Anton Kabakov spoke at Delovoy Peterburg business club about the risks of business splitting

A meeting of Delovoy Peterburg business club was held on Tuesday, December 03, 2019. The meeting was entirely dedicated to all aspects and risks of business splitting/business disaggregation.

Anton Kabakov, Partner at Forte Tax & Law, spoke at this meeting and mentioned dismal statistics, noting that out of 132 disputes over business disaggregation filed in the first 9 months of 2019, only 26.6% were won by taxpayers. This makes this matter a particularly sensitive one that requires weighing all the pros and cons. Anton noted that all disputes over business splitting generally boil down to one question: whether or not business incentives prevail  for setting up companies, few taxpayers manage to prove their prevalence.

During his presentation, Anton explained where the fine line between legal tax optimization and tax evasion is drawn and described how disaggregation is understood by the Federal Tax Service and the Supreme Court of the Russian Federation, highlighting the key court cases on this topic.

To view Anton’s full presentation, please click on this link