PROBLEM ASPECTS OF FORMATION OF THE LEGAL INSTITUTE OF CONSOLIDATED TAXPAYERS’ GROUPS IN RUSSIA

PROBLEM ASPECTS OF FORMATION OF THE LEGAL INSTITUTE OF CONSOLIDATED TAXPAYERS’ GROUPS IN RUSSIA

The subject. The article is devoted to the prerequisites of the emergence and essential characteristics of the institution of consolidated taxpayers’ groups in Russia and abroad, revealing of advantages and disadvantages of the legal regulation of the creation and operation of consolidated groups of...

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Bibliographic Details
Main Author: I. Glazunova
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2018-01-01
Series:Pravoprimenenie
Subjects:
consolidated taxpayers’ groups
corporate profit tax
tax system
economic integration
state budget
moratorium
transfer pricing
tax legal relations
Online Access:https://enforcement.omsu.ru/jour/article/view/122

Internet

https://enforcement.omsu.ru/jour/article/view/122

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