Table of contents
11, Сентября 2012
FROM THE EDITOR
S.G. Pepeliaev
4 With a friendly greeting
INTERVIEW
9 “There are no equivalents in Russia yet…”
Irina Rusakova, Professor of the Financial University under the Government of the Russian Federation, told us about the new master programme International tax planning
OPINION
V.N. Nazarov
19 Distinguishing between social and economic tax benefits in resolutions of the Russian Constitutional Court
A.V. Razgildeev
28 Reimbursing court expenses: Legislative gaps require the Constitutional Court to intervene
COMMENTARY
SCHOOL OF TRANSFER PRICING
E.I. Semkina, N.R. Khachatryan
39 Specifics of tax audits of transactions between related parties
SOLUTION SEARCH
51 E.V. Ovcharova, Yu. A. Osipova
Failure to withhold tax at source: Implications for the tax agent in view of the stance of the Presidium of the Russian Supreme Arbitration Court
D.I. Krymsky
60 Deducting expenses on insuring the risks associated with disruption of production
CASE LESSONS
A.G. Duyunov
67 If the tax authorities apply the computational method without justification, this is a ground for treating additional charges as illegal
foreign experience
75 International kaleidoscope: What is new in fighting tax evasion
6 monthly overview
86 judicial practice
90 legislation monitoring
92 business press on taxes
93 legal fairy tales
