Tax risks of centralized management of financial resources using the example of cash pooling system

Автор: Kolabskaya N.P.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 7 (11), 2017 года.

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This paper analyzes the effectiveness of using the cash pooling mechanism, the possible tax risks arising from the company, the prospects for the development of this instrument in the Russian realities, as well as jurisprudence involving the tax authority and the taxpayer that is using the specified instrument.

Сash pooling, tax risks, unjustified tax benefit, income, income tax, master account, taxation, tax accounting, material losses

Короткий адрес: https://sciup.org/140279284

IDR: 140279284

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