Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4    Answerable For Everyone

OPINION
A.A. Nikiforov
15     Confirming Expenses with the Documents Prepared According to Normal Business Practice of a Foreign State

22    How the Constitutional Rights of Taxpayers are Observed in Various Countries in a Time of Global

COMMENTARY
S.B. Babkin
33     Certain Aspects of Collecting VAT on the Import of Goods from Russia to Kazakhstan

N. A. Travkina
42    On Providing Tax Audit Materials to

SOLUTION SEARCH
I.B. Shtukmaster
49   The Presidium of the Russian Supreme Arbitration Court on VAT Deductibility upon the Mutual Offset of Liabilities

I.E. Lermontova
56    On the Tax Authorities Trying to Overcome the Ban on Increasing the Term of Field Tax

POLEMICS
S.A. Sosnovsky, R.R. Galiyakhmetov
63    Reimbursement of Litigation Costs: With or without

FOREIGN EXPERIENCE
R. Busse
73    Topical Issues and Practice of VAT Reimbursement in

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