Table of contents
FROM THE EDITOR
S.G.КPepeliaev
4 They Ate James Cook!
R.I.КAhmetshin
15 Taxation of an Equal Exchange from the Perspective ofКthe Legal Principle of Economic Grounds for Tax
O.I.КVilyak
23 ЗTo Pass a Fair Decision, a Judge Must Be Convinced That He Is Right
I.V.КTsvetkov
35 Landmark Resolution of the Russian Supreme Arbitration Court on a Customs Dispute and Challenging Decisions on Tax Appeals
L.V.КKravchinsky, N.A.КTravkina
41 The Procedure of Reviewing an Appeal against a Decision Passed by a Tax Authority: Does the Taxpayer Have to Participate?
A.A.КNikonov
51 Applying a VAT Benefit to Advertising Campaigns
D.I.КKrymskiy
63 Voluntary Information Disclosure by Taxpayers: the Programme of the US Internal Revenue Service
I.V.КKhamenushko
75 About the Book: ЗControlled Transactions: Managing Tax Risks
Address of the editorial
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Moscow 123610, Russia
Tel. +7-495-967 00 07
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© Pepeliaev, Goltsblat
& Partners, 2009
