ИННОВАЦИИ В КОНСОЛИДИРОВАННОМ НАЛОГООБЛОЖЕНИИ: ОБЗОР МЕЖДУНАРОДНОЙ ПРАКТИКИ СОЗДАНИЯ СПЕЦИАЛЬНЫХ РЕЖИМОВ ДЛЯ ХОЛДИНГОВ

In 2012, the new regime for consolidated group of taxpayers was introduced, the principles of which are innovative for the Russian taxation. Due to the novelty of the regime for Russian taxpayers it would be interesting to know the history and the principles of similar regimes in other countries. In this article, we consider the experience and the principles of the consolidated tax regimes in foreign countries, and the latest global trends in the development of legislation on this subject.