Table of contents
table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 Add Words to the Case…
F.A. Gudkov
11 Economic Grounds and Actual Ability to Pay Tax
A.G. Duyounov
23 Accelerated VAT Refund: Benefits and Drawbacks of the New Draft Law
E.Yu. Gracheva
33 “Improvements to legislation, including to financial and tax law, are impossible without leveraging scientific achievements…”
A.B. Kuznetsov
45 The Russian Supreme Arbitration Court Has Drawn the Line: The Taxpayer Must Be Notified About Additional Tax Controls!
A.G. Duyounov, D.I. Krymskiy
53 Attorney-Client Privilege in the Practice of the European Court of Human Rights
M. Laro
68 Overview of the Practice of Attorney-Client Privilege in the United States
K.A. Sasov
77 Modern Tax Planning: from the Perspective of an Honest Tax Consultant
Address of the editorial
office: Krasnopresnenskaya nab. 12, Entrance 7,
15th floor,
World Trade Center-II,
Moscow 123610, Russia
Tel. +7-495-967 00 07
Fax. +7-495-967 00 08
© Pepeliaev, Goltsblat
& Partners, 2009
