Analysis of risks of business "splitting" due to relocation and restructuring, development of optimal structures in terms of taxation.

Relocation and restructuring can lead to the risk of "splitting" a business. This can occur when a company relocates part of its operations to another location, creating a new organization or structure. If this occurs without proper formalization and planning, it can lead to a split of the business and additional tax liabilities.

To avoid this risk, companies should take steps to optimize their business structure. In particular, this may include simplifying the organizational structure, simplifying management processes, and implementing an effective control system.

One of the most significant aspects in optimizing the structure of a business is choosing the most optimal structure from a tax perspective. Companies can consider different structure options such as joint ventures, branches, subsidiaries, partnerships, etc.

When selecting the best structure, a company should consider the location of its business, the type of business and the goals associated with relocation and restructuring. It is also necessary to consider the tax implications associated with each structure option.

It is important to note that optimizing a business structure and choosing the optimal structure from a tax perspective can require significant resources and time. Therefore, companies should turn to tax and legal professionals to ensure that their operations are fully compliant and avoid additional tax liabilities.