THE ANALYSIS OF IMPLEMENTATION OF THE CONSOLIDATED TAX SYSTEMS ABROAD
The article gives brief characteristics of consolidated tax systems applicable in foreign countries. The comparative analysis of foreign tax consolidation regimes with Russian regime applicable from 2012 is presented. Based on foreign experience it is suggested ways to overcome the reduction of prof...
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| Format: | article |
| Language: | RU |
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Publishing House of the State University of Management
2016
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| Subjects: | |
| Online Access: | https://doaj.org/article/8acd0d2aba9545e68e04e7c3b21bb4e8 |
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