Taxation regime of holding companies: problems and solutions

This article examines the problems of taxation of holding companies and possible solutions for tax optimization. The author describes the risk of double taxation, the risk of insufficient taxation, difficulties in calculating the tax base and compliance with tax requirements, as well as tax benefits and advantages for holding companies. Further, the author discusses possible ways to simplify and optimize the taxation of holding companies, gives examples of countries with the most favorable tax regime for holding companies and discusses possible reforms of tax legislation to improve the taxation conditions of holding companies. In conclusion, the author draws conclusions and gives recommendations on improving the taxation of holding companies and points out the prospects for the development of the topic in the future.