Table of contents

        FROM THE EDITOR

S.G. Pepeliaev

4       Alcohol syndrome

        OPINION

E.V. Taribo

9        On fiscal barriers in business 

A.A. Artyukh

20     Contributions for additional public welfare: are they a hidden tax?

        COMMENTARY

        SCHOOL OF TRANSFER PRICING

M.V. Yuzvak

29      Control over prices in uncontrolled transactions

P.A. Popov

38      “Strike out not redraft”: results of considering the notorious draft law

A.G. Duyunov

42     Changes to the out-of-court procedure for resolving tax disputes

        SOLUTION SEARCH

A.N. Sinegubov

55      Simple partnership: on equality of taxation

        POLEMICS

O.O. Zhuravlyeva

69      Tax-exempt minimum with regard to individual property tax: the principle of fairness and effectiveness of taxation

        ALSO IN THIS ISSUE:

6      MONTHLY OVERVIEW

78    JUDICIAL PRACTICE

86    LEGISLATION MONITORING

90    BUSINESS PRESS ON TAXES

93    LEGAL FAIRY TALES

96    TABLE OF CONTENTS