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- W4312863397 abstract "The article is devoted to the problems that arise when tax authorities and courts apply the concept of «business fragmentation». On the example of this concept, a lack of certainty in the separation of various types of illegal actions is emphasised, such as abuse of tax rights, tax offenses, tax crimes. The lack of clear criteria for the artificial fragmentation of a business raises the problem of the fairness and legitimacy of additional tax charges, fines and penalties. Some contradictions of law enforcement practice are analysed, as well as shortcomings of Art. 54.1 of Tax Code." @default.
- W4312863397 created "2023-01-05" @default.
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- W4312863397 date "2022-01-01" @default.
- W4312863397 modified "2023-10-01" @default.
- W4312863397 title "The Tax Concept of “Business Fragmentation”. Legislation Has Changed, Problems Remain" @default.
- W4312863397 doi "https://doi.org/10.37239/0869-4400-2022-19-11-85-92" @default.
- W4312863397 hasPublicationYear "2022" @default.
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