One of the most urgent topics at the XII Tax Congress, which will be held May 22, 2018 at the Hilton Moscow Leningradskaya, promises to be unreasonable tax benefit (NNV).
In 2018, the whole session will allow us to consider all the subtleties of the new law and its application. We will discuss:
- Actual rules for assessing the validity of the tax benefit (Article 54.1 of the Tax Code).
- NNV. Retrospective effect of tax norms and changes in the practice of their application.
- A test for distortion of information about facts of economic life or about objects of taxation. Willful distortion or error?>
- Justification of the business objective, evidence of the reality of transactions and methods of protection from tax re-qualification. Procedures for justifying a reasonable choice of counterparty.
- "Removing the Corporate Veil": transfer of information about beneficial owners upon request, transfer of tax liability from the company to the persons controlling it.
- Analysis of actual court practice.
The speakers will be:
- Sergey Lavrov, Head of the Tax Expertise Department of the Tax Department, Norilsk Nickel
- Olga Sumina, Advisor, PPF Real Estate Russia
- Viktor Batsiev, ex-chairman of the tax structure of the Supreme Arbitration Court of the Russian Federation, head of the legal direction, "Cultural and educational project" Support "