Business splitting: compliance with the principle of tax certainty in law enforcement practice
The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article.The aim of this paper is to find out criteria of unjustified tax benefit in t...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2020-07-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/305 |
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