Table of contents
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:
8 MONTHLY OVERVIEW
10 PROFESSIONAL LIFE
82 JUDICIAL PRACTICE
86 TAX HUMOUR!
99 TAX HUMOUR!