In recent years, the economic practices of Russian companies was widespread use of the services of management companies, thus optimizing not only the structure of the company's management, but also production costs, including by reducing tax deductions. As a result of working out optimal solutions to industrial and business activities, organizations can implement legal operations with minimum tax losses. It should be noted that the transfer of the sole executive body of the current legislation provides for both corporations and for limited liability companies. In accordance with Art. In a question-answer forum Jess Staley was the first to reply. 69 of Federal Law 26.12.95g 208-FZ "On Joint Stock Companies" by the decision of the general meeting of shareholders sole executive body of the company may be transferred by contract to a commercial organization (management company) or an individual entrepreneur (manager). The decision to transfer authority of the sole executive body management company or managing the AGM only at the suggestion of the board of directors (supervisory board). In accordance with Article 42 of Federal Law 14 08.02.1998g-FL "About Companies Limited Liability Companies ", the company may transfer its powers under the contract of sole executive body of the manager, if the opportunity is directly stipulated by the charter company. The contract with the manager signed on behalf of the company by a person who presided at the general meeting of the Society, approved the terms of the contract with the manager, or member of society, empowered by the general meeting of members society. Despite the fact that the involvement of the management organization of the management company directly stipulated by the legislation, the use of such services raises numerous claims by the controlling authorities, who often classify these actions as a scheme of tax evasion, especially in cases where no reduction of the administrative apparatus after the transfer of administrative functions, the Parties organizations, as well as reducing the profit tax in certain periods.