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THE MAIN FEATURES OF ADMINISTRATION OF THE CONSOLIDATED GROUP OF TAXPAYERS FOR INCOME TAX

Since January 1, 2012 came into forceamendments to the Tax Code of the Russian Federation related to the possibleconsolidation of interdependent taxpayersto pay income tax.The consolidated group of taxpayers hasbecome a new tool in the Russian economy, which requires a special approach to tax admini...

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Hovedforfatter: Kseniya A. Khanafina
Format: Artigo
Sprog:Russo
Udgivet: Plekhanov Russian University of Economics 2016-08-01
Serier:Статистика и экономика
Fag:
консолидированная группа налогоплательщиков
ответс твенный участник
налоговая база
участник группы
consolidated group of taxpay ers
the responsible party
the tax base
a member of the group
Online adgang:https://statecon.rea.ru/jour/article/view/995
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