HIGHLIGHTS
- who: PermUniversityPress from the universitetaJuridicheskiePerm University, Lva Tolstogo st, Ulyanovsk, Russia have published the research: цитирования: Volkov A, in the Journal: (JOURNAL) of August/19,/2017
- what: The tax authority often advances the following reasons of its decisions by way of erroneous "signs" of unjustified tax benefit: 1. Taxpayers provide the following reasons justifying legitimacy of the tax optimization. If the court found that the main goal pursued by the taxpayer was to gain income solely or primarily due to tax benefits without any intention to carry out real economic activity, acknowledging of the economic benefit . . .

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