Tax consequences of the introduction of FSB 6/2020 on the activities of fund-intensive organizations

Abstract

The paper considers changes in legislation in connection with the entry into force of FSB 6/2020, and also analyzes the consequences of the impact of the new standard on the accounting and tax accounting of organizations. As part of the study, the calculation of potential tax risks was carried out taking into account current judicial practice and areas of increased attention of tax authorities during on-site tax audits. As conclusions, the paper outlines the proposed steps to minimize risks during the transition of fund-intensive organizations to the new standard from 2022.