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Журнал для профессионалов в налогообложении
Интеллектуальная поддержка "Пепеляев Групп"

Table of contents

06, Декабря 2011

 FROM THE EDITOR
S.G. Pepeliaev
4 Promissory Notes Under a Sword of Damocles

 INTERVIEW
17  An Anniversary of the Russian Tax System

 OPINION
I.V. Tsvetkov
25  Precedents Made by the Russian Supreme Arbitration Court Should be Subject to Stricter Constitutional Control

K.A. Sasov
33  Charging Default Interest to a Tax Agent is in Conflict With the Constitution

 SOLUTION SEARCH
M.V. Uzvak
43  Submitting Original Copies of Documents During Tax Audits

 POLEMICS
А.G. Duyunov, D.I. Krymsky
49  Are Software Updates VATable or Not?

S.М. Ryumin
59  Deductibility of Foreign Tax by Russian Companies

 FOREIGN EXPERIENCE
D. Laro
69  The First Results of Applying a Codified Doctrine of Economic Substance

 ALSO IN THIS ISSUE:
 MONTHLY OVERVIEW
10  PROFESSIONAL LIFE
82  JUDICIAL PRACTICE
86  TAX HUMOUR!
99  TAX HUMOUR!