Table of contents
15, Декабря 2010
FROM THE EDITOR
S.G. Pepeliaev
4 Personal Tax
OPINION
M.A. Osherov
17 VAT Exemption for Developers: Options and Limitations
Interview
23 There Are Numerous Cases Where the Tax Authorities Make Manifestly Unjustified Claims Against Taxpayers
Antonina Doroshkova, Chair of judges of the Twentieth Arbitration Court of Appeal
commentary
Yu. M. Lermontov
35 On the New Procedure for Refunds When Personal Income Tax is Withheld in Excess
SOLUTION SEARCH
S.V. Savseris, I.M. Tregubov
39 A Subscription-Based Service Agreement: Tax Risks
POLEMICS
A. G. Duyunov
45 One of Conditions for Imposing Property Tax Is that the Asset Should Be Ready to Use
M.V. Yuzvak
51 Sale of Share in Authorised Capital. Is Interest on Loan Deducted for Tax Purposes?
case lessons
K.A. Sasov
59 How to Confirm that the Tax Benefit is Justified if the Counterparty Acts in Bad Faith?
foreign experience
E.A. Imykshenova
67 Anti-Avoidance: English Version
6 monthly overview
8 professional life
80 judicial practice
83 legislation monitoring
84 WORTH READING
86 TAX Humour!
