Reimbursement of Expenses of an Intermediary Associated with Execution of an Order: Cost Criteria, Analysis and Identification of Tax Risks

The article makes an attempt at scientific systematization of criteria that expenses of an intermediary associated with execution of an order and recoverable in accordance with Clause 2, Art. 975, Art. 1001 of the Civil Code of the Russian Federation must meet for taxation purposes; the paper also attempts at singling out the related tax risks. In the opinion of the author of this article, meeting the proposed criteria will ensure legal certainty for economic entities taking part in intermediary relations and reduce the risk of potential disputes with the tax authority.