The Texas Business Group

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Central Organ

In order to minimize tax risks in the design of primary source documents and reflected in the accounting and tax expenditures on services management company, subject to the arbitration practice, you must pay Consider the following: – the decision to transfer authority of the sole executive body of the management company's shareholders must be made public, that is, persons most interested in receiving maximum profit society, with the decision about signing a contract for the provision of management services should be justified (for example, due to declining sales, the search for new markets and upgrade range of products, etc.) (Resolution of the Federal Defense of 28.05.2007 KA-A40/4360-07) – function of the management company should not duplicate the duties of managerial staff and society should be directed to income generation (Resolution of the Federal Defense of 28.05.2007 KA-A40/4360-07, Resolution of the Federal WZO from 25.04.2006 on case number A19-18184/05-40-F02-1722/06-S1) – the fact of service should be documented (order approving the staffing, accounts for payment, money orders, acts of completion, signed agreements on financial and economic activities, human resources documents, documents on planning and economic work, as well as developed management company directives, instructions, standards, the taxpayer, etc.) (Resolutions of the Central Organ of the FAS 27.07.2007 A09-5942/05-12 FAS UP from 28.09.2007 F03-A04/07-2/3831); – in the contract (or in a supplementary agreement) must be approved method for determining the cost of management services. Despite the fact that the tribunals do not consider the absence of evidence of a lack of technique feasibility study related costs (Resolution FAS vivo from 27.09.2006 on case number F09-8635/06-S7), the presence of the parties agreed methodology will serve as an additional argument in favor of the taxpayer. . .


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