Assistance in obtaining tax amnesty for business splitting

Fedor Petrik, Alexey Stanchin

In connection with the passage of the draft law on improvement of the tax system in the State Duma of the Russian Federation, the trade union was provided services and legal comments on the changes to be introduced. The changes were thoroughly analyzed by experts and the following documents were drafted: 1) analytical brief; 2) draft explanations to the amendments to the federal law based on the client's proposals; 3) preparation of amendments to the draft federal law. These documents addressed the provisions of the amnesty for business splitting, which: 1) were studied in detail; 2) a possible step-by-step amnesty mechanism was developed based on them; and 3) the situations presented by the legislator in the amendments were worked out. As a result, the Tax Compliance team compiled a complete set of documents necessary for introducing legislative amendments to the amnesty for business splitting.

Legal documents relating to amendments to the amnesty for business crushing were presented to the organization. These amendments were included in the draft law.

Alexey Stanchin

In connection with the adoption of a law introducing an amnesty for business splitting, a company requested an analysis of the possibility of its application. The taxpayer referred to compliance with the terms of the amnesty. They were asked questions regarding the correct understanding of the criteria in terms of legal interpretation of terms and definitions. As a result, the Tax Compliance team provided a full legal opinion as to whether the amnesty could be applied, whereby: 1) the internal structure of the company was fully analysed; 2) the law was thoroughly analysed in terms of interpretation of the disputable provisions; 3) step-by-step options of consequences of applying or not applying the amnesty were developed. As part of this service, the client was offered the option of structuring the existing legal structure of the business to take into account the terms of the amnesty.

The taxpayer was presented with a legally sound option for its further actions, taking into account possible tax consequences.