Table of contents
11, Марта 2015
FROM THE EDITOR
S.G. Pepeliaev
4 Venus in love
OPINIONS
N.L. Fаizrakhmanova
13 Protection of a tax payer from abusive application of out-of-date tax rules
COMMENTARY
TAXATION OF CFC
L.N. Starzhenetskaya
21 CFC or willful fiscal residence in the RF: what decide between?
А.М. Rabinovich
32 Several decisions by the Plenum of the Supreme Arbitration Court of the Russian Federation
SOLUTION SEARCH
S.А. Sosnovskiy, V.V. Grigoriev
49 Changing taxation of movable property
POLEMICS
А.А. Artemiev, Т.V. Каkovkina
59 Including royalty into customs value of packaging. What usually forget tax payers and courts?
NEW PERSPECTIVES
А.V. Demin
79 Review of foreign publications over taxation
ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
85 LEGAL PRACTICE
92 PAGE OF THE FOREIGN CURRENCY EXPERT
