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Журнал для профессионалов в налогообложении
Интеллектуальная поддержка "Пепеляев Групп"

Table of contents

08, Октября 2011

S.G. Pepeliaev
4  Is It Time for Retirement?

 COMMENTARY
D.A. Kustov
11 Procedure for Sending A Tax Notification: Presumption of the “Sixth Day” and Whether It is Possible to Refute It

B.Ya. Bruk
16 Rules of Insufficient Capitalisation: Does it Repeat Something We Already Know or Are These New Trends in the Way the Law is Applied?

A.A. Melikdjanyan
30 
Electronic VAT invoices: New Rules

OPINION
I.V. Dementyev
39 
Grounds and Justification of Individual Regulations Issued by the Tax Authorities in the Practice of the Russian Constitutional Court and State Commercial Courts

SOLUTION SEARCH
E.V. Bogdanova
49 Composition of Direct Expenses: Is There Freedom of Choice?

I.M. Tregubov
58 
Deducting Expenses on Environmental Fees: Issues of Applying the Law

POLEMICS
K.Yu. Saskov
67 A New Perspective on Taxation of Investment Relations

FOREIGN EXPERIENCE
D.M. Zapol
77
 Redomiciliation as an International Tax Planning Tool

6 MONTHLY OVERVIEW
8  PROFESSIONAL LIFE
85  JUDICIAL PRACTICE
89  LEGISLATION MONITORING
91 TAX HUMOUR!