Table of contents
11, Октября 2012
FROM THE EDITOR
S.G. Pepeliaev
4 Shooting from the hip
OPINION
D.V. Tyutin
D.V. Tyutin
11 Certain specifics of calculating VAT and personal income tax when the taxpayer “switches from one system to another”
V.M. Zaripov
V.M. Zaripov
18 The concept and structure of tax benefits
Ya.Yu. Zubarev, D.B. Volkov
28 The definition of a “buyer of services” for VAT purposes
COMMENTARY
SCHOOL OF TRANSFER PRICING
A.B. Kuznetsov
41 Submitting notifications or documents with regard to controlled transactions
SOLUTION SEARCH
E.A. Eremenko
51 Neutrality and fairness in taxation when exporters apply VAT deductions
S.A. Sosnovsky, R.R. Galiyakhmetov
55 Tax authorities’ claims to invalidate transactions with “problematic” counterparties: is this a procedural “vengeance weapon”?
POLEMICS
K.A. Sasov
65 Regarding the danger of “non-standard” judicial vocabulary. How to bring the law back to the court?
foreign experience
79 Tax reform in the USA and Europe. Harmonisation of tax legislation
6 MONTHLY OVERVIEW
88 JUDICAL PRACTICE
93 LEGAL FAIRY TALES
96 TABLE OF CONTENTS
