Foreign Experience of Special Rules According to the Corporate Income Tax for Consolidated Group of Taxpayers

Tatiana Malinina

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: 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.

Keywords: corporate; income; tax (search for similar items in EconPapers)
Pages: 95 pages
Date: 2013-05
New Economics Papers: this item is included in nep-acc, nep-cis and nep-pbe
References: Add references at CitEc
Citations:

Downloads: (external link)
https://repec.ranepa.ru/rnp/wpaper/22.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:22

Access Statistics for this paper

More papers in Working Papers from Russian Presidential Academy of National Economy and Public Administration Contact information at EDIRC.
Bibliographic data for series maintained by RANEPA maintainer ().