Crushing of business: actual questions of law enforcement practice

The article discusses the signs that, in the opinion of the Federal Tax Service, testify to the consistency of the actions of the participants in a business fragmentation scheme. Cases from judicial practice, when taxpayers managed to defend the position on the legality of the separation of business, are analyzed. The author comes to the conclusion that in the near future, the rules fixing signs of bad faith crushing or, on the contrary, defining forms of legal separation of business, will not appear in tax legislation, and the legal basis for resolving disputes will continue to be clarifications of the Federal Tax Service and arbitration. practice.