'On Reasonability of Restrictions on Changes in the Composition of the Consolidated Group of Taxpayers' Taxes and Taxation nbpublish.com
Eng During last 365 days Approved articles: 1899,   Articles in work: 357 Declined articles: 434 

Zolotareva A.B. On Reasonability of Restrictions on Changes in the Composition of the Consolidated Group of Taxpayers

Published in journal "Taxes and Taxation", 2016-12 in rubric "Tax administration", pages 972-978.

Resume: The subject of the research is the conditions of creation and functioning of the consolidated taxpayer groups (CTG) established by Russian legislation. Despite the fact that these terms were initially much stricter than in developed countries, the current political trend does not ease but tighten these conditions. In particular, in 2015 amendments to the Tax Code raised the minimum lifetime of CTGs and imposed restrictions on the frequency of changes in the composition of CTG participants. The research is based on traditional methods of legal science including logical and comparative legal analysis. The author comes to the conclusion that the statutory restrictions on the frequency of changes in the composition of the CTG and on the minimum lifetime of the CTG are very hard in theory but practically are completely ineffective. The author of the article proposes alternative ways to prevent abuses through changes in the composition of the CTGs.

Keywords: changes of CTG composition, terms of CTG foundation, consolidated tax base, Russian tax code, composition of CTG, tax consolidation, CTG, tax administration, consolidated taxpayer group, tax optimization

DOI: 10.7256/1812-8688.2016.12.20562

This article can be downloaded freely in PDF format for reading. Download article

Babenko D.A. Razvitie nalogooblozheniya konsolidirovannykh grupp nalogoplatel'shchikov v Rossii (na primere kompaniy toplivno-energeticheskogo kompleksa): Diss. na soisk. uch. st. kand. ek. nauk. M., 2014. S. 87.
Postanovlenie Pravitel'stva RF ot 22.11.2004 N 670 "O raspredelenii dotatsiy na vyravnivanie byudzhetnoy obespechennosti sub'ektov Rossiyskoy Federatsii" // SPS Konsul'tantPlyus.
Common Consolidated Corporate Tax Base (CCCTB) URL: http://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-base-ccctb_en (data obrashcheniya: 15.09.2016).
PWC Worldwide Tax Summaries Corporate Taxes 2016/17. PricewaterhouseCoopers, 2016. URL: http:///www.pwc.com/taxsummaries/ebook (data obrashcheniya 15.09.2016). 2364 p.
Penttilä S. Tax Aspects of Groups of Companies-Finnish Experiences // Scandinavian Studies in Law, Stockholm Institute for Scandinavian Law. 2003. Vol.44. P. 290.
Masui Yoshihiro. International Fiscal Association 2004 Vienna Congress, General Report: Group Taxation (January 10, 2004). Cahier de droit fiscal international, Volume 89b, pp. 21-67, 2004. URL: http://ssrn.com/abstract=2056735 (data obrashcheniya 15.09.2016).
Sasseville J. Theory recognition of groups of companies. // Maisto G. International and EC Tax Aspects of Groups of Companies, EC and International Tax Law Series. Amsterdam: IBFD, 2008. P. 130.
Federal'nyy zakon ot 28.11.2015 N 325-FZ "O vnesenii izmeneniy v chast' pervuyu i stat'i 342.4 i 342.5 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii" // SPS Konsul'tantPlyus.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2016 god i planovyy period 2017 i 2018 godov // SPS Konsul'tantPlyus
Pis'mo Ministerstva finansov RF ot 1 sentyabrya 2016 g. N 03-03-06/2/51180

Correct link to this article:
just copy this link to clipboard