Table of contents

FROM THE EDITOR

S.G. Pepeliaev

4          How do They Do It?

            opinion

K.A. Sasov

15        If a Friend Turned out to Be Someone Else, or Tax Consequences of Blemishes in the Signature on Counterparty’s Documents

            commentary

N.V. Belozertseva

27        Netting of Counter Claims: Are There Any Taxpayer Issues that Remain Unresolved?

            solution search

E.G. Batanov, K.A. Truntaeva

35        How to Determine the Profit Tax-Deductible Expenses of a Bank

            N.R. Khachatryan, I.A. Khalimonenko

42        Certain Tax Accounting Issues for Leasing Operations

            Polemics

E.V. Ovcharova, E.G. Lazareva

55        Administrative Liability for Not Submitting the Auditor’s Opinion with the Annual Financial Statements

            foreign experience

V.I. Andrianov

69        International Legal Instruments for Personal Tax Planning: Property Trust Management

            A.S. Zakharov

74        Tax Law of the European Union: Applying Provisions to Counter Tax Evasion and Misuse of Tax Benefits

6          monthly overview

8          professional life

63        new perspective

84        judicial practice

88        legislation monitoring

90        worth reading

92        business press on taxes

93        tax humour!

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© Pepeliaev, Goltsblat

& Partners, 2009