Table of contents

        FROM THE EDITOR

S.G. Pepeliaev

4        Take a deep breath

        INTERVIEW

9        There is a need to develop the tools for alternative settlement of tax disputes

Oleg Ovchar, Head of Legal at the Russian Federal Tax Service, talks about the main rulings in tax disputes that affected the administrative and judicial decisions, as well as about the most important recent tax events and prospects for the future.

        OPINION

D.V. Tyutin

21      One-off taxation as a disputable principle of the Russian tax law

I.A. Khavanova

30      The economic basis of tax, or homo economicus in tax law

        SOLUTION SEARCH

A.V. Churyaev

39      The tax authority determining the tax amount through calculations: methodology issues

I.V. Zakharov

48      Revision of the past: on recalculating land tax for previous periods when the cadastral value is challenged

N.V. Romanenko

58      Administrative liquidation of a legal entity

        POLEMICS

A.V. Danilenkov

65      Intangible assets: the value criterion for taxation purposes

        FOREIGN EXPERIENCE

L.N. Starzhenetskaya

79      Rules for taxing controlled foreign companies: experience of foreign countries and whether this may be used in Russia

        ALSO IN THIS ISSUE:

6      MONTHLY OVERVIEW

88    JUDICIAL PRACTICE

93    LEGAL FAIRY TALES

96    TABLE OF CONTENTS