Table of contents
08, Июня 2012
FROM THE EDITOR
S.G. Pepeliaev
4 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
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
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
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
