Table of contents

FROM THE EDITOR
S. G. Pepeliaev
He Has Made One Respect Him

OPINION
K. A. Rubalskiy
Res Judicata in Tax Disputes: Russian and European Experience

COMMENTARY
Legal Aspects of Tax Controls in Transfer Pricing

SOLUTION SEARCH
I. V. Avdeeva
Topical Issues of Writing off Receivables

POLEMICS
D. V. Tyutin
Qualification of Payment as Excessively Collected Tax

CASE LESSONS
L. A. Konusov
When Does the Absence of Supporting Documents on Expenses not Result in Additional Profit Tax Liabilities? Position of the Russian Supreme Arbitration Court

FOREIGN EXPERIENCE
Eliko Tsiklauri – Lammich
Tax CD Affair: Germany Faces a Dilemma

ALSO IN THIS ISSUE:
MONTHLY OVERVIEW
PROFESSIONAL LIFE
REVIEW
JUDICIAL PRACTICE
LEGISLATION MONITORING
BUSINESS PRESS ON TAXES
WORTH READING
TAX HUMOUR!