Foreign Experience of Special Rules According to the Corporate Income Tax for Consolidated Group of Taxpayers
The 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.
|Date of creation:||May 2013|
|Contact details of provider:|| Postal: 82, Vernadsky pr., 117571, Moscow|
Phone: +7 (499) 956 95 86
Fax: (095) 564-85-80
Web page: http://www.rane.ru/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:rnp:wpaper:22. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (RANEPA maintainer)
If references are entirely missing, you can add them using this form.