Consolidated taxpayer group
Consolidated taxpayer group — a voluntary association of taxpayers of the corporate profit tax based on an agreement for the formation of a consolidated taxpayer group in accordance with the procedures and conditions provided by this Code, aimed at calculating and paying the corporate profit tax taking into account the combined financial result of the business activities of the aforementioned taxpayers (ceased to be effective as of 2019-05-01)1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, Article 25-1, paragraph 1, ceased to be effective as of 2019-05-01 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩