Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4  Half law and half payment
 
 OPINION
N.S. Ivashchenko
9  Accelerated depreciation: the 10-year results

 COMMENTARY
 SCHOOL OF TRANSFER PRICING
 K.Yu. Litvinova
31  Pay attention: notification of a controlled transaction

V.V. Voinov
38  Documentation: new recommendations

 SOLUTION SEARCH
S.A. Sosnovsky
45  Bank preferences: do they result in taxable income for the client?
  
Ya.Yu. Zubarev, D.B. Volkov
51  Practical aspects of applying the criteria for determining where a buyer of services carries out its operations when calculating VAT

 TALKING POINT
N.V. Romanenko
65  The principle of equality before the law and the court in the area of tax: the practice of the arbitration courts
 
E.A. Eremenko
74  Deducting VAT: equality of taxation and the unity of the state budget?

 FOREIGN EXPERIENCE
I.B. Shtukmaster, A.V. Razgildeev
79 How a landlord’s income is treated when permanent improvements are made to leased property: experience of the USA and Russian practice

6  MONTHLY OVERVIEW
89  JUDICIAL PRACTICE
93  LEGAL FAIRY TALES