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Журнал для профессионалов в налогообложении
Интеллектуальная поддержка "Пепеляев Групп"

Table of contents

08, Июня 2012

        FROM THE EDITOR

S.G. Pepeliaev
      Opportunities and obstacles
 
        OPINION
D.V. Tyutin
13     Some aspects of the legal treatment of taxes in the rulings of the Constitutional Court
 
Z.I. Timayev
20    Identifying the location of the source of income
 
D.V. Politov
28    Ultimate facts in tax litigation revisited
 
        COMMENTARY
        SCHOOL OF TRANSFER PRICING
V.G. Akimova
35     Comments on Ministry of Finance Letter
No. 03-01-18/2-31 dated 14 March 2012
 
I.B. Shtukmaster
39     Comments on Ministry of Finance Letter
No. 03-01-07/5-14 dated 28 November 2011
 
        SOLUTION SEARCH
А.М. Rabinovich
45     VAT – a discussion of new complicated issues
 
N.А. Travkina
62     Documentary evidence of advisory, management
and marketing services
 
        FOREIGN EXPERIENCE
D. Laro
71     Important litigated tax issues in the U.S.
 
6      MONTHLY OVERVIEW
80    JUDICIAL PRACTICE
86    BUSINESS PRESS ON TAXES
89    LEGISLATION MONITORING
93    LEGAL FAIRYTALES