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The Interdependence of Persons in Tax Relations: Legal Regulation and Enforcement

Student: Ismail Abushov

Supervisor: Alexandr Pchelkin

Faculty: Faculty of Law

Educational Programme: Legal Support and Business Protection (Master)

Final Grade: 8

Year of Graduation: 2020

The paper studies the legal regulation of the status of interdependent persons, as well as of controlled transactions concluded between them. The author of the study studied the case law on the recognition of individuals as interdependent, especially in disputes over business fragmentation, and the consequences of bringing such persons to tax liability. Based on the data studied, the author proposed his own innovations in the provisions of tax legislation.

Full text (added May 22, 2020)

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