Table of contents
08, Июля 2012
FROM THE EDITOR
S.G. Pepeliaev
4 If only they would come to terms
OPINION
E.V. Taribo
9 Russian Constitutional Court on taxes: Overview of decisions in 2011
COMMENTARY
SCHOOL OF TRANSFER PRICING
V.V. Voinov
19 Article 105.18 of the Tax Code: Compensating adjustments
SOLUTION SEARCH
V.P. Semenova
27 Disallowing the collection of judicial expenses on a bank guarantee: Constitutional aspect
S.V. Sosnovsky
38 Permanent establishments of foreign entities acting as agents: Main taxation issues in Russia
POLEMICS
O.I. Lyutova
51 The tax has been remitted to a “wrong” state budget. Can liability be imposed?
NEW PERSPECTIVES
A.I. Savitsky
59 A ban on tax discrimination in double tax treaties between Russia, Belarus and Kazakhstan
FOREIGN EXPERIENCE
D. Laro
73 Commonly litigated tax issues in the USA
6 monthly overview
84 judicial practice
89 legislation monitoring
91 business press on taxes
93 legal fairy tales
