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The article discusses one of the most pressing issues in Russian tax control: the illegal fragmentation of businesses and the use of technical companies. The adoption of Federal Law No. 176-FZ dated July 12, 2024, which established the concept of business fragmentation and introduced a tax amnesty, makes this topic particularly relevant for entrepreneurs and law enforcement agencies. The artificial fragmentation of businesses and the use of shell companies pose significant tax risks, leading to not only additional tax liabilities but also administrative, criminal, and reputational consequences. In this regard, law enforcement practice is consistently moving from a formal check of the participants' interdependence to a deep analysis of the economic essence of their relations, in order to determine the real business purpose and economic independence of each entity. This approach does not mean that group structures are prohibited as such; they are recognized as permissible if each participant has its own business purpose and if functions, assets, personnel, and management decisions are truly divided among them. Therefore, the key objective of business is not to avoid complex organizational models, but to ensure that the structure is legally and economically sound, fully transparent, and that all business operations are documented.
Tamara Evsyukova (Thu,) studied this question.