The term “business fragmentation”
Before we talk about business fragmentation, I would like to decide on this concept, which today has become widespread both among taxpayers, tax and judicial authorities.
It should be noted that the concept of “business fragmentation” is not defined by any legal document. But, as a rule, all parties understand that the term “business fragmentation” means dividing the economic activity of an economic entity into parts according to some criterion in order to achieve certain goals. Continue reading