Минусы и плюсы легализации неоформленных холдингов

А.Е. Дмитриев

Authors

A.E. Dmitriev Voronezh State University

Keywords:

holdings, notregisted holdings, the group of organization, association, legal person, law form, capitalization, consolidated account

Abstract

There are many notregisted holdings in the Russian practice, which try hide the relatious between them selves to minimize the taxes. The positive moment of notregistartion of the connection of the group of the organization info the holding consist of the possibility to adapt its structure to the constant changes in the bogislation, the arbitration practice and market situation. The formulation of the holding has both minuses and pluses, which are illuminated in the article.