Tcserenov, B. V. On some Conditions of the Proposed Law about a Consolidation Group of Taxpayers

Abstract: The author of the article gave a critical overview of the draft federal law “On changes in the first and the second part of the Tax Code of the Russian Federation in connection with formation of a consolidation group of taxpayers”. According to the proposed law, “consolidation group of taxpayers” is a voluntary association of taxpayers consolidating organization profits tax on contract basis and according to the order and conditions prescribed by the Tax Code. The changes are supposed to come in force in 2009-2010. Thereat, introduction of the institute of consolidation of taxpayers correlate with acceptance of amendments regulating transfer pricing with tax purposes.