Business 'splitting' as a way for business entity to retain its leading positions on the market

摘要

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.