Table of contents
22, Января 2013
FROM THE EDITOR
S.G. Pepeliaev
4 Itching to do something
OPINION
A.V. Dyemin
13 General taxation principles: a separate article for each principle
O.R. Mikhailova
24 Methodology of court judgements in tax disputes as a guarantee that the precedent is applied correctly
G.K. Smirnov
30 Activities of the law enforcement authorities in fighting tax crimes: system-wide crisis
V.M. Zaripov
46 Proposals on how to improve legislation on liability for tax offences
SOLUTION SEARCH
A.A. Nikiforov
57 Old – new problems relating to the economic justification of expenses
M.S. Bytkina
63 Recovering unjust enrichment and interest for using someone else’s funds: tax implications
POLEMICS
A.G. Duyunov, D.I. Krymsky
69 Visits by the employees of a foreign counterparty: disputed issues relating to personal income tax
foreign experience
M.V. Rudakova
77 Information exchange: OECD
6 monthly overview
8 professional life
84 judicial practice
90 legislation monitoring
93 legal fairy tales
