Table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 Clean decision
INTERVIEW
9 Out-of-court settlement prevailing over going to court
OPINION
V.M. Zaripov
19 Challenging official clarifications: new opportunities
SOLUTION SEARCH
E.V. Martemyanova
31 Identifying the estimated value of mineral resources extracted for tax purposes
D.A. Shubin, I.A. Smirnova
40 On including licence payments for the Olympic branding in the customs value of goods
O.G. Puchkova
44 Updated tax on personal property and property jointly owned by spouses
POLEMICS
L.Sh. Yulgusheva
57 Administering personal income tax payable in Russia by foreign nationals: practical difficulties
FOREIGN EXPERIENCE
K.A. Ponomareva
67 Cross-border accounting of losses: a new Decision by the European Union’s Court of Justice
A NEW APPROACH
V.A. Matchekhin
75 A modern approach to foreign tax law
Also in this issue:
6 MONTHLY OVERVIEW
80 LEGISLATION MONITORING
84 JUDICIAL PRACTICE
93 PAGE OF THE FOREIGN CURRENCY EXPERT
96 TABLE OF CONTENTS