Anatoliy Menshikov spoke at the workshop on Tax Planning in 2015
On April, 6-7 this year in Kyiv the seminar “Tax planning in 2015. Tax minimizing by legal measures in terms of tax reform in 2015” was held and organized by the consulting company “Korteks”. Within this event the head of tax practice in Legal Alliance Company and the Partner Anatoliy Menshikov spoken with the report “Commercial operations. Court practice. “Risk” operation formation”.
During his speech Mr. Menshikov paid participants’ attention on the necessity to attend reality circumstances of operation performance and take into account only those primary documents, which are trustworthy, i.e. drafted in the case of actual commercial activity. There was talk of presence or absence of certain documents or mistakes in execution, which are not the reason to conclude the absence of commercial operation. If other data shows the assets movement, changes in the owner capital or warranties of business entity, it may show the real existing of commercial operation. To this end, Anatoliy Menshikov noticed that all documents and other data, disproving the reality of commercial operation performance, stated in the tax report, should be estimate by the controller in the terms of the each operation peculiarities.
