Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4  The dust has been shaken off

OPINIONS
R.I. Ahmetshin, T.A. Pavlyukova
13 Taxation of international structures: comments from the Russian Finance Ministry’s draft law, or What does the coming year have in store?

D.A. Kustov
24 The indirect nature of VAT: forming the legal positions of the Russian Constitutional Court

COMMENTARY
SCHOOL OF TRANSFER PRICING
S. Van der Ham, S. Kuzmina, A. Roesch
31  Transfer pricing in Germany: a brief overview

N.P. Kucheryavenko, E.M. Smychok
42  Tax compromise: you must not put off paying

E.M. Tsygankov
53  Secrets of tax confidentiality

POLEMICS
V.M. Zaripov, P.A. Popov, L.V. Romaschenko
59  The notion of improving the legal regulation of uncodified taxes and levies

FOREIGN EXPERIENCE
D.A. Mikhailenko, A.S. Ivanchenko
69  Amendments to legislation on state regulation in Ukraine

ALSO IN THIS ISSUE:
6  MONTHLY OVERVIEW
75  A FRESH LOOK
80  COURT PRACTICE
88  MONITORING LEGISLATION
90  THE BUSINESS PRESS
92  PAGE OF THE FOREIGN CURRENCY EXPERT
96  TABLE OF CONTENTS