” offers distance learning and information and methodological activities

5 Operational information about events, announcements, links are posted on the Additional Education website: (http://dist66. ru/course/view.php?id=4) and in the group on the VKontakte social network: https://vk.com /dist66.

Events are posted on the YouTube channel at:

https://www.youtube.com/channel/UC8uKpwJCcsShg8AmbrLEqfg/videos

– pedagogical support.
Counseling is provided by specialists of the Center for Psychological, Pedagogical and Medical and Social Assistance “Lado” (phone: 8-919-38-10-364) and the Center for Psychological, Medical and Social Support “Resurs”
(phones: 8-900-201-05-43, 8(343) 213-45-43).

Independent education quality assessment system

Attention!
On the official website for posting information about state (municipal) institutions bus.gov.ru, a module has been created to enable visitors to leave feedback on the quality of services provided by an educational organization. We invite all interested parties to use the provided resource and take part in the assessment of the activities of educational organizations in the city of Kamensk-Uralsky on the specified site. Detailed instructions for working with reviews on the bus.gov.ru website are attached.
Instructions for working with the site bus.gov.ru

Independent assessment of the quality of educational activities

The Ministry of General and Vocational Education of the Sverdlovsk Region conducts an independent assessment of the quality of educational activities.
Link to the website of the organization that organizes surveys as part of an independent assessment of the quality of educational activities.
https://www.opros66.ru/

Information and educational resources.

https://edu.gov.ru – Ministry of Education of the Russian Federation

http://www.edu.ru – Federal Portal “Russian Education”

http://window.edu.ru/ – Single window of access to educational resources

http://school-collection.edu.ru / – Unified collection of Digital Educational Resources

http://www.fcior.edu.ru/ – Federal Center for Information Educational Resources

http://svdeti. ru/ – Commissioner for Children’s Rights in the Sverdlovsk Region

http:/ /ege.midural.ru/ – Site of information support of the Unified State Examination in the Sverdlovsk region

http://www.ege.edu.ru/ – Official information portal of the Unified State Examination

http://www.fipi.ru/ – Federal Institute of Pedagogical Measurements

http://obr-ku.ru- Department of Education of Kamensk-Uralsky

https://fg.resh.edu.ru/ – Link to the electronic bank of training tasks for assessing functional literacy for students in grades 8 and 9

Little men – trailers, dates premiere – Kinopoisk

Little men – trailers, premiere dates

Movie information » * Attention! The list of keywords may contain spoilers. Be careful. Actor Applause Lease Fight Brooklyn Video game Wine Entry Eviction Bilingual Teen girl Current Class Dessert Gentrification (beautification of the area) Long plan Friend Friendship Friendship between boys Painting Lighter Football game Apology Introvert Apartment Class Classroom Contract Smoking cigarettes best friend Store Clothing store Bare-chested boy Interracial Friendship Metro Mobile phone Male friendship Museum of Art New dress New York Embrace of son and father Refusal Brother and sister relationship Relationship between landowner and tenant Mother-son relationship Husband and wife relationship Father-son relationship Absent father New York skyline crying woman Crying man Teen Train Dressmaker Kiss on the forehead Premiere Reception Eating Marriage problems Psychotherapist Drinking alcoholic beverages Telling a story Play rehearsal Drawing Family relations Warehouse Scooter Death of grandfather Death of father Embarrassment Neighbor Neighborhood Secondary school Old friend Aspiration to be an actor Scene with subtitles Dance Dance Club Dancer Dancing Plate Theater Theater director Phone Phone call Knee injury Face punch Deceased father Mention Al Pacino Mention of Vincent van Gogh Mention Katy Perry Teacher Bruises on the face Photo album Photo Hot dog Aspiring Artist Sewing machine School cafeteria Lawyer * Attention! The list of keywords may contain spoilers. Be careful. ← to the movie page0190 Navigator of best movies >>

Al-Khair Foundation – Al-Khair Foundation

This article relies too much on Recommendations to main sources. Please improve this by adding secondary or tertiary sources. (November 2015) (Learn how and when to delete this message template)

Al Khair Foundation (AKF) is an international Muslim aid NGO based in the United Kingdom and is the third largest Muslim charity in the UK. ^{[ citation needed ]} Founded in 2003, it aims to help the poor and vulnerable, as well as educate the Muslim community. He specializes in humanitarian support, international development, emergency relief and disaster relief in some of the world’s most impoverished areas. ^{[1] [2]}

Al-Khaira Foundation aims to address issues prevalent in the UK such as unemployment, education, women’s empowerment and domestic violence. ^[3]

Content

• 1 History
• 2 Activities
  • .1 Sustainable development and assistance
  • 2.2 Improvement
  • 2.3 Partnership
  • 2.4 Propaganda

902

• 3 Guidelines
• 4 Locations
• 5 Programs
• 6 Recent Campaign Calls
• 7 Awards and nominations
• 8 Recommendations

^[4] AKF began as an Islamic school in Croydon in 2003. ^[5] It first developed into a UK community service organization with an initial focus on education as well as philanthropy. The founder of AKF School is the Imam, Imam Qasim. ^[1] Islamic school started with five students. The gymnasium was previously a converted warehouse and the school itself used to be an office. By 2013, the school had grown into a primary and secondary school with over 350 students. The AKF then began building schools overseas for orphans and underprivileged children. This led to the AKF’s work with widows and vulnerable women, and later to the establishment of AKF shelters. Eventually the AKF launched its water aid and livelihood projects, as well as the AKF medical assistance programs. ^[3]

In 2005, AKF launched its first overseas disaster relief facility to provide emergency relief during the Kashmir earthquake. In October of that year, and in the following winter months, AKF relief teams provided medicine, food, shelter kits, and moral support to the survivors. ^[2] Since then, the AKF has been conducting relief missions around the world. ^[3] Al-Khair School also conducted its first Ofsted survey this year. ^[6]

In 2007, AKF opened its first orphanage project in Kashmir, and two years later AKF bought IQRA TV, a free-to-air channel available on Sky TV. IQRA TV’s Islamic-based educational programs, including Live with IQ, IQRA with IQRA, and Q&A. ^[2]

In 2010, AKF was one of the founding members of the Forum of Muslim Charities. ^[7]

AKF has supported the victims of many earthquakes, including the 2010 Haiti and Pakistan earthquakes, famine relief in the Horn of Africa, and the 2011 Japan earthquake. Their work in Haiti was recognized by the United Nations in 2010 and was the only UK Muslim charity working with survivors on the ground in the 2011 Japan Earthquake. ^[2]

In 2012, AKF established its first official partnership – a Memorandum of Understanding with the Malaysian Red Crescent. ^[7]

In July 2015, AKF also signed a memorandum of understanding with the UN to facilitate education for Ghazan children. ^[8]

In 2014, AKF generated $21.4 million in revenue. ^[1]

The Foundation aims to save lives in emergency situations and provide disaster areas with medical care and food shelter. It also aims to help those in need by adopting practical ways to eradicate world poverty through aid and development programs in South Asia, the Middle East, East Africa and the United Kingdom. ^[9]

Activities

AKF’s activities fall into the following categories: sustainability and assistance, awareness raising, working with partners and advocacy. ^[8]

Sustainability and Relief

AKF provides assistance to those affected or displaced by natural disasters and conflicts. However, AKF also puts vulnerable people in a position where they can help themselves in the long run. This is through the use of sustainable development programs that range from livelihood projects to long-term water assistance projects. Notable ongoing work of the AKF also includes work to prevent future floods in Pakistan through the use of infrastructure, rehabilitation and relief projects. Such projects go beyond providing basic assistance to poor areas by building or renovating essential public services that have been affected by natural or man-made disasters. ^[2]

Raising awareness

Al Khair schools strive to educate and encourage children about how they can interact with and do something with their communities. The AKF consciously advocates for the needs of the wider community by acting locally to make a difference.

Partnerships

AKF works nationally and globally with over 30 partners including: Qatar Red Crescent, ^[10] UNRWA, ^[8] Kenya Red Cross, ^[11] United Muslim Relief, ^[12] UNHCR, ^[13] Global, ^[14] Afghan Aid, ^{[15] 904 Trust, [16] Christian Aid, [17] UMR [18] and Islamic Aid [19] and more. AKF is also a member of the Muslim NGO Coalition. [20] and participated in the Christian-Muslim humanitarian partnership workshop organized by the Lutheran World Federation in Jordan in 2013. [10] AKF also regularly attends Aidex conferences and events. [21]}

Advocacy

The AKF is committed to advocating global issues that its members believe require more than donations. ^[22] AKF also strives to promote interfaith dialogue and harmonious relations, actively participates in annual conferences ^{[ which? ]} involve religious leaders ^{[ WHO? ]} and people of different backgrounds to promote tolerance and understanding. ^{[2] [3]}

Management

The founder and chairman of the Al-Khair Foundation, Imam Qasim Rashid Ahmad, is actively involved in the work of the AKF in the UK and abroad. Prior to founding the AKF, he graduated in Islamic Sciences and was Imam and Community/Faith Leader at Croydon Mosque. He also worked as a counselor and reformer teacher for nearly a decade at HM Prison. ^[23] Imam Qasim has established and supervised many charitable aid and development programs to date. He is also the CEO of IQRA TV. ^{[2] [24] [25]}

Dr. Jafer Qureshi ^[26] Senior Consultant Psychiatrist in Birmingham and trustee of the Al Khair Foundation. He is also a board member of Muslim Relief Sweden and India. ^[27]

In April 2015, AKF appointed a new CEO, Saif Ahmad. ^[28] He has worked with local and central governments for over 30 years, as well as in the private and voluntary sectors. Previously, he was CEO of UK Charities. Muslim Relief and Islamic Relief, and was the founder of the Faith Regen Foundation, MADE ^[29] and Global One. He has also been a member of the National Youth Education Committee, the Training and Skills Council, the Home Office Regeneration Specialist Group, and the Policy Decision Making Group, the Social Exclusion Group of the Cabinet Office. ^{[ quote needed ]}

Locations

In the UK, AKF has an office in London (East Croydon and Bounds Green), Bolton, Glasgow, Sheffield, Leicester and Blackburn.

The group also operates in Bangladesh, Somaliland, ^[30] Kenya, Japan, India, Pakistan, Palestine, Sierra Leone, Albania, Myanmar, Philippines, Afghanistan, Haiti and Chile.

Programs

• Emergency Disaster Relief – dispatch of relief teams and charitable partners to deliver relief to survivors on earth (clean water, food, shelter and medicine)
• Water assistance providing clean water to residents of several countries
• Medical assistance – providing disability support, disaster relief, hygiene and sanitation, medical care and maternity care through mobile health units
• Shelter – providing temporary shelter in tents or camps for internally displaced persons
• Education – build schools and provide vocational training, improve literacy among children and adults in the UK and in disadvantaged communities
• Livelihood support – support and vocational training to combat poverty
• Seasonal and religious – Food distribution during the holy month of Ramadan and during Eid al-Adha
• Support for vulnerable people and communities – Funding of sponsorship programs to support international orphans, widows and vulnerable seniors, and community support projects to help women victims of domestic violence in the UK. ^[9]

9030

Recent calls to the campaign

• Sample of Refugees Save, Europe 2015 ^[31]
• School
• 902
• Nepal Appeal
• Water Appeal

Awards & Nominations

• Al-Khaira Foundation has been honored as the “Most Successful Fundraiser of 2011” by national charity fundraising platform Just Giving. 9 “Wifaqul Ulama UK – Tips for Supporting the Refugee Crisis”. wifaqululama.co.uk . Archived from the original on November 26, 2015. Retrieved November 25, 2015.

Checking counterparties online, register of legal entities and entrepreneurs

Business relationships between companies are always associated with various kinds of risks, which are determined by the stability, competence and financial position of partners. Partners often act as partners, with whom companies enter into contracts for the supply of certain products. In order for the transaction to be completely legal and not bring a lot of problems with regulatory authorities, it is important to check the counterparty against various databases before concluding an agreement using specialized sources. Having complete information about the real situation of the counterparty, you can protect yourself from fictitious business transactions and get a complete picture of the counterparty, assessing its solvency and the legitimacy of doing business. Up-to-date information about the partner is the key to making profitable deals.

Companies of Belarus

Search for organizations registered in the unified state register of the Republic of Belarus. The list of data provided for Belarusian companies includes: registration data (address of the subject, name, registration dates, status), type of activity, information about trade facilities (location of the trade facility, classes of goods, registration number)

Companies of the Russian Federation

Search entities registered with the Federal Tax Service of Russia. The list of data provided for companies in the Russian Federation includes: registration data (address of the subject, name, registration dates, status), type of activity, information about managers, information about the authorized capital, data on the average headcount, company revenue, enforcement proceedings, quantitative data on arbitration

Companies of Ukraine

Organizations registered with the Ministry of Justice of Ukraine. The list of data provided for Ukrainian companies includes: registration data (subject address, name, registration dates, status), type of activity, information on authorized capital

Companies of Kazakhstan

Search for organizations registered in Kazakhstan. The list of data provided for companies in Kazakhstan includes: registration data (address of the subject, name, registration dates), type of activity, information about the head

Companies of Uzbekistan

Search for companies registered in Uzbekistan. The list of data provided for companies in Uzbekistan includes: registration data (address of the subject, name, registration dates), type of activity, information about the head

Moldovan companies

Organizations registered in Moldova. The list of data provided for Moldovan companies includes: registration data (address of the subject, name, registration dates), types of activities, information about the head

Companies of Kyrgyzstan

Companies registered in Kyrgyzstan. The list of data provided for companies in Kyrgyzstan includes: registration data (address of the subject, name, registration dates), type of activity, information about the head

Armenian companies

Companies registered in Armenia. The list of data provided for companies in Armenia includes: registration data (address of the subject, name, registration dates)

Having full information about the real situation of the counterparty, you can protect yourself from fictitious business transactions and get a complete picture of the counterparty, assessing its solvency and the legitimacy of doing business. Up-to-date information about the partner is the key to making profitable deals.

Reply to the post “Interesting company”

It was about 15 years ago, when the president seemed to be different, and I was young. I worked part-time in the evenings and weekends in the billiard room, watching the tables (billiard rooms) and all the accessories. The leader was a good friend, and most of the guests were familiar, because. settlement…

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The presented Oukitel RT2 rugged tablet with a large screen and a capacious battery went on sale

Oukitel, which previously produced good rugged smartphones, has now presented its logical continuation of a rugged tablet with a large screen and a capacious battery. Now it is not necessary to use a smartphone on your travels …

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HP introduces SitePrint assistant robot for building markings

HP introduced a small, autonomous SitePrint assistant robot for applying building markings after downloading the necessary program using the company’s cloud services. Read more →

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Montana “American” Jeans: The Story of a Brand That Never Existed

If you caught the 80s and 90s, then you probably remember the classic American Montana jeans. They appeared on the then black market of imported things quickly and immediately became a bestseller. Jeans of this brand can be called a phenomenon, because if…

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Futureal 1.0 Beta

Hey LOR!
I present the first beta release of the 2D platformer Futureal, which I (not very actively) did in the summer.
Created in Godot, first in 3.4, later in 3.5. Programming language – GDScript. Everything is drawn in GIMP. Sounds borrowed from Counter Strike 1.6 and…

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Russians are more likely to be offered to arrange purchases in installments amid rising prices

Against the background of the difficult economic situation in Russia, due to sanctions, small and medium-sized businesses began to actively introduce installment plans to increase sales. Izvestia writes about this, referring to information from the Flexipay installment service.

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MSI Announces Pro MP341CQ UWQHD Concave Business Monitor

The Pro MP341CQ monitor has been added to MSI’s portfolio, suitable for both everyday office work and entertainment. The novelty is made on a concave VA matrix with a curvature radius of 1500R. Image Source: MSI

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The United States expressed disappointment with the ineffectiveness of sanctions against Russia

Senior US officials are disappointed that US sanctions against Russia have so far not had a significant impact on the Russian economy. According to their forecast, serious consequences will not appear until the beginning of next year, they say …

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MOU secondary school No.

86 – Oshkole.RU

Frequently Asked Questions
Questions are answered by the director of secondary school No. 86 – Dyachkova Elena Petrovna

1. What documents do you need to provide to transfer to your school from another educational organization? Do I need to have an interview?
When transferring a student from another educational organization, parents (legal representatives) must provide the following documents:
student’s personal file,
academic certificate based on the results of the current and intermediate certification for the period of study in another educational organization;
application addressed to the principal of the school;
medical card.

2. Is a student who has completed grade 9 eligible to continue studying in grade 10 at your school?
A student who has successfully completed a basic general education program has the right to receive a secondary general education. Not only a graduate, but also his parents (since the right to choose an educational institution of the Federal Law “On Education” (clause 2, article 50) is assigned to adult citizens) can write an application for admission to grade 10. Denial of admission to our school is acceptable due to the lack of free (vacant) places in the formed classes. Other motives for refusal are illegal, violate the student’s right to public access to education. Parents have the right to appeal the actions of the school principal to higher authorities, including in court. Upon admission to a general educational organization for secondary general education, a certificate of basic general education of the established form is provided.

3. How do I know if the teacher teaches correctly and objectively assesses my child’s level of knowledge?
If you have any concerns, contact the school administration.

4. How is food organized at school? Why do students need to eat in the school cafeteria?
The school provides students with daily hot meals: breakfast and lunch. There is a canteen in each of the two buildings. In the work on catering for students, the school administration is guided by the main regulatory legal acts and documents that can be found on our website.

5. How can I get my child to learn?
In no case should a child be forced to study, but it is simply necessary to make him have such a desire. In order for a child to have an interest in school, it is necessary that it does not seem scary to him. Tell more good things about your school life, eliminating negative situations, set yourself and your child up for positive emotions regarding learning, teach you to communicate with peers, develop curiosity and do not express your feelings about his future school life.

6. Should parents help their child with homework?
Some children are initially born independent, but this does not mean that they do not need help with tasks. And other children constantly require attention and support from adults. No matter what kind of child you have, your support will never be superfluous. The task of parents is to control the completion of homework and, possibly, to give useful advice.

7. What are the reasons for school failure?
The child is not motivated to learn.
The child does not know the methods and techniques of learning activities.
The child has not formed mental processes, first of all, thinking.
Authoritarian style of parenting in the family or teaching at school.

8. Is school uniform compulsory at school?
The issue of school uniform is resolved unambiguously positively in accordance with the Charter of the school. And the opinion of most parents has recently been leaning in favor of school uniforms. Uniform disciplines children

9. Can I bring a mobile phone to school?
We do not recommend carrying a mobile phone to school – there is a great temptation to call at the slightest pretext or play an electronic game in class. In addition, an expensive phone can excite the unhealthy interest of classmates.

10. Where can I get information about GIA?
Official information portal of the Unified State Examination www.ege.edu.ru
Official information portal of GIA-9 www.gia.edu.ru
Official website of the Federal Service for Supervision of Education and Science (Rosobrnadzor) http://www. obrnadzor.gov .ru/
Federal Institute of Pedagogical Measurements http://fipi.ru/
Official website of the Ministry of Education and Science of the Russian Federation http://minobrnauki.rf/

11. Is it necessary to send a child to circles and sections from the beginning of the school year?
It is better to do this later, when the child is adjusting to school. But if the child really wants to, let him. But do not engage in many sections and circles at once, do not overload the child. He should have “just free time”.

12. Do they put marks in the first grade, because parents want to know about their child’s progress?
In the first grade, education is ungraded. This is justified by the fact that the child is at the very beginning of the educational path. The teacher will support the student with verbal assessment. It is important that it be positive.

13. Is it necessary for a child to be able to read and write by grade 1?
Optional. The ability to put words together from syllables is not yet the ability to read. Your children will be taught to read and write in the first grade.

14. What is the length of the school year for first-graders of the four-year elementary school?
Duration of the school year for first-graders – no more than 33 weeks, vacation time during the school year – no less than 37 days. The academic year is divided into four academic quarters of different duration, during which additional holidays are organized for first-graders in the third quarter.

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Double taxes and the inability to legalize money: what are the risks for Russians who have left the country? IT-specialists, businessmen and representatives of creative professions talk about emigration.

Sometimes people leave without fully understanding all aspects – for example, where to pay taxes and at what rate. Forbes considered several cases of Russians who moved to other countries, studied the intricacies of tax tourism, and also found out whether it is possible not to pay taxes at all if you are not a resident of any country, and what it threatens


Work – in Russia, life – abroad

“Everything is banal for me: I am officially employed, and the employer transfers me to a GPC agreement. I have no choice: he doesn’t want to pay more taxes, ”a Russian woman who moved to Germany in the summer, but continued to work remotely in a Russian IT company, told Forbes.

Russia considers tax residents people who stay in the country for at least 183 calendar days within 12 consecutive months, including the day of entry and exit to Russia. These months do not have to be a calendar year, explained Vladimir Kuznetsov, Vice President of the Association of Lawyers for Registration, Liquidation, Bankruptcy and Legal Representation. The employer determines the tax status of an employee every time he pays him a salary. If a person is absent from Russia for more than 183 days, he ceases to be a tax resident. For tax residents, the income tax rate is set at 13-15%, for non-residents it rises to 30%. At the same time, tax non-residents are required to pay tax only on income from sources in Russia.

The issue of the need to pay a larger amount of taxes for an employee for the company is solved simply, says Serovbe Khachatryan, General Director of Serovbe LLC, which is engaged in business support. “The place of work in the contract changes to abroad, and the company stops paying tax for the employee, while it is better to change the employment contract to a GPC contract — this is how the Ministry of Labor recommends. Further, the responsibility for paying taxes falls on the employee in the country of residence, ”he says. GPC is a one-time service contract, and an employment contract is provided for hiring, Khachatryan explained. “If an employee leaves, he, in fact, provides services to the company, and does not go to work, while the company does not pay insurance premiums for him under this agreement, which is more correct given that the employee does not live in Russia” , — added Khachatryan, noting that the type of agreement does not affect the personal income tax rate.

The Ministry of Labor indeed several times recommended transferring employees working from abroad to a GPC agreement. This, in particular, was mentioned in responses to requests with relevant questions, for example, in 2015 and 2017. In both cases, the agency indicated that the employer cannot provide safe working conditions for remote employees working outside of Russia. “The Russian tax authorities do not want to lose residents, they do not want their taxes to flow somewhere, therefore, in practice, no one is declared a tax non-resident of Russia unilaterally. But they have such a right. Of course, there are some risks associated with this,” says Mikhail Mizhinsky, founder of Relocode.

At the end of July, the Finance Ministry proposed to oblige Russians who continue to work for domestic companies from abroad to pay taxes in Russia. Now the income of Russians working outside the country for more than 183 days a year is considered income from a foreign source. This is stated in the Tax Code (Article 208, Part 3, Clause 6) and in the tax letter, which, however, specifies that the contract must provide that the employee’s workplace is located in another country. In such a situation, the employee does not have to file a declaration and is not required to pay 30% personal income tax for the time he works outside of Russia: income tax is paid in the host country. Now the Ministry of Finance proposes to classify such income as income from sources in Russia. Consequently, employees will have to pay 30% personal income tax from their salary in Russia. The Ministry of Finance claims that these amendments do not make significant changes to the current tax conditions, but only clarify the procedure for taxing remote work outside of Russia.

“The agency explains this initiative as the need to combat the practice of unscrupulous tax optimization carried out by employers. There was a practice of hiring employees who are outside of Russia and are not tax residents, in order not to pay 13% of personal income tax on them, ”Kuznetsov explained. According to him, despite the fact that the document has not yet been adopted as a law, this point should be taken into account by both employers and employees. The lawyer found it difficult to assess whether the transfer to GPC in such a situation could be considered unfair practice. “There are risks of re-qualification of GPC contracts into labor contracts. But if a person works on a civil contract as a self-employed person, he will pay 6% regardless of residency,” Kuznetsov added.

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Yulia Karaseva, founder and CEO of Inbalansy, says that she is used to constantly monitoring changes in tax legislation, because since 2018 she has been living in two countries – Russia and Indonesia. “In such a situation, you need to be very careful and accurate, and also constantly monitor the legislation. Since you live in two countries, and someone, maybe in more countries, work is added. I try not to spend more than 183 days in Bali so as not to lose my Russian tax residency,” she said.

Karaseva explained that she did not consider the opportunity to become a tax resident of Indonesia attractive. “The level of unpredictability in the field of financial and tax legislation is much higher there than in Russia. It can turn into surprises for which you are not ready, ”she clarified. Indonesia is focused more on tourism than on attracting workers or those who start their own business, says the entrepreneur. “They are looking at visas for digital nomads now, but it will take a long time to polish. I definitely do not want to be the one who checks this system on myself. Everything is changing very quickly here. And a separate difficulty is linguistic. Even with visas, there were problems because of this, and with tax issues, I’m afraid there can be fatal mistakes.

Non-resident’s mistake

At the end of the summer, the social network was blown up by the story of Russian woman Yulia, who said on Twitter that, having an Estonian residence permit, she receives money from an American company for her own IP in Georgia in order to pay taxes at a rate of 1% instead of 60%, which is due pay for this type of activity in Estonia. As a result, the ex-president of Estonia came to the discussion thread under this post, who told her that she was breaking the law.

“Judging by the posts, the girl works in the field of IT and does not delve into the intricacies of tax legislation,” said Andrei Misarov, chairman of the Advokat Moscow Bar Association. Provided that Yulia is a Russian citizen who lives in Estonia and receives income from a US resident to an account in Georgia, where she also pays taxes, the lawyer highlighted several points:

• Yulia is obliged to pay personal income tax in Russia at a rate of 13-15% if she remained a tax resident of the country – she is obliged to pay tax on income received from sources both in Russia and abroad, independently declare her income and pay personal income tax . If she ceased to be a Russian tax resident, then she is not required to pay 30% of this income in Russia.

• In Georgia, a Russian woman will be required to pay tax as a foreign individual entrepreneur, regardless of taxation in Russia, since the double taxation agreement between Russia and Georgia does not apply.

• Crediting funds from a non-resident to an unauthorized bank (a bank without a Central Bank license for currency transactions) under Russian law is a currency transaction and is not included in the list of permissible cases of crediting money to residents’ accounts in banks outside Russia. If the operation was carried out before March 10 of this year, Yulia committed an administrative offense under part 1 of article 15.25 of the Code of Administrative Offenses of the Russian Federation.

From what Yulia said, it appears that she does not work for an American company, since she announced her IP status in Georgia, Misarov noted. Consequently, she has concluded a civil law contract with the customer, whom she calls the employer. This means that the payments that she receives under an agreement with the customer are not subject to the permission introduced on March 10.

“Thus, a girl from Estonia, being a citizen of Russia, receives funds in the form of payments under a civil law contract to her foreign account from a US resident, bypassing an account with an authorized bank in Russia, which is a violation of paragraph 9 of Part 1 of Art. .1 Federal Law “On currency regulation and currency control,” Misarov explained, adding that she faces a fine. However, she will be brought to administrative responsibility only if information about these operations falls into the field of view of the Russian tax authorities. “A girl will definitely not be able to legalize her money in Russia,” Misarov concluded.

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Georgia will have to take a very tough stance and make sure that tax residents spend 183 days in the country within 12 months, Mizhinsky predicts. “How tightly this can be controlled, given that this is a visa-free country for many, and how technically it is possible to administer it is a question. But according to my feelings and according to the rhetoric that we see from Georgia in relation to the Russians, they should clearly be interested in controlling this as tightly as possible. If they do not do this themselves, then at some point other countries will run into them. But it seems to me that Georgia definitely does not want to become some kind of laundering point where people want to be registered in order not to pay taxes, but they won’t live there, ”says Mizhinsky.

Country without taxes?

There is no unequivocal answer to the question which country is more profitable in terms of tax residency, says Teymur Agayev, partner at Astey law firm. “For example, there are jurisdictions, such as Monaco and the UAE, where residents do not pay personal income tax,” he said.

Deputy Head of the Private Office of Sheikh Saker Bin Mohammed Al Qasimi (Emirate of Sharjah) Yana Leonova moved to the UAE in 2018. “My husband and I moved here for a number of reasons, one of them is the lack of taxes for my husband: he is Danish, a lawyer, and in Denmark his taxes were 52%, sometimes even higher. Here, it is not required to submit a declaration of income, there is no tax on personal income and dividends, just as there is no tax on capital gains – and it is not planned in the near future, ”she said.

People who spend 183 days legally in the UAE become residents without tax obligations, said Artem Paleev, founder and managing partner of Korpus Prava. “A huge number of Russian top managers, when they received bonuses or exercised their options, left and continue to leave for Dubai, live there and safely do not fill out their 3-personal income tax and do not pay any taxes,” he said.

Now Dubai has become tougher to ensure that those wishing to become its residents live there for the prescribed 183 days, Mizhinsky stressed. According to him, control was tightened a long time ago in order to combat tax evasion. “At one time, people came to Dubai to become a tax resident there, and then they left and lived in another country where they did not pay taxes. It has taken on sinister proportions. The Americans ran into Dubai and promised to disconnect them from the financial system, if they do not obey, they immediately introduced control, ”said Mizhinsky. A residence permit in the UAE can be obtained by investors, entrepreneurs, scientists, specialists, freelancers and other categories of foreigners.

The Financial Action Task Force (FATF) placed the UAE on a gray list of jurisdictions subject to increased scrutiny in March. Countries on this list may face various problems: serious damage to their reputation, changes in international rankings, difficulties in obtaining international funding. The UAE, in turn, has named the fight against money laundering and other financial crimes as a priority.

In most cases, when choosing a jurisdiction and tax regime, it is important to look at the source of income, Agayev said. “If we are talking about income from securities, then in most countries such income (for example, interest) is taxed at the place of residence. If we are talking about dividends, then they can be taxed both at the place of residence and at the location of the company whose shares give the right to these dividends – this is what happens in the UAE and Monaco, ”the lawyer clarified, explaining that in this case dividends will be taxed in the UAE and Monaco, and whether they will also be taxed in another country depends on the agreements between the states.

Dubai, in his opinion, is also interesting, for example, for athletes who practice individual sports and are not tied to training facilities, in particular, tennis players. “They choose Dubai or Monaco, while receiving income from participation in foreign tournaments, which is not subject to taxation,” the lawyer explained.

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Digital nomads

The concept of digital nomadism, the essence of which is that a person working with digital technologies and leading a mobile lifestyle is constantly moving between jurisdictions, has now become quite common, Kuznetsov noted. At the same time, he pointed out that Russian tax legislation is not very well adapted to current realities, since it was created at a time when this phenomenon was not yet widespread. “Many digital nomads choose convenient jurisdictions to carry out their activities, based on Internet quality requirements, housing costs, climate and other factors. The most popular now are such states as Thailand, Bali, Portugal, Singapore, Panama,” the lawyer said.

Mizhinsky notes that with the increase in teleworkers, destinations such as Portugal, which attracts expats from all over the world, have become more popular. “Greece, Estonia, Malta, Cyprus tried to make the same story – more than 40 countries announced the launch of digital nomad visas. At the same time, they are basically all given tax breaks for a few years. The Netherlands gives a tax rebate for expats who come to work for hire with big salaries. They will spend money on the territory of the country, and in general these are valuable personnel,” he said. Mizhinsky added that 35 million people in the world call themselves digital nomads, and their average salary exceeds $100,000 a year. Thus, large capitals are moved, the expert explained.

“There is no perfect country, each has its own shortcomings. For example, Croatia is a great digital nomad visa, but the country is not in the Schengen area. Hungary is a great country with a program for digital nomads, but they only made it for a year, in fact, without the possibility of renewal. And in many countries this visa does not lead to a residence permit. They say that if you want to get a permanent residence permit, then start paying taxes here in full, like all the citizens who live here. Then we will build a long-term relationship with you. The digital nomad visa implies that you have come for a year, maximum two. And then you will leave for some next country,” says Mizhinsky.

“I decided to get digital-nomad status because it’s a good opportunity to travel and get to know another country: you can stay in the country longer than it should be, and longer than a tourist. These are really great visas for those who want to work from where they feel comfortable, and not from where their company is located,” Natalia, editor of a company in the automotive industry, told Forbes. She applied for a Croatian nomad visa on July 24 in Moscow, and three weeks later, having received a tourist visa, she arrived in Split to await a decision from the country’s authorities. The official deadline for consideration of documents is 60 days.

Natalia plans to continue working for a Russian employer with whom she officially cooperates: she receives a white salary and pays all deductions. “I warned my immediate supervisor that I wanted to work from Croatia and she confirmed that it was possible. We agreed that we would go to the accounting and personnel department to draw up documents after I receive visa approval, ”she said. Natalia plans to warn the accounting department about the need to deduct 30% from her salary due to the loss of tax resident status. “I understand that no matter how the contract is drawn up, I still have to pay 30% of both the salary and the property that remains in Moscow. But this is my conscious choice,” added Natalia.

She emphasized that she did not choose the status of digital-nomad in order to avoid taxes or save money. “The question of whether to inform the company and Russian regulators was not raised. Because if I don’t, the company that pays taxes for me will face tax claims in 12 months. This is dishonest and indecent. Plus, I still have real estate in Russia. And whatever my attitude to what the state spends taxes on, I cannot not comply with the law. For me, these are double standards – to accuse some people of non-compliance with the laws and not to comply with them myself, ”says Natalia.

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Tax tourism: myths and reality

There are countries where the income tax rate is lower than in Russia, and there are also 50% discounts (as in the case of payment of fines for speeding in Russia) if the tax is paid immediately after receiving income, and not next year, when the declaration is submitted, Paleev said. He cited Bulgaria as an example, where the basic personal income tax rate is 10% and there is a 50% discount.

In addition, there are countries that establish special tax regimes and categories of taxpayers who are not taxed at all on most income (usually received from sources outside this country), Paleev added. “A typical example is Cyprus, which a few years ago launched a non-domicile tax regime, under which a new Cypriot taxpayer is exempt from taxes on almost all income, with the exception of local salaries, for 14 years after he began to apply this tax regime. mode. In addition, this regime is available to people who have arrived in Cyprus and live there 60 days a year, but only on condition that they do not conflict with the 183-day condition. That is, there should not be another country where they live 183 days a year, ”added the lawyer.

He stressed that in order to receive tax benefits, you must legally stay in the country – as a rule, it means either getting a job or obtaining a residence permit in connection with the purchase of real estate. In addition, the residence permit of Cyprus allows you to get a program for digital nomads. “As a rule, the motivation for countries is always the same – support for the local economy. Wealthy people who come to them provide these countries with a guaranteed income in the form of taxes from their local salary, contributions to the pension fund, among other things, they rent real estate, eat, and receive medical treatment. This is always not a marginal story, but an economically explainable one, ”Paleev explained.

It must be remembered that in different countries the days of stay for the purposes of tax residence are considered differently, reminds Paleev: in China, for example, the day of arrival and the day of departure are not considered days of stay in the country, but in Russia they are. In some European countries, the day of departure is a day outside the country, and the day of arrival is a day in the country, the lawyer added. He said that Korpus Prava developed the Tax resident application, which counts days according to the rules of all jurisdictions.

The approach in which a person moves between different countries is sometimes referred to as “tax tourism”. But Paleev believes that in fact tax tourism is a myth. “This is not tourism. You need a legal physical presence everywhere. You can stay in Cyprus 60 days a year, but please get a work permit. And most importantly, you cannot use the benefits of several countries at once. You choose some jurisdiction along with its benefits and costs,” the lawyer explained.

Is it possible not to pay anywhere?

It is theoretically possible not to be a tax resident in any country, but it is difficult to implement, experts say. This is possible if you “do not fall under the radar” or move between those jurisdictions in which there are no income tax obligations, such as Dubai, and divide the remaining time among other countries, a source in legal circles told Forbes.

“We had one client who lived most of the time on a yacht that was most often in neutral waters. But that was in the mid to late 2000s. There was privatization, and then the newly minted owners of enterprises began to face invaders, raiders. This man is one of those who survived those wars. He lost all his assets and property, and he actually had to flee Russia,” the lawyer added.

In his opinion, at that time such a model worked only because there was no interaction between the tax authorities of different countries at the global level. “A few years ago we launched an information exchange system. Now it hardly works with regard to Russia, but until recently it worked remarkably,” the lawyer said.

Mizhinsky also agrees that this is now impossible. “If you change country five times a year so that you don’t have to be a tax resident anywhere, you get income that is not taxed anywhere, and you can’t legally spend a penny of this money. Because you can’t explain where you paid taxes on that money to buy something big legally. And it turns out that you yourself are interested in becoming a tax resident at least somewhere, if you want to legally dispose of this money, ”he explained.

A situation in which a person has not filed a tax return anywhere will lead to a complete halt in any transactions at the bank level, says Mizhinsky. “The man brought money to the bank, and there is no tax return, which says that he declared it. This is the first sign that this is some gray illegal money. In this case, no one will bring him to justice, because he did not violate anything – he was not a tax resident anywhere. But this conditional million, from which he did not pay taxes, a person simply cannot use. It will be with him, most likely, in cash, because not a single bank will accept it, ”the expert explained.

“How taxation works – you spent something and got exposed. Bought a house or a car — lit up. And they say to you: you bought a house for a million, but where did you get it from? Earned good. Did you pay taxes on the million? Paid – well done, did not pay – there will be a serious conversation, ”he says. In his opinion, now not being a tax resident anywhere is a bad idea: there are no pluses, but there are serious minuses. “A person drives himself into a situation where he cannot use money without laundering it. And if he launders money, he falls under criminal liability, ”says Mizhinsky.

In such a situation, for example, were the owners of crypto-states, he added. “There is no way they can turn this money into fiat, except as a result of a backdoor deal with dubious individuals. So far, this scheme seems to be working: you have a lot of crypto, you came to Dubai, bought an apartment, then after some time sold the apartment, there are no taxes for individuals, the money has a white origin. Such a scheme is probably possible and still legal. But they are struggling with this, and I think it will not last long, ”said Mizhinsky.

Reuters wrote back in March that Russians are using Dubai to withdraw money from the country through cryptocurrency. According to the agency, Russians in the UAE either exchanged cryptocurrency for dollars or bought real estate with it. Leonova said that in August a statement was issued saying that the UAE authorities would carefully monitor that there was no money laundering through the purchase of real estate for cryptocurrency. The announcement of this on the Ministry of Foreign Affairs website referenced by Coindesk is currently unavailable. “Before that, yes, the last two years it was very large-scale. In general, in Dubai and Abu Dhabi there is a license that allows companies to officially work with cryptocurrencies – change cash for crypto, and vice versa. In March, they created the VARA body, which will deal with digital assets, but so far there is no regulation, all this operates in a gray area. So far, the exchange of crypts for cash is carried out without confirming the sources of the origin of the money, ”she says.

Agayev noted that each jurisdiction has its own criteria for tax residency. According to him, you can constantly move from France to Russia or Dubai or somewhere else, but if the French tax administration considers that out of the 15 countries in which an individual lived during the year, France held a dominant position, it will consider it its tax resident. The French tax authority makes a decision based on its data and does not prove anything, the expert explained. “In general, the French tax authorities will by default apply the residence criterion to determine the tax status of an individual. That is, if it turns out that France is the main place of residence of a person, which will be indicated by the address of residence, bank accounts, children attending a French school, and so on, be sure that you will be recognized as a French tax resident, and the burden of proving the opposite will be lie on you,” Agayev warned.

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Hypothetically, one can imagine that a person is not a tax resident anywhere, but this is hardly possible in the case of people who are engaged in business, Paleev believes. He explained that the 183-day rule is the main, but not the only one, by which tax residency is determined. There are exceptions to it, which are established by the tax laws of individual countries. “Let’s imagine a person who does not spend 183 days anywhere. It turns out that this basic rule does not apply to him. Then there is another – the center of vital interests, according to which tax residency is determined in the country where a person has, for example, a family, a house, a job – something that connects his life with this place. Hypothetically, one can imagine that there are several such places. And then there is a conflict between jurisdictions, which is regulated by the rules of double taxation agreements. If these agreements do not exist, a person can be recognized as a tax resident in all these countries, ”the lawyer argues.

Criteria such as the center of economic interests and the center of vital interests are often used to determine tax residency, confirms Mizhinsky. That is, the status is assigned based on where a person receives the main income and where his family lives. “For example, France is interested in where you have lived more days: if you have lived in it for 50 days, and in all other countries for 40 days, then it will consider you a French tax resident. If you have not lived in France for a single day at all, but your wife and children go to school here, then the French can recognize you as a tax resident on the basis of the center of vital interests, ”he said.

Paleev also mentioned the United States, which considers all citizens and green card holders to be its taxpayers. “They don’t care if you spend 183 days in the country or not – be kind, pay taxes in America. If you still have to pay taxes somewhere else, because you spend 183 days a year there, great, pay there too. If there is an agreement between countries to avoid double taxation, then everything will be counted,” the lawyer said, adding that tax legislation is always national, not international, and each country levies taxes from its taxpayers according to its own rules.

Living in several countries makes sense only if professional or life circumstances require it, or it brings significant tax savings, since such a scenario would require very large expenses for a team of specialists, experts say. Mizhinsky said that he works with four tax consultants: one of them advises on taxes in England, because he does business there, the second – on the same in Hong Kong, the third advises on Russian realities, since he also has income in Russia, and the fourth – in French. “And many will face this: they will need at least two tax consultants or good accountants. Even three – there are still agreements on the avoidance of double taxation, which are usually not understood by those who deal only with French or only Russian law. If I were a freelance programmer, everything would be easier. But our business is more complex, and we work with clients from more than 10 countries, so for our business this is the minimum necessary scheme,” Mizhinsky explained.

With such a lifestyle, it is important to pay taxes correctly and on time and comply with Russian currency legislation, Misarov stressed. He explained that the concept of currency residency is not related to tax, and non-compliance with currency legislation has serious consequences. It is necessary to comply with the requirements for opening, closing, changing accounts, reporting requirements, and also take into account the requirements of the law on combating money laundering, the lawyer noted. “In particular, for all transactions it is necessary to have documents confirming the provision of services, excluding their qualification as proceeds of crime, their legalization (laundering),” Misarov emphasized.

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Whom to pay if you are a blogger?

The Internet always carries uncertainty because of its global nature, says Agaev. He recalled that the problem of determining the place of taxation of large Internet companies – Google, Amazon, Meta (recognized as extremist in Russia and banned), Apple, sometimes Microsoft – and in European countries remains. In particular, in France, lawsuits were organized against them, because local tax authorities believe that these companies are active in the country, but at the same time they are registered in jurisdictions that allow them to minimize the tax burden.

French tax authorities, the expert explained, believe that a company is active in the country if it appeals to a French audience. “By analogy, the same can be applied to bloggers. For example, if a blogger is physically located in France, Italy or Spain, but addresses a Russian-speaking audience, then he probably does more business in Russia. To avoid uncertainty, the blogger should also decide in what form to conduct his activities: perhaps it will be the status of a self-employed person, or perhaps the possibility of opening a legal entity in any jurisdiction should be considered, ”Agaev recommended.

Mizhinsky also says that there is still no clear answer to this question about taxation of bloggers. “Different countries are arguing about this and cannot agree in any way. It all depends on where the blogger physically lives. If he constantly moves between five countries during the year and none of them is France, then he is not a tax resident anywhere and finds himself in the situation of a person who does not pay taxes anywhere on his money – he has money, but he cannot spend it .