Table of contents

FROM THE EDITOR
S. G. Pepeliaev
Once we had tallied the results, we cried bitter tears…

POLEMICS
A. G. Duyunov
Presumption that Prices Comply with Market Levels:
This is Held Today. What About Tomorrow?

OPINION
A. G. Pershutov
The Meaning of Court Practice for the Development of Extra - Judiciary Procedures for Settling Tax Disputes

COMMENTARY
O. V. Gorbatova, A. A. Filina
Personnel Lease: Development of Court Practice and Tax Risks

CASE LESSONS
V. P. Kolomeitseva
Control over Compliance by the Taxpayer with Article 40 of the Russian Tax Code Using the Netback Method for Determining Market Prices

SOLUTION SEARCH
I. A. Belokopytova
Lease of Cars from Employees: Tax Questions
L. V. Romaschenko
Tax Risks for a Company When Providing Meals for Its Employees

FOREIGN EXPERIENCE
M. Laro
Deduction of Business Expenses in the United States

MONTHLY OVERVIEW
PROFESSIONAL LIFE
REVIEW
JUDICIAL PRACTICE
LEGISLATION MONITORING
BUSINESS PRESS ON TAXES
WORTH READING
TAX HUMOUR!