Table of contents
08, Апреля 2015
FROM THE EDITOR
S.G. Pepeliaev
4 Pay taxes and spend a fortune!
OPINIONS
V.М. Zaripov, U.S. Zakharova
13 Legal gaps in ecological dues
S.А. Sosnovsky, V.V. Grigoriev
20 An attitude of the Supreme Courts of the RF and EU on a callback of paid in excess indirect taxes
К.А. Sasov
34 An attitude of the Supreme Courts of the RF on a doctrine of unjustified tax benefit
COMMENTS
Т.А. Pavlyukova
41 Anti-offshore amends in the EU directive towards holding companies and subsidiaries
SOLUTION SEARCH
U.А. Krokhina
49 Directions of improvement towards individual property tax
А.А. Zhigina
62 Bank’s costs on creation of provision for potential losses over loans (accounting for taxation)
FOREIGN EXPERIENCE
Е.U. Chetverikova
73 Legislative innovations in the Belorussian Internal Revenue Code: something new in the area of monitoring over transfer prices and rules of thin capitalisation
FIND ALSO:
7 PROFESSIONAL LIFE
80 PAGE OF THE FOREIGN CURRENCY EXPERT
90 JUDICAL PRACTICE
96 TABLE OF CONTENTS