Table of contents
17, Августа 2012
FROM THE EDITOR
S.G. Pepeliaev
4 «90-60-90» for the Russian Federal Tax Service
OPINION
K.I. Baigozin
17 Discussing draft Resolution of the Plenum of the Russian Supreme Arbitration Court with regard to applying part one of the Russian Tax Code
commentary
SCHOOL OF TRANSFER PRICING
E.A. Lysenko
27 Issues associated with applying pricing agreements
V.V. Osin
35 A special tax inspectorate has been created to control prices. Readers are offered some preliminary recommendations
SOLUTION SEARCH
G.V. Elistratov, D.M. Schekin
39 Deducting VAT on advance payments to a foreign supplier
N.A. Travkina, I.V. Kravchenko
49 Checking the taxpayer’s counterparties to mitigate tax risks
E.V. Fetisova
56 VAT invoices: a thin line between correction and adjustment
foreign experience
M. Visentin
75 Balancing the fight against tax evasion with taxpayers rights: some insight into the European experience
6 monthly overview
8 professional life
82 judicial practice
88 business press on taxes
91 legislation monitoring
93 legal fairy tales
96 TABLE OF CONTENTS
