Table of contents
15, Апреля 2013
FROM THE EDITOR
S.G. Pepeliaev
4 When what we have said is echoed far and wide
OPINION
D.V. Tyutin
13 The Russian institution of tax agents: hidden contradictions
Ya.Yu. Zubarev, D.B. Volkov
22 Sale of work as the subject of taxation: a methodological problem
POLEMICS
37 Effect in time of resolutions of the Russian Supreme Arbitration Court that aggravate the taxpayer’s position
S.V. Savseris, M.A. Zausalin
48 The case of Bolshevik Mine: tax implications associated with giving retroactive effect to the Supreme Arbitration Court’s position
SOLUTION SEARCH
A.V. Churyaev
59 Tax implications of the tax authority’s loss of opportunity to collect debt from the taxpayer
Yu.V. Litovtseva
67 Problems associated with paying VAT when the property is sold of a debtor that has been declared bankrupt
FOREIGN EXPERIENCE
M.V. Nelyubina
77 Overview of foreign practice connected with establishing regimes for the consolidated taxation of holding structures
6 Monthly overview
8 Professional life
85 Judicial practice
90 legislation monitoring
93 legal fairy tales
