- Americas
- Asia Pacific
- Europe
- Middle East and Africa
Array ( [0] => Array ( [TEXT] => Аудит [LINK] => /services/audit/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 18 [PARAMS] => Array ( [FROM_IBLOCK] => 1 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Аудит ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( ) ) [1] => Array ( [TEXT] => Оценка [LINK] => /services/valuation/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 4 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Оценка для Комиссии Правительства РФ [LINK] => /services/valuation/valuation-for-commissions/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 13 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка для Комиссии Правительства РФ ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Оценка бизнеса и ценных бумаг [LINK] => /services/valuation/business/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 7 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка бизнеса и ценных бумаг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Оценка для подготовки отчетности по МСФО и US GAAP [LINK] => /services/valuation/reporting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 6 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка для подготовки отчетности по МСФО и US GAAP ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [3] => Array ( [TEXT] => Оценка для привлечения кредитования [LINK] => /services/valuation/credit-rating/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 5 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка для привлечения кредитования ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [4] => Array ( [TEXT] => Оценка ОИС и НМА [LINK] => /services/valuation/intellectual-property/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 8 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка ОИС и НМА ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [5] => Array ( [TEXT] => Оценка бизнеса кредитно-финансовых и страховых компаний [LINK] => /services/valuation/insurance/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 9 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Оценка бизнеса кредитно-финансовых и страховых компаний ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [6] => Array ( [TEXT] => Стоимостное консультирование и финансовое моделирование [LINK] => /services/valuation/financial-modeling/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 10 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Стоимостное консультирование и финансовое моделирование ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [7] => Array ( [TEXT] => Независимая судебная и внесудебная экспертиза [LINK] => /services/valuation/expertiza/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 12 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Независимая судебная и внесудебная экспертиза ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [8] => Array ( [TEXT] => Международные проекты по оценке [LINK] => /services/valuation/international-projects/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 11 [PARAMS] => Array ( [FROM_IBLOCK] => 38 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Международные проекты по оценке ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [2] => Array ( [TEXT] => Для адвокатов и юристов [LINK] => /services/for-lawyers-and-advocates/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 17 [PARAMS] => Array ( [FROM_IBLOCK] => 58 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Для адвокатов и юристов ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( ) ) [3] => Array ( [TEXT] => Налоговый консалтинг [LINK] => /services/accounting-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 19 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговый консалтинг ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Налоговые проверки [LINK] => /services/accounting-consulting/tax-inspection/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 21 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговые проверки ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Абонентский бухгалтерский и налоговый консалтинг [LINK] => /services/accounting-consulting/retainer-tax-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 25 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Абонентский бухгалтерский и налоговый консалтинг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Налоговые споры [LINK] => /services/accounting-consulting/tax-litigation/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 22 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговые споры ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [3] => Array ( [TEXT] => Налоговый Due Diligence, налоговое сопровождение M&A [LINK] => /services/accounting-consulting/Tax-due_diligence/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 23 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Налоговый Due Diligence, налоговое сопровождение M&A ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [4] => Array ( [TEXT] => Трансфертное ценообразование [LINK] => /services/accounting-consulting/tax-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 20 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Трансфертное ценообразование ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [5] => Array ( [TEXT] => Международное налогообложение [LINK] => /services/accounting-consulting/taxation-international/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 24 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Международное налогообложение ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [6] => Array ( [TEXT] => Схемы привлечения финансирования [LINK] => /services/accounting-consulting/financing-schemes/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 26 [PARAMS] => Array ( [FROM_IBLOCK] => 3 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Схемы привлечения финансирования ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [4] => Array ( [TEXT] => Аутсорсинг [LINK] => /services/outsorsing/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Аутсорсинг кадрового делопроизводства [LINK] => /services/outsorsing/autsorsinghr1/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 3 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг кадрового делопроизводства ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Аутсорсинг расчета заработной платы [LINK] => /services/outsorsing/rashetzp/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг расчета заработной платы ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Аутсорсинг бухгалтерского учета [LINK] => /services/outsorsing/byhguchet/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [FROM_IBLOCK] => 49 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг бухгалтерского учета ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [5] => Array ( [TEXT] => Корпоративные финансы [LINK] => /services/corporate-finance/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 14 [PARAMS] => Array ( [FROM_IBLOCK] => 2 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Корпоративные финансы ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Организация сделок M&A [LINK] => /services/corporate-finance/organization-of-transactions/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 16 [PARAMS] => Array ( [FROM_IBLOCK] => 2 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Организация сделок M&A ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Сопровождение сделок M&A [LINK] => /services/corporate-finance/transaction-support/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 15 [PARAMS] => Array ( [FROM_IBLOCK] => 2 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Сопровождение сделок M&A ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [6] => Array ( [TEXT] => Бухгалтерские услуги [LINK] => /services/accounting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 35 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерские услуги ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Бухгалтерское сопровождение [LINK] => /services/accounting/accounting-services/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 38 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерское сопровождение ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Аутсорсинг бухгалтерского учета [LINK] => /services/outsorsing/byhguchet/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 36 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Аутсорсинг бухгалтерского учета ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Бухгалтерский консалтинг [LINK] => /services/consulting/accountingj-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 37 [PARAMS] => Array ( [FROM_IBLOCK] => 54 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерский консалтинг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) [7] => Array ( [TEXT] => Консалтинг [LINK] => /services/consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 27 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 1 [IS_PARENT] => 1 ) [CHAIN] => Array ( [0] => Услуги [1] => Консалтинг ) [DEPTH_LEVEL] => 2 [IS_PARENT] => 1 [SUBS] => Array ( [0] => Array ( [TEXT] => Бухгалтерский консалтинг [LINK] => /services/consulting/accountingj-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 33 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Бухгалтерский консалтинг ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [1] => Array ( [TEXT] => Финансовые расследования [LINK] => /services/consulting/financial-investigations/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 31 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Финансовые расследования ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [2] => Array ( [TEXT] => Корпоративные стратегии [LINK] => /services/consulting/corporate-strategies/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 34 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Корпоративные стратегии ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [3] => Array ( [TEXT] => Услуги в области управления персоналом [LINK] => /services/consulting/hr-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 28 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Услуги в области управления персоналом ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [4] => Array ( [TEXT] => Услуги в области МСФО [LINK] => /services/consulting/msfo-consulting/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 29 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Услуги в области МСФО ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [5] => Array ( [TEXT] => Корпоративные информационные системы и эффективность [LINK] => /services/consulting/enterprise-information-systems/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 30 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Корпоративные информационные системы и эффективность ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) [6] => Array ( [TEXT] => Внутренний контроль (СВК) [LINK] => /services/consulting/internal-control/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 32 [PARAMS] => Array ( [FROM_IBLOCK] => 4 [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [CHAIN] => Array ( [0] => Услуги [1] => Внутренний контроль (СВК) ) [DEPTH_LEVEL] => 3 [IS_PARENT] => ) ) ) )
Array ( [0] => Array ( [TEXT] => Публикации [LINK] => /insights/publications/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Инсайты [1] => Публикации ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [1] => Array ( [TEXT] => Исследования [LINK] => /insights/research/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Инсайты [1] => Исследования ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [2] => Array ( [TEXT] => Подписки [LINK] => /insights/subscriptions/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Инсайты [1] => Подписки ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) )
Array ( [0] => Array ( [TEXT] => Русаудит [LINK] => /about-us/ [SELECTED] => 1 [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Русаудит ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [1] => Array ( [TEXT] => Наша команда [LINK] => /about-us/our-partners/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Наша команда ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [2] => Array ( [TEXT] => Наши офисы [LINK] => /about-us/our-offices/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Наши офисы ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [3] => Array ( [TEXT] => Новости [LINK] => /about-us/news/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 3 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Новости ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [4] => Array ( [TEXT] => Раскрытие информации [LINK] => /about-us/disclosure/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 4 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Раскрытие информации ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [5] => Array ( [TEXT] => Скачать презентацию [LINK] => /upload/pdf/Rusaudit_Credentials_services_RUS.pdf [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => P [ITEM_INDEX] => 5 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => О нас [1] => Скачать презентацию ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) )
Array ( [0] => Array ( [TEXT] => Карьерные
возможности [LINK] => /careers/careers-crow/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 0 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Карьера в Русаудит [1] => Карьерные
возможности ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [1] => Array ( [TEXT] => Стажировка [LINK] => /careers/students/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 1 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Карьера в Русаудит [1] => Стажировка ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) [2] => Array ( [TEXT] => Почему
Русаудит [LINK] => /careers/why-crowe/ [SELECTED] => [PERMISSION] => R [ADDITIONAL_LINKS] => Array ( ) [ITEM_TYPE] => D [ITEM_INDEX] => 2 [PARAMS] => Array ( [icon] => ) [CHAIN] => Array ( [0] => Карьера в Русаудит [1] => Почему
Русаудит ) [DEPTH_LEVEL] => 2 [IS_PARENT] => ) )

Методика отнесения объектов к движимому или недвижимому имуществу
Наши юристы составили методику отнесения объектов крупнейшего игрока энергетической отрасли к движимому либо недвижимому имуществу. Это позволяет создать механизм избежания налоговых рисков, связанных с квалификацией основных средств в качестве движимых или недвижимых объектов.
Задача
Клиент поставил перед нами задачу – определить потенциальные налоговые риски, связанные с квалификацией основных средств в качестве движимых или недвижимых объектов (недвижимость облагается налогом на имущество организаций). При этом необходимо было выявить объекты, которые могут быть предметом спора в рамках выездной налоговой проверки.
Решение
Для работы с большим объемом информации мы совместно с клиентом разработали методику группировки объектов имущества (более 100) по их инженерным или функциональным признакам. После этого провели трудоемкую работу по выявлению общих инженерно-технических критериев отнесения имущества к движимым или недвижимым объектам (на основе анализа большого пласта правоприменительной практики).
Почему это важно?
Многие объекты клиента были квалифицированы в качестве «сооружений» – наиболее спорный класс имущества. Разработанное нами грамотное с правовой точки зрения структурирование объектов по признакам движимого либо недвижимого имущества помогает клиенту правильно определять налоговую нагрузку.