Table of contents

FROM THE EDITOR

S.G. Pepeliaev

4        Phone-a-Friend

COMMENTARY

P.A. Popov

9        New interpretation of part one of the Russian Tax Code: expected changes to administrative and judicial decisions

OPINION

K.A. Sasov

21      The government should not be afraid of administrative liquidation of fly-by-night companies

 M.V. Nelyubina

28      Allocating tax payments from consolidated groups of taxpayers by regions: foreign experience and recommendations for Russia

 L.A. Golomazova

38      Double administration of regular payments for subsurface resource development 

SOLUTION SEARCH

A.A. Motos

47      Cases regarding the size of the land tax base: to review or not to review?

POLEMICS

V.M. Zaripov

53      The Russian Supreme State Commercial Court chose to ignore the economic nature of VAT

CASE LESSONS

A.M Rabinovich

61      Commentary to the Resolution of the Presidium of the Supreme State Commercial Court with regard to booking VAT as expenses

 S.A. Sosnovsky

68      Incentive without implications: does granting incentives in the non-monetary form to clients of a bank generate taxable income?

FOREIGN EXPERIENCE

L.N. Starzhenetskaya

73      Fighting tax avoidance through offshore schemes: new models of international information exchange

 6      MONTHLY OVERVIEW

82    JUDICIAL PRACTICE

89    LEGISLATION MONITORING

91    BUSINESS PRESS ON TAXES

93    LEGAL FAIRY TALES