Advising on the application of tax legislation

Advising on the application of tax legislation

  • IT Successfully
    Advising on the application of tax legislation

    Recommendations on accounting of transactions for issuing electronic gift cards to customers for tax purposes were prepared

    • Purpose

      Analysis of tax risks associated with the transfer of gift cards to customers

    • Employee involved

      Nikita Zharov

    • Process description

      The team was tasked with analyzing the income tax and personal income tax risks that may arise from the transfer of electronic gift cards to customers.

    • Result

      As a result of the analysis, proposals were developed aimed at managing tax risks in the transfer of gift cards to customers

  • Pharmaceuticals Successfully
    Advising on the application of tax legislation

    Analysis of tax risks associated with the possible qualification of the nature of the Group's business (federal pharmacy chain) as a "split" business scheme

    Recommendations were prepared to change the structure of economic relations within the Group in order to comply with the requirements of Article 54.1 of the Tax Code of the Russian Federation

    • Employees involved

      Mikhail Begunov, Nikita Zharov

    • Process description

      The team had the task to analyze the nature of the Group's activities for the risks of imputing the scheme of "splitting" the business. The team analyzed: (1) circumstances of business entities within the Group in terms of meeting the conditions for the application of special tax regimes; (2) circumstances of creation of certain business entities; (3) specifics of business relationships within the Group.

    • Result

      Based on the results of the analysis, the risks of qualifying the nature of the Group's activities as a "split" business scheme were identified and recommendations for changing the structure of business relationships within the Group were developed.