Optimization Criteria for Entry into the Consolidated Group of Taxpayers in Order to Create an Effective Tax Mechanism and Improve the Social, Economic Development of Regions in the Russian Federation-Reference-Cited by-同舟云学术

Optimization Criteria for Entry into the Consolidated Group of Taxpayers in Order to Create an Effective Tax Mechanism and Improve the Social, Economic Development of Regions in the Russian Federation

Published:2015-01 Issue: Volume:166 Page:30-35
ISSN:1877-0428
Container-title:Procedia - Social and Behavioral Sciences
language:en
Short-container-title:Procedia - Social and Behavioral Sciences

Author:

Aktaev N.E.,Bannova K.A.,Balandina A.S.,Dolgih I.N.,Pokrovskaia N.V.,Rumina U.A.,Zhdanova A.B.,Akhmadeev K.N.

Publisher

Elsevier BV

Subject

General Medicine

Reference21 articles.

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2. Stolarek, T. (2007). Leaving a Consolidated Group – Separation Without Tears. Journal of Tax Specialist, 11(2), 89-110.

3. Stolarek, T. (2012). The Tax Treatment of Consolidated Groups: Managing Tax Change. In Chris Evans and Richard Krever (Eds.), Australian Business Tax Reform in Retrospective and Prospect (pp.204-281).

4. Ting, A. (2014). iTax - Apple's International Tax Structure and the Double Non-Taxation Issue. Journal of British Tax Review, 1, 40-71.

5. Ho, D., Ting, A. (2014). Hong Kong's Corporate Group Structure: A Call for a Tax Consolidation Regime. International Tax Journal, 40(3), 49-59.

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1. Criteria to evaluate effectiveness of creating consolidated group of taxpayers;SHS Web of Conferences;2016

2. Evaluation criteria for consolidated groups of taxpayers;SHS Web of Conferences;2016