Business splitting: compliance with the principle of tax certainty in law enforcement practice

The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article.The aim of this paper is to find out criteria of unjustified tax benefit in t...

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Bibliografski detalji

Glavni autor:	Karina A. Ponomareva
Format:	Artigo
Jezik:	Russo
Izdano:	Dostoevsky Omsk State University 2020-07-01
Serija:	Правоприменение
Teme:	tax law business splitting tax security tax offenses tax evasion law enforcement judicial practice
Online pristup:	https://enforcement.omsu.ru/jour/article/view/305
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