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Intangible assets play an essential role in the property structure of businesses. Technological progress and the use of information and communication technologies greatly change the so-called traditional economy. The current digitized economy is very flexible, global; it works with high-quality information systems and requires new approaches to manage partial business activities. All this, results in the growing importance of intangible assets in businesses and subsequently leads to the concentration of value in t...

The tax policy has now become tougher, risks have risen in the use of tax schemes based on abuse of law. Tax authorities and courts are fighting against abuses and illegal schemes in the tax sphere. Taxpayers come up with new methods of tax planning. Russian legislation is gradually beginning to formulate legal norms in the field of tax planning, its principles and criteria. Tax planning and optimization of taxation are not properly regulated at the legislative level, despite the fact that in the science of financ...