Tax consolidation: the pros and cons of establishment and operation in the conditions of Russian reality
Автор: Kirsanova V.V.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Творчество молодых ученых
Статья в выпуске: 5 (101), 2016 года.
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. The article highlights the current issues of the functioning of the consolidated group, such as aspects of the creation, regulation and accounting in the group companies. Author analyzed two variants of the accounting with regard to the calculation and accrual of income tax members of a consolidated group of taxpayers. The article contains a visual scheme of calculation ofprofit tax among the group members.
Consolidated group of taxpayers, tax consolidation, tax base, income tax
Короткий адрес: https://sciup.org/14875715
IDR: 14875715