Table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 For appearance’s sake?
OPINION
I.V. Dementyev
21 Economic justification of tax: its doctrinal contents and the role in tax judicial and administrative decisions
V.M. Zaripov
28 VAT is always in value!
COMMENTARY
V.V. Voinov
39 On establishing taxes (by the example of mineral extraction tax for gas condensate)
SOLUTION SEARCH
A.M. Rabinovich
49 ‘One step forward, two steps back’
M.V. Yuzvak
58 Capitalisation of interest: tax implications
A.G. Duyunov
68 Is it possible to charge for arrears that may only be collected through court orders?
FOREIGN EXPERIENCE
D.A. Yafaev, E.L. Batler
73 Switzerland: review of the practice for taxing income from offshore centres
ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
80 JUDICIAL PRACTICE
88 LEGISLATION MONITORING
90 BUSINESS PRESS ON TAXES
93 LEGAL FAIRY TALES