Home  Journals  Finance and Credit  14(350) – 2009 April

Peculiarities of VAT computation under consolidated statement conditions

Available online: 16 September 2009

Subject Heading: Tax policy

JEL Classification: 

The necessity to introduce the consolidated taxpayer institute to Russian tax legislation drew to a head long ago. The government aims to apply it only in order to resolve the issue of transfer pricing. It is obvious that vertically integrated structures should be given the opportunity to transfer funds and assets among companies of a group without having to pay not only company income tax but also VAT. The article offers author’s developed mechanism of consolidation concurrently for both above mentioned taxes taking into consideration the complexities arising at application of the existing VAT calculation method.

Keywords: tax, legislation, institute, payer, price/pricing, formation, income, company

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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