RECLASSIFICATION OF TRANSACTIONS OF BUSINESS ENTITIES FOR TAX PURPOSES

RECLASSIFICATION OF TRANSACTIONS OF BUSINESS ENTITIES FOR TAX PURPOSES

Authors

  • Alexander, SUCHAREV

Keywords:

the recharacterization of transactions, businesses, taxpayer, tax benefit, economic sense, the will of the parties

Abstract

The questions of the possible recharacterization of the transactions of taxpayers to amend their tax implications. In this regard, there is the problem of identifying the actual will of the parties and the actual economic meaning of transactions.

Published

2023-04-12

Issue

No. 1 (2018): Herald of Tver State University. Series: Law

Section

Актуальные вопросы науки и правоприменительной практики