Recently, the topic of fragmentation has often appeared on the agenda of the business community. The discussion of legislative initiatives in this direction continues at the highest level. In the Tax Podcast, senior tax consultants Alexey Stanchin and Ivan Tsvetkov once again discussed this topic, highlighted key trends and proposed an algorithm for business protection.

In the new episode our experts:

• Analyzed the statistics of court cases on splitting.
• Highlighted industry-specific approaches of the Federal Tax Service, which can be traced at the moment.
• Analyzed a current case in which additional tax assessments atypical for splitting (mineral extraction tax) occurred.
• Considered the interest of tax authorities in bloggers.
• Shared the main recommendations for protecting business from claims of tax authorities.

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