Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4  Just a Mirage

OPINION
V.V. Kuzovkov
15 Submitting Evidence Directly to Court: Is the Taxpayer Exercising or Abusing a Right?

V.V. Boriskin
24 Ways of Protecting the Taxpayer’s Rights: the Existing Doctrine and New Approaches of the Russian Supreme Arbitration Court

COMMENTARY
K.Yu. Litvinova, I.B. Shtukmaster
35  Controlled Transactions: Specifics of Tax Treatment

SOLUTION SEARCH
I.V. Zakharov
49 Admissible Ways of Obtaining Evidence During Desk Tax Audits

POLEMICS
S.V. Savseris
57 Bonuses under Sale and Purchase Agreements: Are any Services Provided?

CASE LESSONS
A.G. Duyunov, D.I. Krymskiy
65 On the Accrual of Excise on Short Supplies of Exported Goods

FOREIGN EXPERIENCE
A.E. Yegorov
73 On Alternative Ways of Settling Tax Disputes in the USA

ALSO IN THIS ISSUE:

6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
85  REVIEW
88  JUDICIAL PRACTICE
92  LEGISLATION MONITORING
93 LEGAL FAIRY TALES