Table of contents

         FROM THE EDITOR

S.G. Pepeliaev
4        Byzantine cuisine

        INTERVIEW

17     “I am convinced that implementing new tax control rules will increase the revenue of the state budget”

D. V. Volvach, Head of the Russian Federal Tax Service’s Transfer Pricing and International Cooperation Department, on how uniformity is ensured when the provisions of part V.1 of the Russian Tax Code are applied, and what the differences are between Russian and foreign practice.

        OPINION

V. M. Zaripov

33      The notion of economic basis of a tax

        COMMENTARY

S. Yu. Yakovlev, S. A. Davydova

47      Wanted: ultimate beneficial owners

K. A. Sasov

54      How to solve the “anonymous suppliers” problem

        SOLUTION SEARCH

E. A. Lysenko

63      Courts interpreting the provisions of the Russian Tax Code based on the constitutional principle of equality in taxation

        LESSONS OF A CASE

A.G. Duyunov, D.I. Krymskiy

71      VAT is not payable on integral improvements transferred to a lessor

        FOREIGN EXPERIENCE

I. G. Levin

79      The legislature’s creativity in the field of tax: a German perspective

        ALSO IN THIS ISSUE:

7      Professional life

14    Monthly overview

88    Judicial practice

92    Tax humour