Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4 Militant laymen

 COMMENTARY
D.M. Kazansky
17 Horizontal monitoring: a new approach to tax administration

 OPINION
K.I. Baigozin
29 Inadequate taxation and double taxation as the ground for checking regulations for compliance with the constitution

37 The future of settlement agreements in tax disputes

 SOLUTION SEARCH
M.V. Yuzvak
51 Applying the zero rate to on-board supplies: general approaches

M.A. Zausalin
58 Deducting input VAT when acquiring hotel services through an agent

 POLEMICS
A.G. Duyunov, K.Yu. Litvinova
65 Should OECD rules apply in tax disputes regarding transfer pricing?

 FOREIGN EXPERIENCE
V.I. Teremetsky
75 Legal regulation of the activity of major taxpayers: experience of Ukraine

 ALSO IN THIS ISSUE:
6  MONTHLY OVERVIEW
8  PROFESSIONAL LIFE
84  JUDICIAL PRACTICE
87  LEGISLATION MONITORING
90  BUSINESS PRESS ON TAXES
93  LEGAL FAIRY TALES