The strongest starting point: Accurate records
Recording business expenses promptly with proper documentation, assigning correct useful lives to fixed assets and recognizing provisions only when their conditions are met are fundamental planning areas.
Build the contract, approval and payment trail when the transaction occurs rather than explaining it afterwards. Record quality is what makes a tax benefit defensible.
Model incentives and structure decisions
Service exports, R&D, Technoparks, investment incentives and the social-content exemption each operate under their own conditions. The order in which benefits interact can also affect the result.
When comparing a sole trader, limited company and joint-stock company, model salaries, dividends, social security, investment and exit scenarios together. The lowest tax today is not always the best long-term structure.