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Журнал для профессионалов в налогообложении
Интеллектуальная поддержка "Пепеляев Групп"

Table of contents

04, Ноября 2011

FROM THE EDITOR
S.G. Pepeliaev
4 Making the Same Mistakes

OPINION
11 Prices under Control
From 2012 new transfer pricing rules will come in force. Leading tax experts V.G. Akimova, D.L. Djalchinov and A.N. Bashkirov analyse the main changes.

COMMENTARY
A.D. Alyoshin
27 Determining the Deadline for Refunding Tax Overpayments after a Business Restructuring

L.E. Grishko
36
 Persons convicted for Tax Crimes: Who Are They?

SOLUTION SEARCH
P.A. Astafyev
47 Justifying Tax Benefits Associated with the Use of Offshore Companies: Existing Approaches

M.V. Yuzvak
54 Computation Method for Determining Tax Liabilities: Issues Associated with its Legal Application

I.Yu. Yakovlev
64 Is VAT Applicable to Contributions into the Property of an LLC?

FOREIGN EXPERIENCE
M. Laro
71 
The Recovery of Taxpayer Costs Incurred During the Administrative Stage of a Tax Controversy in the USA

6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
82 JUDICIAL PRACTICE
87 BUSINESS PRESS ON TAXES
90 LEGISLATION MONITORING
92 TAX HUMOUR!