Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 My Past and Thoughts

OPINION
M.V. Yuzvak
15 Right to be heard. Dispute is not over

P.S. Kondukov
24 Production Sharing Agreements:  Critical overview ofЉapproaches used by state arbitration courts

COMMENTARY
A.A. Artyukh
33 Exercise of taxpayer’s right to review tax audit files

A.A. Arkhipov
42 How limitation period mechanism applies to discharge of tax obligations in terms of amendments to article 59 of the RF Tax Code

SOLUTION SEARCH
M.A. Zausalin
51 Tax implications faced by investor where developer is replaced

S.N. Panushko
60 Cases involving foreign companies (non-residents). Addressing topical issues

FOREIGN EXPERIENCE
R.R. Vakhitov
71 Vodafone case: a lesson worth $Љ2.6 bln

M. Laro
74 Taxpayer actions for damages and recovery of litigation costs: USA experience 

6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
84 JUDICIAL PRACTICE
88 EGISLATION MONITORING
90 BUSINESS PRESS ON TAXES
92 TAX HUMOUR!
96 TABLE OF CONTENTS