Tax planning during crisis

Author conducted a detailed analysis of the most pressing crisis in the variety of tax planning at the enterprise - to minimize the risk of additional tax payments by giving the tax authorities and courts of the tax benefits the taxpayer to be unfounded. Author proposed practical recommendations to address issues with the tax authorities in disputed situations, are specific examples of judicial decisions and orders of the Supreme Arbitration Court of the Russian Federation recognized the rightness of taxpayers and tax authorities in disputed situations.