12.09.2013
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:
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"Avoidance" from the rationing of interest on borrowings - VAT deduction
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"Under the assignment of the claim" financing scheme (related organization - financial agent)
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Irrevocable factoring transactions scheme
Теги: Factoring, Income tax, VAT
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