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Foreign Experience of Special Rules According to the Corporate Income Tax for Consolidated Group of Taxpayers

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  • Tatiana Malinina

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

The paper deals with the general provisions for the purposes of consolidation income taxation of corporations and foreign experience of organizing consolidated income taxation of groups of companies. Emphasis paid to the problem of the distribution of consolidated tax base between individual members of the group.

Suggested Citation

  • Tatiana Malinina, 2013. "Foreign Experience of Special Rules According to the Corporate Income Tax for Consolidated Group of Taxpayers," Working Papers 22, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:22
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    Keywords

    corporate income tax;

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