Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Background consolidated group of taxpayers
Available online: 25 January 2013 Subject Heading: Taxation JEL Classification:
In the article the main motives of introduction to the Russian legislation of the mechanism of tax consolidation are presented, historical preconditions are considered, the macroeconomic reasons are defined, and also is revealed that creation of the consolidated group of taxpayers is one of the most preferable options of protection of the largest companies of the country from new rules of control of transfer pricing. Keywords: consolidated group of taxpayers, historical background, macroeconomic conditions, transfer pricing |
ISSN 2311-9381 (Online)
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