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Table of contents

30, Августа 2009

table of contents

 

         FROM THE EDITOR
S.G. Pepeliaev
           Only for Disobedient
 
        OPINION
G.A. Gadzhiev
13      Specifics of Interpreting Tax Legislation
 
         COMMENTARY

L.Ya. Batalova

31       On the Procedure for VAT Deductions Relating to Adjusted VAT Invoices

 

         SOLUTION SEARCH

A.A. Zhigina

41       Notification of the Tax Authorities by Professional Securities Market Participants: in accordance with the Letter of the Law or within Reasonable Limits?

 

          POLEMICS

O.V. Mitrofanova

49       Taxation of Interest on Controlled Indebtedness to Russian Borrowers?

 

          CASE LESSONS

E.A. Lysenko, E.I. Semkina, N.R. Khachatryan

59       Guarantees for Taxpayer Rights if Additional Tax Control Measures are Applied

 

          FOREIGN EXPERIENCE

E.V. Prokhorov

69       Bad Faith Taxpayer in Kazakhstan: Presumption or Prejudice?

 

K.A. Sasov

78       Kazakh Judicial Doctrine: Fighting Tax Swindlers, or Justifying Collective Responsibility?

 

6       MONTHLY OVERVIEW
8       PROFESSIONAL LIFE
83     NEW PERSPECTIVES
88     JUDICIAL PRACTICE
90     LEGISLATION MONITORING
91     BUSINESS PRESS ON TAXES
96     TAX HUMOUR!
 

 

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