Table of contents

FROM THE EDITOR

S.G. Pepeliaev
4        Clean decision

INTERVIEW

9        Out-of-court settlement prevailing over going to court

OPINION

V.M. Zaripov
19      Challenging official clarifications: new opportunities

SOLUTION SEARCH

E.V. Martemyanova
31      Identifying the estimated value of mineral resources extracted for tax purposes

D.A. Shubin, I.A. Smirnova
40      On including licence payments for the Olympic branding in the customs value of goods

O.G. Puchkova
44      Updated tax on personal property and property jointly owned by spouses

POLEMICS

L.Sh. Yulgusheva
57     Administering personal income tax payable in Russia by foreign nationals: practical difficulties

FOREIGN EXPERIENCE

K.A. Ponomareva
67      Cross-border accounting of losses: a new Decision by the European Union’s Court of Justice

A NEW APPROACH

V.A. Matchekhin
75      A modern approach to foreign tax law

    Also in this issue:

6      MONTHLY OVERVIEW

80    LEGISLATION MONITORING

84    JUDICIAL PRACTICE

93    PAGE OF THE FOREIGN CURRENCY EXPERT

96    TABLE OF CONTENTS