The second wave of coronavirus: what should businesses do?
More than half of entrepreneurs have not yet recovered from the first wave of coronavirus, and experts are already predicting a new outbreak. We tell you whether it is possible…

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,…

Continue reading →

Building material for the Group of Companies
Medium business cannot successfully exist within a single legal entity. A group of subjects is always required, otherwise it is impossible to resolve individual issues of property, management and other…

Continue reading →

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.…

...

Convertible loan as an investment tool
Тtraditionally, investment transactions are realized through ordinary loans or direct investments (creation of a joint venture or purchase of a stake in an existing company). Today we will consider a…

...

coherent value-added

Exchange-traded bonds for medium-sized businesses

It is no secret that in recent years there has been an interest of individuals in investing, the number of open investment accounts is growing, and the state is supporting enterprises in their desire to issue bonds. While rates on bank deposits tend to zero, the Moscow Exchange index is breaking records.

Against this background, enterprises are increasingly thinking about attracting alternative financing and issuing bonds. The rate on bonds is usually higher, but in return, you can forget about the pledge of property and the personal guarantee of business owners. Continue reading

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

Direct and indirect costs or why it is impossible to count net profit by line of business
In companies with several divisions and branches, it is difficult to calculate the profit of each. You can subtract all expenses from all income and get some value. But this…

...

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.…

...

How do I get multiple deductions in one year?
Let us remind you that the tax deduction gives you the right to return the income tax previously paid to the budget or reduce the tax payable. You can get…

...