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Business Fragmentation as a Tax Planning Tool

Student: Elena Chumakova

Supervisor: Irina M. Pesina

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2020

Each company's tax planning is an important procedure, on which the amount of tax liability and the development of an organization are dependent. Nowadays among the tax planning tools, used to achieve the financial prosperity of a company, business fragmentation is widely applied. The juridical practice on the demerger is considered ambiguous due to the tax risks' occurrence based on various combinations of splitting factors. In this work, the impact of business fragmentation on financial indicators of a chosen company is analyzed. Moreover, a method for assessing tax risks is proposed with provided recommendations for minimizing them.

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