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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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Statistika i Èkonomika |
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| Online Access: | https://statecon.rea.ru/jour/article/view/995 |