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  Factoring in tax planning

English version > News > Factoring in tax planning


Factoring in tax planning

In the article "How to use factoring in tax planning effectively» September issue (№ 9, 2013) of the journal "Practical Tax Planning" AS-AUDIT experts examined the benefits of factoring organizations to optimize risks.

By factoring agreement, the client sends to the agent (factor) monetary claim against a third party (the debtor), and the financial agent shall provide funding and receives a reward. Factor may be a bank or a commercial organization (Article 825 of the Civil Code).

Tax superiority:

  • "Avoidance" from the rationing of interest on borrowings - VAT deduction
  • "Under the assignment of the claim" financing scheme (related organization - financial agent)
  • Irrevocable factoring transactions scheme

Теги: Factoring, Income tax, VAT

Ссылки по теме:

Changes in VAT in 2018 5
Model "Taxes LLC in 2013" 5
Bonuses, premiums and discounts as non-operating expenses, retrodiscount, other services. 5
Forms of presence of foreign companies in Russia: a general overview / comparison 5
Limited presence on the Russian Federation territory of a foreign organization: characteristics and taxation 5


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