Analytical note on comparative law regarding the settlement operations without the registrar of settlement operations and/or software registrar of settlement operations and without software registrars of settlement operations, settlement books, and books of account for settlement operations in foreign countries
30 January 2023, 10:43
Abstract. The practice of conducting settlement operations with and without registrars of settlement operations and/or software registrars of settlement operations, settlement books, and books of account for settlement operations in some foreign countries was summarized in the analytical note; general rules of cash discipline, peculiarities of legislative requirements related to trade on the green market are revealed.
The experience of countries where the application of registrars of settlement operations and/or software registrars of settlement operations is mandatory, examples of certain mechanisms for exempting business entities from the application of registrars of settlement operations and/or software registrars of settlement operations, settlement books, and books of account for settlement operations was investigated.
Key words: registrar of settlement operations; trade; settlement book; cash register; tax fraud.
12/2022