Legal Regulation of Intergroup Business Transactions Taxation in the Russian Federation

Student: Akopova Elizaveta

Supervisor: Elena Ryabova

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2020

This paper examines the issue of legal regulation of taxation of business transactions within a group of companies in the territory of the Russian Federation, in addition, an analogy is drawn with foreign practices and ways of regulating similar relations. In this work, we also consider the question of the correlation of the norms of Russian law in terms of resolving issues caused by the need to define the concept of economic relations, for the purpose of further emergence of tax relations.

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