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…

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 →

Opportunities for mutual funds for financing in a group of companies
All this is really applicable to mutual funds. A mutual fund, as a tool, has unique properties. However, the high cost of "maintenance" due to the need to comply with…

Continue reading →

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.…

...

Opportunities for mutual funds for financing in a group of companies
All this is really applicable to mutual funds. A mutual fund, as a tool, has unique properties. However, the high cost of "maintenance" due to the need to comply with…

...

benefit of customers

Control of operations with cash and property

The institution of mandatory control over transactions with money and other property is one of the basic elements of the functioning of the Russian system for countering the legalization and laundering of proceeds from crime, the financing of terrorism and the proliferation of weapons of mass destruction. The fact that Russia has occupied a leading position in the international system of combating money laundering in the past few years is largely facilitated by regular legislative activity to improve the legal regulation of the relations in question. Continue reading

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 a deduction only if you are a tax resident of the Russian Federation and pay personal income tax on a certain type of income. Until 2021, a deduction could be obtained for any type of income taxed at a rate of 13%. And since 2021, the rules have changed – now the list of income from which you can get a deduction has been significantly reduced. In addition to the salary received under employment contracts and GPC contracts, the calculation includes income received from the lease of property, from the provision of various services and some other income. 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

The second rule of building a group of companies without signs of artificial fragmentation.
The second rule concerns what tax lawyers and consultants usually call a “business goal”, which taxpayers often start looking for exactly at the moment when they receive a notification about…

...

Internal IT: development and maintenance of software in the group of companies
Quite often, we see an “internal IT company” in the business structure, which performs a different range of functions - from developing on the 1C platform or writing proprietary warehouse…

...

Sales management in an ERP system
The program implements commercial offers that allow you to record data on negotiations with customers to determine the composition of the nomenclatures and terms of sale. The order itself in…

...