Consolidated Groups of Taxpayers: A New Concept in Russian Tax Law

Journal
Variychuk, E.
Russia
Bulletin for International Taxation 2012 (Volume 66), No. 2
PriceUSD 45

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.