Yurzinova Irina Leonidovna (Finansial University under The Government of Russian Federation, dept. “Macroeconomic regulation”, associate professor)
Korotenkova Lyubov Vasil'evna (Finansial University under The Government of Russian Federation, Faculty of Taxes and Taxation, student)
Mukhina Elena Yur'evna (Finansial University under The Government of Russian Federation, Faculty of Taxes and Taxation, student)
Ulitina Anastasia Vladimirovna (Finansial University under The Government of Russian Federation, Faculty of Taxes and Taxation, student)
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This article analyzes one of the last major legal innovations in the field of taxation. The authors discuss the conditions of formation, and the advantages and disadvantages of establishing a consolidated group of taxpayers.
Keywords:consolidated tax regime, the consolidated group of taxpayers, special tax regimes, intercompany relationships, optimize profits tax.
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Citation link:
Yurzinova I. L., Korotenkova L. V., Mukhina E. Y., Ulitina A. V. Consolidated group of taxpayers: analysis of possible advantages and disadvantages // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№05-06. -С. 65-68 |
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