Организация налоговго менеджмента в корпорациях США
Abstract
В статье раскрывается сущность налогового планирования как функционального элемента налогового менеджмента с позиций американских ученых. Исследованы направления оптимизации налоговой составляющей затрат, учитывающих особенности действующего законодательства США. Выявлены правила управления налоговыми платежами, следование которым позволяет достичь максимально высокого результата. In the article author look at the essence of tax planning from the side of functional element of tax management from the point of view American scientists. Directions of optimization of the expenses tax component considering features of the USA legislation are investigated. Rules of the management by tax payments are revealed, following which allows to reach a maxima positive result.References
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