| | PROBLEMS OF MODERN ECONOMICS, N 3 (47), 2013 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Evnevich M. A. Senior lecturer, Chair of Economics of Enterprises and Entrepreneurship, St. Petersburg State University, PhD (Economics) Yaburova D. V. PhD student, air of Economics of Enterprises and Entrepreneurship, St. Petersburg State University
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| The article focuses on the development of the holding legislation in Russia against the recent changes in the Tax Code. The authors discuss the anti-offshore nature of these changes and the special control of internal holding agreements | Key words: holding, taxation, consolidated group of tax-payers, mutually dependent persons, revenue tax, offshore | Pages: 197 - 202 |
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