Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4     A right to nonsense

OPINION
A.A. Arkhipov
19    A right to refund and offset tax paid or collected in excess: Remedies, practice and prospects of their application

V.V. Voinov
28     Legal nature of compulsory social insurance contributions

COMMENTARY
   
AS A PART OF THE SCHOOL OF TRANSFER PRICING PROJECT
P.A. Popov
40     Terms and conditions of transactions between related parties, which are relevant for tax purposes

V. M. Zaripov
45     The ‘splendours and miseries’ of the corresponding adjustment.

SOLUTION SEARCH
E.A. Lysenko
51     On applying computational methods for calculating taxes

A.V. Grachyov
64     Whether reimbursement of expenses for out-of-court settlement of a tax dispute is justified

FOREIGN EXPERIENCE
K. Demeyer
73     Tax mediation: Belgian experience

8     MONTHLY OVERVIEW
10     PROFESSIONAL LIFE
82     JUDICIAL PRACTICE
89     LEGISLATION MONITORING
91     BUSINESS PRESS ON TAXES
93     LEGAL FAIRY TALES
96     TABLE OF CONTENTS