Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4   Unprofessed. Spontaneous. Sweeping. Ruinous 
 

OPINIONS
S.G. Pepeliaev
15   Legal definition of ‘income’

M.V. Uzvak
26   Due diligence genesis
 

COMMENTARY
V.V. Voinov, V.М. Zaripov
37   Supreme Arbitration Court of the RF concerning VAT
 

SOLUTION SEARCH
К.А. Kulikova
49   Subsidiary responsibility of top management: new risks
 

POLEMIC
А.G. Duyunov
57   Rent expenses of improper property. How to consider?
 

LESSONS OF A CASE
А.V. Kirillov
65   Practical aspect of beneficial owner determination by Russian tax authorities 
 

FOREIGN EXPERIENCE 
MODALITY OF TRANSFER PRICING
Е.U. Chetverikova
71   Control of transfer pricing in the Republic of Belarus
 

ALSO IN THIS ISSUE:
6   MONTHLY OVERVIEW
8   PROFESSIONAL LIFE
82   JUDITIAL PRACTICE
87   LEGISLATION MONITORING
91   BUSINESS PRESS
92   Tax humour