THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD

The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of prof...

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Autor principal:	V. Alkaeva
Format:	Artigo
Idioma:	Inglês
Publicat:	Publishing House of the State University of Management 2016-07-01
Col·lecció:	Вестник университета
Matèries:	foreign experience foreign consolidated tax systems consolidated group of taxpayers profit tax analysis
Accés en línia:	https://vestnik.guu.ru/jour/article/view/317
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