COMPLIANCE WITH THE PRINCIPLES OF DUE DILIGENCE AND REALITY IN PRACTICE
The article deals with current topics - the exercise of due diligence in the selection of counterparties and suppliers, as well as practical issues of confirming the reality of transactions. The article analyzes the provisions of the tax legislation of Russia and other countries in terms of the content of mandatory requirements and provisions for the implementation of due diligence by managers and other officials of organizations.