Table of contents

FROM THE EDITOR
S. G. Pepeliaev
Payment orders never come singly

OPINION
A. A. Motos
Economic justification of the land tax

N. L. Faizrakhmanova, E. V. Eremina
Zero percent VAT rate: A benefit or a burden?

INTERVIEW
Taxation needs high - tech processes
We asked Alexander P. Pochinok, member of the Federation Council, to analyse the most recent amendments to tax legislation and comment on development trends

COMMENTARY
K.A. Sasov
«Secret» proofs of a tax offence

SOLUTION SEARCH
V. M. Pois, V. G. Pchelintseva, A. K. Popova
On the taxation of transactions with imported goods

D. V. Borisov
On the rate of VAT on services relating to products imported into the Russian Federation before they are released for domestic consumption

POLEMICS
S. A. Sosnovsky, V. V. Grigoryev
Determining the market value of securities for profit tax purposes. Should transactions with specified parties be taken into account?

CASE LESSONS
J. N. Urban, A. V. Nikiforov
Limits on proving that the outstanding amounts cannot be collected from a liquidated debtor

FOREIGN EXPERIENCE
S. Rektsigel
The legal significance of judicial decisions for tax and legal relations in Germany

MONTHLY OVERVIEW
PROFESSIONAL LIFE
REVIEW
JUDICIAL PRACTICE
LEGISLATION MONITORING
BUSINESS PRESS ON TAXES
TAX HUMOUR!
TABLE OF CONTENTS