TY - JOUR

T1 - Consolidated group of taxpayers as a first legal form of holdings in Russia

AU - Евневич, Мария Александровна

AU - Ябурова, Динара Владимировна

PY - 2014

Y1 - 2014

N2 - 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.

AB - 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.

KW - consolidated group of taxpayers

KW - interdepended parties

KW - transfer pricing

KW - profit tax

KW - tax optimization

M3 - Article

VL - 8

SP - 194

EP - 202

JO - ЭКОНОМИКА И ПРЕДПРИНИМАТЕЛЬСТВО

JF - ЭКОНОМИКА И ПРЕДПРИНИМАТЕЛЬСТВО

SN - 1999-2300

IS - 11

ER -