Sole proprietor-manager: risks and benefits for business

In the new issue of the Tax Podcast, Tax Compliance experts Alexey Stanchin, head of tax practice, and Ekaterina Kopylova, senior tax consultant, analyze one of the most controversial and discussed topics of recent years: whether it is possible to replace the CEO with an individual entrepreneur-manager and what this threatens the company.

The IP-manager scheme has become popular due to its economy and flexibility, but at the same time it has attracted increased attention from the Federal Tax Service. The number of legal disputes on this issue has multiplied, as the tax authorities always pay attention to the essence of the relationship.

In this issue, experts:

  • They explain why companies choose the IP-manager model and what advantages it provides.
  • They analyze what arguments the tax authorities use when re-qualifying relationships.
  • They cite key court cases: successful business cases and examples where companies have lost a dispute.
  • They show which signs will attract the attention of the Federal Tax Service: interdependence, lack of clients, labor factors.
  • Share recommendations on how to minimize risks and in which cases the scheme really works.

Experts note that a business goal and real economic logic are critically important, rather than a formal change of director status. Only if there is a full-fledged business content and correct document management, the company can protect itself from the claims of the tax authorities.

This and other useful TaxCompliance podcasts are available on VK, Rutube, and YouTube platforms.


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