TAX PLANNING

Traditionally all relations in business are based on making typical agreements. Principles of any legal civil agreement are rights and obligations of the parties which also lead to appearance of tax consequences.

The important thing is to be aware of these tax consequences, conditions of their appearance, the stages of the agreement prior to their appearance.

As business practice shows the ability to reach business objectives depends on different legal forms of interaction. The tax planning aims at choice between different variants of business to optimize the legal forms of interaction based on:

• level of tax liabilities
• position of regulatory bodies
• judicial opinion