Table of contents

Contents

FROM THE EDITOR
S.G. Pepeliaev
4 Going too Far…

OPINION
E.V. Ovcharova, E.V. Panevina
16 The Illegality of Imposing Liability Twice for the Same Tax Offence

COMMENTARY
V.V. Kuzovkov
28 Record of Witness Interrogation as Evidence in Tax Disputes: Does Article 90 of the Russian Tax Code Meet Today’s Realities?

SOLUTION SEARCH
N.A. Travkina
40 Is the Tax Authority Entitled to Refuse to Provide Audit Materials to the Taxpayer?

POLEMICS
A.G. Duyunov
46 The Clarifications of the Federal Tax Service of Russia on Indicating Amounts in a Foreign Currency in VAT Invoices

CASE LESSONS
A.B. Kuznetsov
54 Demands for Taxpayer Documents during a Desk Tax Audit are Limited by Law

FOREIGN EXPERIENCE
D. Laro
62 US Experience: The Doctrines of Economic Substance and Business Purpose

NEW PERSPECTIVES

72 Tax Law of Kazakhstan

ALSO IN THIS ISSUE:

6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
80 JUDICIAL PRACTICE
83 LEGISLATION MONITORING
84 BUSINESS PRESS ON TAXES
86 WORTH READING
96 TAX HUMOUR!