Table of contents

4          FROM THE EDITOR

 S.G. Pepeliaev 

...and the word was «Nalogoved» 

13        OPINION

E.V. Panevina

Taxpayer Pre-trial Appeals against Tax Authority Decisions: the New Year Means a New Life?  

23        COMMENTARY

I.V. Mamonova 

Changes in Corporate Depreciation Policy  

35        INTERVIEW

«A Fair Tax System as a Crucial Element in Society’s Legal Culture» 

45        CASE LESSONS 

P.S. Kondukov and E.A. Scherbinina 

Deductibility of PR Company Fees for Profit Tax  and VAT Purposes 

57        POLEMICS

K.A. Sasov

Business Tax Planning: Different Aspects of a Single Concept 

65        FOREIGN EXPERIENCE

A.E. Egorov

Civil Tax Penalties in the USA 

77        REVIEW BY A TAX EXPERT

A.V. Bryzgalin and M.V. Simonov

New Tax Literature: Reviews and Critiques 

6          MONTHLY OVERVIEW

8          PROFESSIONAL LIFE

82        JUDICIAL PRACTICE

86        LEGISLATION MONITORING

88        BUSINESS PRESS ON TAXES

90        WORTH READING

93        TAX HUMOUR!

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© Pepeliaev, Goltsblat & Partners, 2009