International Holding Company as an Optimal Structure for Optimizing Tax Liabilities of Taxpayers

  •  E. K. Garaeva    


The paper analyzes the tax issues of holding companies using the example of the EU countries. The articledescribes and studies a number of ways to optimize the taxation of international holding companies; discussesthe challenges currently faced by the tax authorities of different countries in the implementation of tax controlover the functioning of the integrated structures. The paper considers advantages and disadvantages of taxoptimization of international holding companies, the cost of coming to and going out of the market of a countryand doing business there. The author determines the basic functions and purposes of establishing a holdingcompany structure, in the case of its use for tax optimization at all group companies; identifies new opportunitiesto optimize the taxation of their income in the context of globalization.

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