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Журнал для профессионалов в налогообложении
Интеллектуальная поддержка "Пепеляев Групп"

Table of contents

11, Марта 2015

  FROM THE EDITOR

S.G. Pepeliaev
4 Venus in love 

OPINIONS 
N.L. Fаizrakhmanova 
13 Protection of a tax payer from abusive application of out-of-date tax rules
 
COMMENTARY
TAXATION OF CFC
L.N. Starzhenetskaya 
21 CFC or willful fiscal residence in the RF: what decide between?
 
А.М. Rabinovich
32 Several decisions by the Plenum of the Supreme Arbitration Court of the Russian Federation 
 
SOLUTION SEARCH
S.А. Sosnovskiy, V.V. Grigoriev
49 Changing taxation of movable property
 
POLEMICS
А.А. Artemiev, Т.V. Каkovkina
59 Including royalty into customs value of packaging. What usually forget tax payers and courts?
 
NEW PERSPECTIVES
А.V. Demin
79 Review of foreign publications over taxation 

ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
85 LEGAL PRACTICE
92 PAGE OF THE FOREIGN CURRENCY EXPERT