TAXATION OF SUBJECTS OF LEASE IN RESIDENTIAL RENTAL
The paper examines specific features of taxation of subjects of lease of residential rental with regard to providing housing for staff during business trips or for representational purposes and considers management of their tax risks. When renting for representational purposes, such expenses of the tenant-organization are referred to other expenses but not to «Hospitality» expenses as the list is closed. That results in double taxation of residential rental for company's employees, the author suggests eliminating double taxation through conclusion of rental contracts with individuals - individual entrepreneurs.