Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 New Tax Collectors

OPINION
I.V. Tsvetkov
17 Commercial Law as an Important Guide to Improving the Use of Tax Advantage Concept

M.V. Yuzvak
26 Missing Regulations in Tax Law

SOLUTION SEARCH
P.A. Popov
35 “Precedent-Oriented Review” of Court Rulings: What is New in Legislation and Judicial Practice

40  Retroactive Effect of Resolutions by the RF Supreme Arbitration Court in the Light of Resolution No. 1-P by the RF Constitutional Court dated 21 January 2010

POLEMICS
A.D. Alyoshin
51 Specifics of Identifying Taxable Items in Software Sale Transactions

Yu.S. Alexandrova
56 Topical Issues of Identifying Taxable Items and Tax Treatment in Sale of Software

CASE LESSONS
A.G. Duyunov
63 Deduction of Expenditure on Software

FOREIGN EXPERIENCE
N.P. Kucheryavenko
71 The Ukrainian Tax Code: Is this the End or the Beginning?

ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
79 NEW PERSPECTIVE
84 JUDICIAL PRACTICE
88 LEGISLATION MONITORING
90 BUSINESS PRESS ON TAXES
91 TAX HUMOUR!
96 TABLE OF CONTENTS