Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 If You  Have Been Robbed, Pay Up!

OPINION
O.R. Mikhailova
15 Retroactive Effect of Judicial Interpretation. How to Improve the Position of Taxpayers Without Exposing Them to Risk

D.V. Tyutin
22 Subsidiary Application of Rules of the Russian Arbitration Procedure Code in Tax Proceedings

V.M. Zaripov
32 Two Flaws in the Russian Tax Code that Put Business Stability at Risk
       
COMMENTARY
E.P. Vaskova
39 Judicial Evaluation of the Legal Nature of a Tax Audit Report

R.S. Fatkhutdinov
45 The Doctrine of Beneficial Ownership in Tax Relations

POLEMICS
53 On Collecting Money for Paying Royalties to Authors: The Discussion Continues

CASE LESSONS
A. G. Duyunov
67 Expenses on Certification of Equipment: Should We Deduct Them on a One-Off Basis or Include Them in the Historic Cost?

FOREIGN EXPERIENCE
D. Laro
73 Rules of Evidence in Tax Litigation

ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
82 JUDICIAL PRACTICE
86 LEGISLATION MONITORING
90 BUSINESS PRESS ON TAXES
92 TAX HUMOUR!
96 TABLE OF CONTENTS