Table of contents

          S.G.КPepeliaev

4       Shaking Off the Cobwebs 

          R.M.КNurtdinov

17      Size of the Fine for a Tax Offence: Position ofКtheКRussian Constitutional Court

          E.A.КLysenko

24      Resolution No. 53 of the Plenum of the Russian Supreme Arbitration Court dated 12 October 2006: Procedural Issues Involved in Proving that a Tax Advantage Was Unsubstantiated 

          D.B.КZankin

33      Notion of Economic Grounds for Tax in the Decisions of the Russian Constitutional Court

          V.I.КUtka

40      Part of a Land Plot as a Taxable Item 

          A.A.КZhigina

45      Refined Approach to ЗThin Capitalisation 

          M.V.КAndreeva, E.V.КEremina

55      A Counterparty Delays Submitting Documents Supporting Expenses: Tax Risks 

          E.A.КOrlovskaya

67      The Law of the Federative Republic of Germany on Combating Tax Evasion: New Turn in the Fight against Unfair Tax Competition 

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