Press centre News Юрий Иванов

19 March 2018	Tax planning from confectionary world No.1 – unfriendly or aggressive? The term “aggressive tax planning” is taken in most cases in the context of conceptual off-flavor of its first component, which means “unfriendly”. “The tax planning being unfriendly towards budget replenishment and unfriendly towards common interests”, - that is what is heard here by most of us. However, the word “aggressive” is also used to mean “offensive” and, if this particular meaning is seen in the aggressive tax planning, then the negative sound of these words becomes softer. And, instead of a tax protester, an initiative expert in tax legislation appears, which expert knows how to structure, within legislation, complex transactions in order to make them more expensive. Yuriy Ivanov, Head of Tax practice Interfax * * I hereby give my consent for the processing of my personal dataAgreement Send
6 July 2017	"Profanation, not codification": lawyers assessed the amendments made to the Tax Code concerning unjust enrichment Today, during the second, most important, reading the State Duma passed a bill for amendments to the Tax Code that specify those cases when a company is not entitled to lower tax rates or get a tax credit for VAT. This represents, in effect, taking the provisions in Resolution No. 53 concerning tax benefits passed by the Russian Supreme Arbitration Court and carrying them over into the Tax Code. However, lawyers questioned by the Pravo.ru website note that this is not the most well-executed attempt made by lawmakers – they have changed the conceptual framework, and not for the better, and the text of the amendments contains blatant slipups and inconsistencies. But the main thing that experts note is that an important assurance was excluded from the bill previously called for by the Supreme Arbitration Court and regulatory enforcement practice – the presumption of good faith on the part of the taxpayer. Yuriy Ivanov, Head of Tax practice Pravo.ru * * I hereby give my consent for the processing of my personal dataAgreement Send
6 March 2017	Do not charge for payments on business trips, even if the supporting documents are phony An employee reported hotel charges using phony documents. The Fund declared that the employee could not confirm his expenses, charged him for expenses, a penalty, and a punitive fine. Yuriy Ivanov, Head of Tax practice Glavbukh * * I hereby give my consent for the processing of my personal dataAgreement Send

7 September 2017	Fly-by-night companies: how can a dangerous counterparty be identified? Virtually any company that is not too careful when selecting a counterparty risks running across a fly-by-night organization. Entering into relations with these kinds of companies is fraught with risks: commercial, tax, and even crime-related. The GARANT.RU web portal, based on an analysis of judicial practice and opinions given by practicing lawyers, came to understand how to identify an unscrupulous company and avoid contact with it. Yuriy Ivanov, Head of Tax practice GARANT.RU * * I hereby give my consent for the processing of my personal dataAgreement Send
16 March 2017	Taxpayers divided into risk categories Russia's Federal Tax Service has divided all taxpayers into three risk categories: high, medium and low. This article explains the key aspects of the new approach, and analyses its main principles. Yuriy Ivanov, Head of Tax practice Legal adviser in construction * * I hereby give my consent for the processing of my personal dataAgreement Send
1 April 2016	In passing As the Pharmaceutical Bulletin has learned, the Federal Tax Service (FTS) drew the attention of its territorial departments to the inadmissibility of artificial fragmentation of businesses, leading to the creation of additional tax benefits. This follows from a letter sent by the federal agency to its regional offices, in which was described in detail the formal criteria for dividing a business. Yuriy Ivanov, Head of Tax practice Pharmaceutical Bulletin * * I hereby give my consent for the processing of my personal dataAgreement Send

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