Home  Journals  International Accounting  5(137) - 2010 May

Actual problems of conjoint groups taxation in Russia and abroad

Available online: 19 May 2010

Subject Heading: Taxation

JEL Classification: 

In the article there is performed the comparative regulation analysis of conjoint tax-payers in different countries with the regulations of Federal law project. By the author there was considered the «tax consolidation» concept, also there were analyzed the prospects of under parliament discussion proposed law «About consolidated tax-payers» and its regulations practice implementation

Keywords: tax, taxation, tax-payer, company, corporation, profit, loss, analysis, mechanism, investments

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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