Encyclopedia

Consolidated tax base


Consolidated tax base - is determined as the sum of all tax bases of members of the consolidated group, taking into account the special provisions established by this article (ceased to be in force from May 1, 2019)1.

  1. Tax Code of the Russian Federation, ed. as of January 1, 2019, Article 278-1, paragraph 1, ceased to be in force from May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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