Table of contents

FROM THE EDITOR
S. G. Pepeliaev
This Mystery is Great

OPINION
K.А. Sasov
Legal Positions of the Russian Constitutional Court as Guidance to the Interpretation of the New Tax Rules

COMMENTARY
S. A. Sosnovsky
Correcting Mistakes in the Current Tax Period – Controversial Issues
A.Yu. Vasiliev
The Supreme Arbitration Court of Russia on the Statute of Limitation for a Field Tax Audit: Does this Qualify as Judicial Precedent?

SOLUTION SEARCH
V. I. Utka
Considering Court Practice as Part of Tax Planning of Investment and Construction Activities
L. A. Merkulova
Specifics of the Taxation of Swaps as Financial Derivatives

POLEMICS
A. G. Duyunov
Inclusion of the Mineral Extraction Tax in the Imputed Value of Minerals: Positions of the Russian Constitutional Court and the Russian Supreme Arbitration Court

FOREIGN EXPERIENCE
V. N. Kornilov
Amendments to the Tax Legislation of Great Britain

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