In the third issue of Tax Compliance Managing Partner Mikhail Begunov and Russian entrepreneur Mikhail Goncharov, founder of the fast food chain Teremok, will discuss splitting in the food industry and the application of VAT exemptions for companies with a turnover of up to 2 billion. 

Mikhail Goncharov shared his expert opinion on the following issues:

- How did the introduction of tax incentives affect business?

- To what extent is the threshold of 2 billion sufficient for business splitting? Doesn't the tax authority thus create a situation leading to splitting under these limits?

- Is business fragmentation in the food industry common, in particular the use of franchises?