Table of contents
13, Декабря 2012
S.G. Pepeliaev
4 Invasion of hybrids
INTERVIEW
13 The new mechanism for identifying tax crimes is deliberately complex
I.N. Soloviev, an honoured lawyer of the Russian Federation and well-known expert speaks about new elements of economic crimes, changes in the sequence of tax crimes and fight against fly-by-night companies
OPINION
V.M. Zaripov, E.V. Eremina
27 Does prudence give protection from claims?
D.V. Tyutin
38 Transfer of the burden of proof in tax disputes
COMMENTARY
SCHOOL OF TRANSFER PRCING
P.A. Popov
43 Justifying prices for tax purposes: a lawyer helps
SOLUTION SEARCH
A.M. Rabinovich
55 VAT in construction: new issues
CASE LESSONS
N.A. Travkina
69 Taxation of profits: accounting for expenses on bank services
FOREIGN EXPERIENCE
A.V. Kirillov
75 How Switzerland fights against abuse of tax treaties
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
84 JUDICIAL PRACTICE
87 legal fairy tales
90 ARTICLES PUBLISHED IN 2012