Table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 Kept Safely Away
INTERVIEW
13 Being ‘moderately conservative’ and keeping clear ofЉtax schemes are the company’s key principles
Andrey Bashkirov, Head of Tax at Procter&Gamble, told us about the company’s principles, methods and objectives, as well as about the specifics of the work of the tax department. He also shared his views on the most important problems facing the industry and taxpayers in general
OPINION
A. V. Churyaev
27 On reclassifying a taxpayer’s transactions
COMMENTS
S.V. Savseris
37 Related parties: using the new rules
V.M. Zaripov
44 Tax crime: a new procedure for initiating criminal proceedings
M.V. Zavyazochnikova
51 Case law related to applying Resolution of the Presidium of the Supreme Arbitration Court No.Љ53 dated 12 October 2006
SEARCH FOR A SOLUTION
N.A. Travkina
55 Expenditure on producing specialist marketing materials
CASE LESSONS
A.G. Duyunov, D.I. Krymsky
63 Regular exports may be exempted from excise duty by obtaining a series of bank guarantees
FOREIGN EXPERIENCE
Jouni Honka-aho
69 On some transfer pricing practices in Europe
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
77 REVIEW
86 JUDICIAL PRACTICE
91 LEGISLATION MONITORING
92 BUSINESS PRESS ON TAXES
93 LEGAL FAIRY TALES