The article proposes an approach under which related parties could be differentiateв according to the degree of influence of one entity on the formation of the will of another into three varieties: 1) one person has an opportunity directly to shape the will of another person (red degree); 2) one person can affect the formation of the will of another person, unless proven otherwise (yellow degree); 3) one person cannot influence the forming of will of another person, unless proven otherwise (green). Depending on the degree of influence of one person on the formation of the will of another may be allocated the burden of proof of the impact of interdependence on economic transactions and results of operations of the taxpayer. Also there are approaches in the article for formatting the figure of consolidated taxpayer from group of companies, involved in the maintenance of a single process.