Contemporary Practice in Corporate Tax Optimization

The aim of this study is a comprehensive analysis of the tax optimization and the identification of modern ways of optimizing corporate taxation. In order to achieve the following tasks have been solved: 1) to relate the concept of optimization of taxation, with related concepts as tax planning and minimization of taxes; 2) highlight features of the tax optimization in the process of comparing the evasion of taxes; 3) explore all possible ways of tax optimization and describe ways to represent the most modern and interesting from a practical point of view; 4) to analyze the legal doctrine used by courts to identify the abuse of rights by the taxpayer in tax optimization; 5) Explore ways to optimize international tax applied by multinational corporations within several jurisdictions 6) to analyze the rules developed by international organizations, by means of which the fight is conducted with an aggressive international planning. The relevance of the study of tax optimization does not cause any problems: the taxpayers are always interested in reducing the size of the payable tax payments, and the tax authorities always interested in the opposite: to take away as much as possible of the taxpayer funds. Full awareness of the specifics of the subject, will identify ambiguous position, offering the possibility of optimization of taxation, and, as a taxpayer, the use of which will give the opportunity to be in a better position in the interaction with the tax authorities and in relation to other taxpayers. The work consists of introduction, three chapters, revealing the essence of the research and implementing the tasks, as well as the conclusion and the list of legal acts, the sources of literature.