Table of contents
15, Января 2015
FROM THE EDITOR
S. G. Pepeliaev
4 Crashing payments
INTERVIEW
9 Sense of justice
Viktor Valentinovich Batsiev, retired judge of the Supreme Arbitration Court of the Russian Federation, shared with his experience of work in the Supreme Arbitration Court of the Russian Federation and also told about prospects for the development of judicial practice
COMMENTS
TAXATION OF CFC
L. N. Starzhenetskaya
29 Efficiency of taxation rules over controlled foreign companies
OPINIONS
К.К. Tokareva
45 OECD Transfer Pricing Guidelines: adaptability in Russia
V.M. Zaripov
51 Appealing of interpretations of financial and tax authorities: items of jurisdiction and cognizance
Е.А. Lysenko
56 Principle of economic feasibility of taxation in particular provisions of the article 21 of The Russian Tax Code
SOLUTION SEARCH
М.U. Barykin
67 Injunctive measures of tax authority in company’s address modification
FOREIGN EXPERIENCE
М.А. Mitin
75 Tax benefits in special economic zones of India
ALSO IN THIS ISSUE:
6 MONTH’S REWIEV
82 PAGE OF THE FOREIGN CURRENCY EXPERT
86 LEGAL PRACTICE
92 MONITORING LEGISLATION
96 TABLE OF CONTENTS
