Table of contents
21, Мая 2013
FROM THE EDITOR
S.G. Pepeliaev
4 Timely reminder
OPINION
K.A. Sasov
19 All talk but little action. Recent opportunities lost by the Russian Constitutional Court
O.I. Lyutova
26 Has the final whistle blown on tax federalism?
SOLUTION SEARCH
A.D. Alyoshin
35 About the Russian Federation’s will to apply thin capitalisation rules
COMMENTARY
SCHOOL OF TRANSFER PRICING
V.M. Zaripov
49 Price control: important amendments
M.V. Rudakova
56 Russia signing up to the OECD Convention on Mutual Administrative Assistance in Tax Matters
POLEMICS
A.G. Duyunov
61 Tax authorities checking whether prices are in line with the market level: legislature and the Supreme State Commercial (‘Arbitration’) Court limit the scope of their powers, while lower courts keep expanding it
FOREIGN EXPERIENCE
M. Laro
67 The Significance of Distinguishing a Tax From a Fee
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
81 JUDICIAL PRACTICE
89 LEGISLATION MONITORING
91 BUSINESS PRESS ON TAXES
93 LEGAL FAIRY TALES
