СОЗДАНИЕ КОНСОЛИДИРОВАННОЙ ГРУППЫ НАЛОГОПЛАТЕЛЬЩИКОВ КАК ИННОВАЦИОННЫЙ ПОДХОД К УПРАВЛЕНИЮ НАЛОГОВОЙ НАГРУЗКОЙ ДЛЯ ГРУППЫ КОМПАНИЙ

In this article the author observe new concept of consolidated group of taxpayers in Russian tax legislation as innovative way of possible tax optimization. The author also presents the analysis of the new tendencies in tax law of foreign companies and application of these tendencies to the Russian companies in the future. In this article can clearly be seen the idea that the Groups of Russian companies should create an innovative approach to evaluate the effectiveness of a consolidated group of taxpayers establishment.