Table of contents
09, Мая 2012
FROM THE EDITOR
S.G. Pepeliaev
4 Beyond the Horizon
OPINION
E.V. Suvorova
13 Conceptual Changes in the Procedure of Examining Tax Disputes
COMMENTARY
SCHOOL OF TRANSFER PRICING
V.G. Akimova
29 Controlling Prices in Related-Party Transactions: General Overview of Methods Used
M.V. Yuzvak
40 Tax on Charity
SOLUTION SEARCH
S.V. Deyanova, Zh.E. Nurgaliev
47 Regional Tax Benefits for Organisations Investing in Russia
POLEMICS
O.R. Mikhailova
61 Transport Tax without Transport. Is this Possible?
N.A. Travkina
68 Does Interest Accrue on Profit Tax Arrears if a Taxpayer is Entitled to Recover VAT from the Budget?
FOREIGN EXPERIENCE
S. Reckziegel
75 Appealing an Individual Tax Ruling. German Experience
6 MONTHLY OVERVIEW
84 JUDICIAL PRACTICE
88 BUSINESS PRESS ON TAXES
90 LEGISLATION MONITORING
93 LEGAL FAIRYTALES
96 TABLE OF CONTENTS
