On the 17th of September, Mazars Russia hosted Business Breakfast on Tax Control Procedures.
During the event, the experts have covered the following topics:
Tax authorities approach (00:04:45 - 01:32:00)
methods of encouraging taxpayers to increase tax liabilities (commissions on legalization tax base, information letters with a proposal to amend tax returns);
techniques and methods used by the tax authorities for proving the intentions of the counter-parties, interdependence, acting in coordination with contractors (questioning, exchange of information, other sources);
current court case law on hot topics for subsidiaries of foreign international groups, trends in the development of court case law on transfer pricing issues.
Increasing the efficiency of the tax function as a response to a change in the approach of tax authorities (01:32:00 - 01:43:20)
assessment of the company's tax risks;
useful sources of the Federal Tax Service for taxpayers;
the effectiveness of the tax function and a preliminary assessment of non-routine transactions as a tool for controlling tax risks.