Table of contents

FROM THE EDITOR

S.G. Pepeliaev

4        Let it be ђ full stop 

OPINION

G.«. Kormakov

13      Developing a consistent approach to resolving tax disputes: key aspects 

Л.V. Putrova, S.V. Yaroslavtseva

20      Using witness testimony as evidence in tax disputes

COMMENTARY

V.V. Kuzovkov

31      Claiming a refund of tax overpaid more than three years ago 

R.R. Vakhitov

36      Russia-Cyprus Treaty: the rules are changing 

SOLUTION SEARCH

«.«. Artyukh

41      May a statement of a contracting party’s account be regarded as valid evidence?

S.V. Savseris, I.ѕ. Tregubov

50      VAT treatment of work and services relating to the import of goods

POLEMICS

«.G. Duyunov

63      May late invoicing by the supplier be used as grounds for disallowing a VAT deduction for the buyer?

CASE LESSONS

ѕ.«. Zausalin

69      VAT deductibility of losses under foreign currency invoices

FOREIGN EXPERIENCE

ѕ. Ucar

77      Tax certification in Turkey

6      monthly overview

8      professional life

82    judicial practice

85    business press on taxes

86    legislation monitoring

88    worth reading

90    TAX Humour!