Issue page

Pashinina E.

A holding company as a consolidated group of taxpayers

Keywords: holding company, corporate income tax, consolidated group of taxpayers, transfer pricing, agreement on establishing a consolidated group of taxpayers, public legal contract, a mixed contract

The article describes such feature of tax legal standing of holding companies as an opportunity to consolidate its members for the purpose of corporate income tax payment. The author analyzes the concept of a consolidated group of taxpayers, designates the purpose of introduction of this institution in the Russian tax legislation and advantages of this tax regime for groups of companies. The author examines the problem of legal nature of an agreement on establishing a consolidated group of taxpayers from the point of view of the tax law and the civil law standards. According to the author of the article the agreement on establishing a consolidated group of taxpayers is a tax agreement under which organizations meeting requirements set by the legislation unite on a voluntary basis, without establishing a legal entity with the purpose of calculating and paying a corporate income tax, taking into account the participants’ combined cumulative financial result of economic activities. The author points out that the institution of a consolidated group of taxpayers makes it possible to take into account peculiarities of organizational and economic structure of holding companies, to control correctness of calculations and full payment of taxes.

References

  1. Efimova N.A. Dogovor o sozdanii konsolidirovannoi gruppy nalogoplatel’shchikov kak pravovoe sredstvo ob”edineniya yuridicheskikh lits [The agreement on the establishment of a consolidated group of taxpayers as a legal instrument for the association of legal entities]. Yustitsiya, 2016, no. 4, pp. 19–24.
  2. Dvoretskii V.R., Mezhueva T.N., Liberman K.A. et al.; Kas’yanov A.V., Chistyakova L.V., eds. Postateinyi kommentarii k Nalogovomu kodeksu Rossiiskoi Federatsii. Chast’ pervaya. 7-e izd., pererab. i dop. [A commentary to the Tax Code of the Russian Federation. Part one. 7th ed.]. Moscow, GrossMedia, ROSBUKh Publ., 2017, 1258 p.
  3. Shal’neva M.S. Konsolidirovannaya gruppa nalogoplatel’shchikov: osobennosti admini-strirovaniya po nalogu na pribyl’ [Consolidated group of taxpayers: features of administration of income tax]. Finansovyi vestnik: finansy, nalogi, strakhovanie, bukhgalterskii uchet, 2012, no. 6, pp. 3–10.
  4. Shitkina I.S. Pravovaya priroda i protsedura korporativnogo oformleniya dogovora o sozdanii konsolidirovannoi gruppy nalogoplatel’shchikov [Legal nature and procedure for corporate registration of an agreement on the creation of a consolidated group of taxpayers]. Khozyaistvo i pravo, 2012, no. 5, pp. 3–23.

About authors

Pashinina Elena
graduate student, Institute of Ecology and Subsoil Use of the Academy of Sciences of the Republic of Tatarstan, Russia, Kazan (pashaninaelena@yandex.ru; )

Article link

Pashinina E. A holding company as a consolidated group of taxpayers [Electronic resource] // Oeconomia et Jus. – 2017. – №4. P. 34-40. – URL: http://oecomia-et-jus.ru/en/single/2017/4/6/.