Analysis of tax risks associated with the transfer of gift cards to customers
Nikita Zharov
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.
As a result of the analysis, proposals were developed aimed at managing tax risks in the transfer of gift cards to customers
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
Mikhail Begunov, Nikita Zharov
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.
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.