Business fragmentation: formation of criteria, building a line of defense on the part of taxpayers

Автор: Ryakhovsky Dmitry I., Popova Oksana S.

Журнал: Имущественные отношения в Российской Федерации @iovrf

Рубрика: Налоговое право

Статья в выпуске: 7 (250), 2022 года.

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The article discusses one of the most common types of tax disputes - business splitting. The relevance of the topic is due to the fact that at the legislative level there are no restrictions on the choice of a business model by a taxpayer, while law enforcement practice has developed criteria that together may indicate dishonest behavior of a taxpayer. The main criteria for recognizing the splitting of a business as illegal are analyzed. The analysis of judicial practice carried out by the authors makes it possible to systematize the grounds for protection in case of splitting and form a strategy for protection against additional charges when building a business that has a practical business purpose.

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Tax audit on business split, business split criteria, tax evasion scheme using controlled companies, economic feasibility of business split, illegal business split

Короткий адрес: https://sciup.org/170196031

IDR: 170196031   |   DOI: 10.24412/2072-4098-2022-7250-67-79

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