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Tax consolidation

Index Tax consolidation

Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. [1]

9 relations: Accounting period, Australia, Compliance cost, European Court of Justice, France, HM Revenue and Customs, New Zealand, United Kingdom corporation tax, United States.

Accounting period

An accounting period, in bookkeeping, is the period with reference to which accounting books of any entity are prepared.

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Australia, officially the Commonwealth of Australia, is a sovereign country comprising the mainland of the Australian continent, the island of Tasmania and numerous smaller islands.

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Compliance cost

A compliance cost is expenditure of time or money in conforming with government requirements such as legislation or regulation.

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European Court of Justice

The European Court of Justice (ECJ), officially just the Court of Justice (Cour de Justice), is the supreme court of the European Union in matters of European Union law.

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France, officially the French Republic (République française), is a sovereign state whose territory consists of metropolitan France in Western Europe, as well as several overseas regions and territories.

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HM Revenue and Customs

Her Majesty's Revenue and Customs (HM Revenue and Customs or HMRC) is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support and the administration of other regulatory regimes including the national minimum wage.

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New Zealand

New Zealand (Aotearoa) is a sovereign island country in the southwestern Pacific Ocean.

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United Kingdom corporation tax

In the United Kingdom, corporation tax is a corporate tax levied in the United Kingdom on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK.

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United States

The United States of America (USA), commonly known as the United States (U.S.) or America, is a federal republic composed of 50 states, a federal district, five major self-governing territories, and various possessions.

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Combined Reporting, Combined reporting.


[1] https://en.wikipedia.org/wiki/Tax_consolidation

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