The article is devoted to the analysis of tax risks when organizing mergers and acquisitions.  At the heart of such transactions, as Mr. Narezhny says, are business interests and they determine their structure. At the same time, any serious merger-acquisition transaction cannot do without legal support, including from specialists in tax law.
The role of tax lawyers in such transactions is to, together with their colleagues specializing in other areas of law, structure the transaction in such a way as to minimize all possible risks and, in particular, tax ones.