Abstract

Recently, Russian legislators introduced a consolidated tax group regime. This article considers the new Russian law on consolidated groups of taxpayers, which will enter into force together with the law on transfer pricing on 1 January 2012. In this regard, the author outlines the key provisions of the new law.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.