The article is devoted to the study of risk minimization methods during interest accounting on loans in the process of tax control. The author reveals the need to develop a strategy that will allow minimizing risks of occurrence of tax consequences during accounting for interest on debt obligations. The article examines laws regulations on taxes and dues relating to the interest accounting. We also analyze the jurisprudence on this issue in order to identify the most common cases of difficulties on this issue. The article suggests the measures that allow reducing the risk of a tax dispute. On the basis of the analysis of court positions, we identify the most common cases of disputes and suggest options to prevent such disagreements.
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