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Журнал для профессионалов в налогообложении
Интеллектуальная поддержка "Пепеляев Групп"

Table of contents

30, Ноября 2014

 FROM THE EDITOR

S.G. Pepeliaev
4Beyond the law 
 
OPINIONS
D.V. Tyutin 
17A dispute over tax benefit: direct and indirect evidences of negatives 
 
V.V. Priobrazhenskaya 
28 An accounting view of an income basket: theory and practice  

COMMENTARY
E.G. Lazareva, U.A. Osipova
39Practice’s review over taxation of debenture interests
 
SOLUTION SEARCH
A.B. Zolotoreva 
53Price in status quo... Is there real possibility to have a discount or is it a paradox? 
 
S.V. Savseris 
62VAT at a premium: fragile balance 
 
A.G. Duyunov 
66Competition in accordance to provisional measures of tax authorities and a Court
 
V.I. Ryvkin 
70Opinion of the Supreme Court of the Russian Federation towards due notice of insurance fee’s payer  
 
FOREIGN EXPIRIENCE
I.G. Levin 
77Payment for public TV and radio broadcasting in FRG: difficulties in maintaining of constitutional legitimacy 

ALSO IN THIS ISSUE:

7PROFESSIONAL LIFE 
14 MONTHLY OVERVIEW
83 MONITORING LEGISLATION
84PAGE OF THE FOREIGN CURRENCY EXPERT
88COURT PRACTICE
91ARTICLES PUBLISHED IN 2014