Foreign Experience of Special Rules According to the Corporate Income Tax for Consolidated Group of Taxpayers
AbstractThe paper deals with the general provisions for the purposes of consolidation income taxation of corporations and foreign experience of organizing consolidated income taxation of groups of companies. Emphasis paid to the problem of the distribution of consolidated tax base between individual members of the group.
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Bibliographic InfoPaper provided by Russian Presidential Academy of National Economy and Public Administration in its series Working Papers with number 22.
Length: 95 pages
Date of creation: May 2013
Date of revision:
corporate income tax;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-10-02 (Accounting & Auditing)
- NEP-ALL-2013-10-02 (All new papers)
- NEP-CIS-2013-10-02 (Confederation of Independent States)
- NEP-PBE-2013-10-02 (Public Economics)
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