Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4     Effective Protection

OPINION
E.V. Taribo
13     To What Extent May Courts Participate in Lawmaking

D. B-Kh. Ungunova
18     Ways to Mitigate Regressive Impact of VAT

COMMENTARY
A.A. Zhigina
27     Confusion in Calculating Interest or How Many Days are There in a Calendar Year?

SOLUTION SEARCH
S.V. Savseris, M.P. Bobko
35     Rule on Exhausting Rights to a Trademark as a Tax Risk Factor

I.A. Zelenin
41     Tax Risks of a Future Landlord

POLEMICS
53     2011: Are There Foreign Exchange Differences When Tax is Paid in Advance?

CASE LESSONS
V.V. Voinov, A.G. Duyunov
 69     Late Performance by Tax Agent: Is the Tax Agent Liable?

FOREIGN EXPERIENCE
R. Busse
75     Germany: Using Stolen CDs to Fight Tax Evasion

ALSO IN THIS ISSUE:

6     MONTHLY OVERVIEW
8     PROFESSIONAL LIFE
80     JUDICIAL PRACTICE
86     LEGISLATION MONITORING
89     BUSINESS PRESS ON TAXES
92     TAX HUMOUR!