Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 Tender care

OPINION
V.A. Akimova, A.A. Nikonov
21  VAT: is it a tax on shortfall?

D.V. Tyutin
32  Devaluation of certain legal positions of the Russian Constitutional Court in terms of taxes

COMMENTARY
A.B. Zolotaryeva
41  Is the issue of collecting taxes from an agent solved?

SOLUTION SEARCH
O.R. Mikhailova
51  Interpreting article 170 of the Russian Tax Code: tools and methods

SCHOOL OF TRANSFER PRICING
G.V. Elistratov
56  Tax aspects of allocating indirect expenses when calculating the operating margin

I.A. Khavanova
67  Unidentified persons and the consequences of their actions in tax law

FOREIGN EXPERIENCE
A.E. Nikolaeva
75  This articles analyses the specifics and efficiency and effectiveness of the institution of a controlled foreign corporation (CFC) in Russia, as well as the difficulties connected with implementing this as compared to the CFC institution abroad

ALSO IN THIS ISSUE:

6    MONTHLY OVERVIEW
8    PROFESSIONAL LIFE
82  JUDICIAL PRACTICE
89  BUSINESS PRESS ON TAXES
91  LEGISLATION MONITORING
93  PAGE OF A FOREIGN CURRENCY EXPERT