Financial health of a business: 9 indicators for a check-up
It happens that a company looks successful, healthy and rich: every month it opens a new branch, hires two thousand employees and does not leave the front page of Forbes.…

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Tax-free transfer of property in business: which instrument to choose?
Why might a tax-free transfer of property be required? The change of ownership of property by concluding a sale and purchase agreement is recognized as a sale and entails the…

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3 business analysis questions
Planning is the foundation of any business. Individual planned indicators or industry averages can be used as base ones. To understand whether the intermediate, final performance indicators for the reporting…

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Progressive tax rate
Tax base and set of tax bases When determining the tax base, all incomes of an individual that are received by him both in cash and in kind or the…

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3 non-standard cases when a tuition deduction can "burn out"
The tuition deduction is one of the most common deductions for individuals. But this does not negate some cases, in the event of which the deduction for treatment may disappear.…

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but little

The first rule of building a group of companies without signs of artificial fragmentation

Let’s remember what we know about business processes?

They have a beginning and an end, that is, they have boundaries in time. There is an “exit”, to which a unique result is served, after receiving which the client becomes more satisfied. Since there is an “exit”, there must be an “entrance”. We supply it with the necessary resources (material – transformable, as well as labor, financial, informational – providing), which are transformed into something valuable for the client in the course of a business process using a certain technology. Continue reading

Inheritance of shares in LLC

Shares in an LLC are inherited in the standard manner, like other property, including by will, inheritance contract. At the same time, partners often discuss what rights the heirs will have, whether they will be able to enter the business on a full-fledged basis and whether they have enough competencies and life experience to participate in decision-making.

We propose to figure out whether it is possible to restrict the entry of heirs into the business and how to provide guarantees for both the heirs and the remaining partners. Continue reading

The third rule for building a group of companies without signs of artificial fragmentation.
Let's turn to business process notation again. Earlier we decided on the inputs, the activity itself, and the outputs (goals). However, in arbitration practice on artificial fragmentation of a business,…

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How to get through the off-season without cash gaps
In the spring and summer, the company had strong sales, and in late autumn, winter and early spring it had to take out loans and overdrafts. They figured out how…

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Mistakes and risks of financing in the group of companies
You may already be familiar with our analytics on allegations of artificial business splitting, which covered all tax arbitration disputes in the context of "business splitting" in a complete manner.…

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