Business “splitting” as a way for business entity to retain its leading positions on the market
- DOI
- 10.2991/icseal-19.2019.22How to use a DOI?
- Keywords
- Leading position, business activity, market position, business "splitting"
- Abstract
Our paper addresses the issue of mapping the problems and gaps in the sphere of legal regulation of large business activity with leading market position retained through the use of controversial corporate technologies. In particular, we study and analyse the structural construction of features and characteristics of the actions of the participants of the business division scheme aimed at tax evasion. The paper uses some practical examples from the Russian legislation as well as the analysis of the current situation on the Russian market. Our results yield that special payment forms and conditions indicating the consistency of the group's actions due to reasonable economic or other purposes (commercial purposes) might be helpful for business entities to retain their leading positions on the market.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Olga Averyanova AU - Evgeniya Alekseeva AU - Iuliia Litvinova PY - 2019/05 DA - 2019/05 TI - Business “splitting” as a way for business entity to retain its leading positions on the market BT - Proceedings of the 3rd International Conference on Social, Economic, and Academic Leadership (ICSEAL 2019) PB - Atlantis Press SP - 127 EP - 131 SN - 2352-5398 UR - https://doi.org/10.2991/icseal-19.2019.22 DO - 10.2991/icseal-19.2019.22 ID - Averyanova2019/05 ER -