The article is devoted to recent changes in the tax regulation in Russia, concerning control of interdependent parties, including holding-like groups of companies. These innovations stimulate legal registration of holdings by introducing tax exemptions for consolidated groups of taxpayers. Also, the innovations in the Russian Tax Code are aimed at curbing offshore operations, especially as concerns the biggest groups of companies, including state corporations and corporations partly owned by the state.
Original languageEnglish
Pages (from-to)194-202
JournalЭКОНОМИКА И ПРЕДПРИНИМАТЕЛЬСТВО
Volume8
Issue number11
StatePublished - 2014

    Research areas

  • consolidated group of taxpayers, interdepended parties, transfer pricing, profit tax, tax optimization

ID: 5744386