Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 Longing for Instructions

INTERVIEW
9 The More you Practice, the More You Turn to Theory
This September the Moscow State University’s Financial Law Department will be five years old. Marina Ivlieva, the Head of the Department, and her colleagues answered our questions

OPINION
M.V. Larin
23 Calculating the Historical Cost of a Fixed Asset

V.A. Matchekhin
32 OECD’s Commentary on the Model Double Tax Convention: Legal Status in the Russian Federation

COMMENTARY
A.D. Alyoshin
41 Tax Control of Pricing: Court Practice in View of New Rules

E.A. Lysenko
48 Changes with Regard to Applying the 0% VAT Rate to Transportation Services: Advantages and Disadvantages

SOLUTION SEARCH
S.V. Savseris
57 Economic Justification of Taxes as a Principle of Russian Tax Law

A.A. Motos
68 “Refrain not to kill King Edward is right”

FOREIGN EXPERIENCE 
L.V. Katysheva
75 Liaison between Tax Authorities and Taxpayers: International Experience

CASE LESSONS
D.I. Krymsky
83 Specifics of Calculating Transport Tax

6 MONTHLY OVERVIEW  
89 JUDICIAL PRACTICE
92 TAX HUMOUR