Table of contents
03, Марта 2014
FROM THE EDITOR
S.G. Pepeliaev
4 Quantity at the expense of quality
OPINION
R.I. Ahmetshin
21 Thin capitalisation: results of 2013 or how gaps in the law are compensated by the careless treatment of legal rules
COMMENTARY
SCHOOL OF TRANSFER PRICING
G.N. Timonichev
37 What does a comparable company mean and how to find it?
O.O. Zhuravleva
48 The principle of supremacy of law in connection with changes to the regulation of tax procedural norms
SOLUTION SEARCH
S.A. Sosnovsky
57 Economic analysis when resolving tax disputes: direct and indirect expenses for profit tax
A.G. Duyunov, D.I. Krymskiy
67 Discounts for employees: accounting for profit tax purposes
N.A. Travkina
71 Calculating VAT with regard to Russian goods sold to Kazakhstan
FOREIGN EXPERIENCE
A.A. Shemytkin
81 A look from the future: what simplification of the procedure for initiating criminal cases relating to tax crimes will lead to
ALSO IN THIS ISSUE:
8 MONTHLY OVERVIEW
10 PROFESSIONAL LIFE
86 JUDICIAL PRACTICE
90 Tax humour!
