Table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 What Difference Does It Make?
J.S. Alexandrova
11 Tax Disputes: Key Decisions of the Russian Supreme Arbitration Court in 2008
25 ЗI have never encountered any instances where aКtax office would refuse to implement a court ruling adopted in favour of a taxpayer
S.V. Savseris, I.M. Tregubov
39 Tax Implications of a Share Consolidation within aКCompany Group
E.V. Panevina
49 Determining the Categories Transport Vehicles for Tax Purposes
A.G. Duyunov
57 Application of Article 40 of the Russian Tax Code: theКDecision of the Tax Authorities to Disregard the First Method for Determining the Market Price Is Unlawful
P.A. Popov
65 New Decision of the European Court of Human Rights on ЗProblematicИ Suppliers
R.R. Vakhitov
74 Luxembourg, a Benelux Country, as an Example of theКOpportunities to be Leveraged from International Tax Structuring
86 judicial practice
89 egislation monitoring
90 business press on taxes
91 worth reading
92 tax humour!
Address of the editorial
office: Krasnopresnenskaya nab. 12, Entrance 7,
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World Trade Center-II,
Moscow 123610, Russia
Tel. +7-495-967 00 07
Fax. +7-495-967 00 08
© Pepeliaev, Goltsblat
& Partners, 2009
