On April 22, 2022, Elena Novikova, Of Counsel in ALRUD Tax Practice, spoke at the conference «Tax control in 2022. Main trends, challenges, and prospects». Elena spoke on «Business splitting: legal optimization or tax crime, where is the line?».
In her speech Elena spoke about the main trends in tax disputes related to business splitting, and spoke about the basic criteria used by the tax authorities in assessing the business structures of taxpayers. Using examples from practice, the speaker explained in detail that with a rational reasoning of business purpose, even potentially 'losing' cases may be considered in favor of taxpayers. Particular attention was paid to the topic of using IT-benefits which is relevant for many companies. The final part of the presentation reflected circumstances that may trigger a tax audit.
The «Tax Control» practical conference takes place for the eighth time and is very popular with the audience. Recognized lawyers and advisors in the field of taxation, heads of tax practices, representatives of leading consulting companies, as well as representatives of the Federal Tax Service of Russia meet at a single platform.