Abridgement of Out-sourcing in Metallurgy

Authors

  • Olga Aleksandrovna Gorbunova ОАО «Южуралэлектромонтаж» , JSC “Yuzhuralelmontazh” Автор

Keywords:

outsourcing, non-profile business process, service contract, outsourcing contract, tax risks

Abstract

Outsourcing is widely applied in many branches of national economy in Russia. Meanwhile there are strong abridgements of branch-wise and legislative kinds. In iron and steel industry a subject of labor is molten/hot metal that do not allow using out-sourcing for key industrial functions. However, there are large-scale facilities for handover of non-profile business-processes to third-party firms. Nevertheless, Civil and Tax codes of Law tie up appliance of out-sourcing. In Russian legislation there is no regulation for relationship between a customer and an out-sourcer. So rendering is settled by these rules of Civil law with which the fact sense of such relationship is corresponds. In practice, rendering or fulfilment of works on outsourcing is executed as a contract of rendering or as a contract of hiring work.

Published

2014-12-15

Issue

Section

Articles