Table of contents

FROM THE EDITOR
S. G. Pepeliaev
It didn’t take long for them to start

OPINION
O. R. Mikhailova
Tax Arrears: Myth or Reality? Two Opinions on the Statute of Limitations
E. P. Vaskova
Expenses for Tax Purposes: a Constitutional and Legal Aspect

INTERVIEW
«Stare Decisis is Usually the Wise Policy», – Marlene Laro

SOLUTION SEARCH
E. I. Semkina, N. A. Shaginyan
Limitations on Additional Tax Audit Measures: Can New Claims Be Made?
D. V. Politov
Expenses on Production Services May Be Deducted without Acceptance Certificates Signed by the Contractor

POLEMICS
A. G. Duyunov
Distribution of Advertising Printed Materials: are They Subject to VAT?

CASE LESSONS
A.Yu. Vasilyev
Calculation of the Base for Fines under Article 119 of the RUSSIAN Tax Code

FOREIGN EXPERIENCE
K. K. Semkin
Agreements on Compliance with Tax Obligations and Their Impact on a Pricing Agreement: Dutch Experience

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