Table of contents

        FROM THE EDITOR

S. G. Pepeliaev

4        Tax Rebels

        OPINIONS

V. M. Zaripov

27      Tax provisions in the Russian constitutions

        COMMENTS

A. G. Duyunov

35      
Settling tax disputes at the pre-trial stage: the position of the Russian Supreme Commercial (‘Arbitration’) Court

        SOLUTION SEARCH

N. A. Travkina

41      
Requesting documents during a desk tax audit: errors of the tax authority and their implications

        POLEMIC

D. A. Makarov

47      
VAT charged on subsidies which are not included in the tax base

        LESSONS OF ONE CASE

E. M. Leonov

55      Recovering costs on a bank guarantee

        INTERNATIONAL PRACTICE

V. V. Eremenok

65      
Tax residence of companies in the United Kingdom: aspects of judicial practice

        NEW LIGHT

L. A. Alekseeva

75      It is worth looking back at the Law

6      THIS MONTH’S EVENTS

8      PROFESSIONAL life

81    CASE LAW

85    LEGAL OVERVIEW

88    LEGAL FAIRY TALES

91    LIST OF ARTICLES