Nasha firma zanimayetsya brokerskimi uslugami v oblasti perestraxovaniya. Zaklyuchayem dogovora perestraxovaniya s inostrannimi perestraxovshchikami nerezidentami RUz. Mestom okazaniya uslug perestraxovshchikami ne yavlyayetsya territoriya RUz, t.k. perestraxovochnoye pokritiye predostavlyayetsya inostrannimi perestraxovshchikami. No mestom realizatsii uslug po perestraxovaniyu yavlyayetsya Uzbekistan t.k. pri nastuplenii straxovogo sluchaya, vozmeshcheniye perestraxovshchikami budet viplacheno mestnim straxovshchikam. Soglasno st. 155 N.K. k doxodam nerezidentov, oblagayemix u istochnika viplati, otnosyatsya straxoviye i perestraxovochniye premii (p.7). Odnako v etoy je statye skazano, chto uslugi, okazivayemiye vne territorii Uzbekistana ne yavlyayetsya doxodom oblagayemim nalogom u istochnika viplati. K voprosu nas podtolknula statya v NTV № 32 ot 07.08.18 – «Import uslug: kakiye nalogi platit». NDS s importa uslug mi ne uderjivayem, t.k. uslugi po straxovaniyu osvobojdeni ot NDS (st.210 N.K.)