Home  Journals  Financial Analytics: Science and Experience  7(49) - 2011 February

Conflicts of tax organs and enterprises of the real sector, caused by the tax benefit, which appears as result of splitting (reorganization) of the business

Available online: 13 February 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

In the article are substantiated the risks, which it follows to avoid with the conversion of the business, aimed at reaching of tax benefit, since they, in the case of their offensive, cause conflicts with the tax organs, draw protracted judicial trials. This complex includes the following risks: reorganizational-structural, privilege, the concealed interdependence, explicit interdependence or «nepotism», the juridical address of location, calculated-bank, the application of special tax regimes.

Keywords: optimization, financial, resource, business purpose of reorganization, tax, benefit, enterprise, law court

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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