In recent years, tax control has noticeably tightened, the Federal Tax Service has begun to pay more attention to identifying tax optimization schemes. The trend will clearly continue in subsequent years. How you can not legally overpay taxes in such conditions, you will learn from this book. It describes the main methods used by companies of different types of activities, analyzes arbitration practice and the position of regulatory authorities. When preparing this publication, all changes in tax legislation were taken into account, including changes for 2019 and subsequent years.