Taxes and transfer pricing
Tax payments make up a significant share of the financial flows of economic entities. Therefore, tax planning, as a way of managing taxation, has become firmly established in the practice of the financial side of life of enterprises.
The essence of tax planning lies in the recognition of each taxpayer’s right to apply all legal means, techniques and methods (including gaps in legislation) to minimize their tax liabilities. Thus, tax planning is a legitimate way to reduce the amount of tax payments using the benefits provided by law and tax reduction techniques.
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