Table of contents

FROM THE EDITOR

S.G. Pepeliaev
4        Taxes sprouting in abundance

OPINION

O.I. Lyutova
19      Can deflator coefficients raise taxes?

N.V. Romanenko
28      The notion of income in different areas of the law

POLEMICS

G.I. Sarkisyan
35     Applying the Russian Tax Code and OECD instruments to taxing intra-group services and agreements for allocating expenses

A.A. Nikonov
42     Risks associated with OECD rules being applied to the pricing of intra-group services

SOLUTION SEARCH

A.G. Duyunov
61      Imposing penalties for a new type of arrears

M.Yu. Barykin
66     Writing off expenses incurred on creating websites: other expenses or amortisation?

FOREIGN EXPERIENCE

R. Busse
75     The economic interpretation of tax regulations and whether taxation is justified in economic terms: the German approach

        ALSO IN THIS ISSUE:

6      MONTHLY OVERVIEW

8      Professional life

84    Judicial practice

88    Business press on taxes

90    Legislation monitoring

93    Tax humour