The lack of specific legal regulation of the Institute of outsourcing implies a need for detailed work on a contract with all points of view, including civil, administrative and tax in order to avoid negative consequences in order to avoid any controversy and negative impacts should be included in the contract outsourcing all the essential terms, focusing on the following aspects: – to publish the internal organizational and administrative documents of the need to involve a third party or third-party staff – in the preparation of a verbatim text of the treaty to use the terminology of the Tax Code and not use the terms "outsourcing", "outstaffing" and "rental staff" alternative is "to provide services personnel "- the subject of the contract should be as well-formulated, thereby eliminating the ambiguity of its interpretation – the contract should be clearly defined customer requirements to the outsourcer regarding the specifics of the service provided, with qualifications and experience in attracting professionals – in the contract should be written, the property which the parties will be involved in the outsourcing company pursuant to their treaty obligations – to determine the penalties for work performed (in the form of fines or damages to the customer) and the condition of confidentiality, consisting of the non-disclosure of business secrets customer – not to conclude an agreement on provision of services in accounting, or contract for personnel with specialized interdependent Organization – to ensure the proportionality of cost of services rendered to the volume, quality and labor costs; Proper preparation of the contract, taking into account all the above conditions allow to reach positive effects from the use of outsourcing and eliminate the possibility of tax authorities in the retraining of transactions and minimize tax risk. In addition, international experience shows that outsourcing improves the efficiency of administrative and management processes, control costs more effectively work to focus enforcement authorities in the main activities to improve the quality of services to ensure the availability of new technologies, reduce capital costs, reduce administrative and managerial staff, which will lead to significant savings financial resources, which is also an important aspect of that crisis.. .