Table of contents

FROM THE EDITOR
S.G. Pepeliaev
4    Kept Safely Away

INTERVIEW
13   Being ‘moderately conservative’ and keeping clear ofЉtax schemes are the company’s key principles
Andrey Bashkirov, Head of Tax at Procter&Gamble, told us about the company’s principles, methods and objectives, as well as about the specifics of the work of the tax department. He also shared his views on the most important problems facing the industry and taxpayers in general

OPINION
A. V. Churyaev
27    On reclassifying a taxpayer’s transactions

COMMENTS
S.V. Savseris
37    Related parties: using the new rules

V.M. Zaripov
44    Tax crime: a new procedure for initiating criminal proceedings

M.V. Zavyazochnikova
51    Case law related to applying Resolution of the Presidium of the Supreme Arbitration Court No.Љ53 dated 12 October 2006

SEARCH FOR A SOLUTION
N.A. Travkina
55    Expenditure on producing specialist marketing materials

CASE LESSONS
A.G. Duyunov, D.I. Krymsky
63    Regular exports may be exempted from excise duty by obtaining a series of bank guarantees

FOREIGN EXPERIENCE
Jouni Honka-aho
69    On some transfer pricing practices in Europe

6    MONTHLY OVERVIEW
8    PROFESSIONAL LIFE
77    REVIEW
86    JUDICIAL PRACTICE
91    LEGISLATION MONITORING
92    BUSINESS PRESS ON TAXES
93    LEGAL FAIRY TALES