Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 Nothing Is Too Trivial To Fight Over

POLEMICS
K.A. Sasov, V.M. Zaripov
11 Why Are ECHR’s Decisions Binding on Russian Arbitration Courts?
   
OPINION
A.G. Pershutov
21 Development of the Tax Benefit Concept in Court Practice

INTERVIEW
27 Taxes as a Tool of Innovation Economics
Yury Viktorovich Vasilyev, Chairman of the Russian State Duma’s Budget and Taxes Committee, told us about the most important future legislative innovations in the tax sphere

COMMENTARY
V.A. Gidirim, R.R. Vakhitov
39    Lessons of the Bloomberg Case

SOLUTION SEARCH
E.V. Shestakova
49 Mergers and Demergers for Tax Planning Purposes

56 Expenses of a Future Lessee ђ Deductible and Non-Deductible

A.G. Duyunov
66 Deduction of Expenses for Remediating Land Provided for Subsurface Use

FOREIGN EXPERIENCE
D. Laro
73 The Codification of the Economic Substance Doctrine in the United States

ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
80 JUDICIAL PRACTICE
86 LEGISLATION MONITORING
89 BUSINESS PRESS ON TAXES
91 TAX HUMOUR!