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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
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)
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Oleg Kondratenko).
If references are entirely missing, you can add them using this form.