Review of the practice of application by the Supreme Court of the Russian Federation of legislation on taxes and fees for July 2022

Of the greatest interest are the legal positions set out in paragraph 3 of the Review (on the need to take into account as part of expenses the amounts of taxes paid by participants in the business splitting scheme when determining the size of the actual tax liability of the group organizer).

Attached below is a PDF file with an Overview for review:

PDF file