" Leaseback offers the companies a very broad prospects for tax planning and the creation of a formal legal schemes of tax optimization. It should be noted that a formal lease-back enough just corresponds to the notion of obtaining undue tax benefits the organization in accordance with the findings of the Plenum of the RF in the Resolution of 12.10.2006 53 since in such schemes, there is a seemingly pointless roundabout property and money between the two companies. In fact, the fixed assets will not move, all actions are performed only on paper, and the lessee is very important saves on taxes due leasing payments and reduce the life of the asset and the lessor makes an impressive amount of VAT to be deductible. These factors result in a claim by the tax authorities, according to which because the transaction leaseback are, in fact, only with documents, they are fictitious. In order to ensure the reality and feasibility of leasing must adhere to the following Rules: – Business leaseback goal – finding financial resources for development (expansion, working capital). In this regard, is highly undesirable to create a closed circuit movement of funds between affiliated entities, in which the lessee acquires the leased asset is actually from himself, which automatically calls into question the business purpose of the transaction. – Decisions the need for fixed assets for leasing or financing involving leaseback should be motivated (eg, production development plan, memoranda or industrial engineering Services to replace parts of equipment to new, more productive, the financial settlement with the analysis of profitability of different options for obtaining equipment (hire-purchase or through leasing, credit or receiving funds under the leaseback, etc.), it makes sense to analyze competing proposals from three or four leasing companies to contact their representatives and make a reasoned choice between them). .