Р.М. Нуртдинов,
директор ООО «Нур-ТВ» (Республика Татарстан)
E-mail: nur_tv@mail.ru

R.M. Nurtdinov
Amount of Fines for Tax Offences: Position of the Russian Constitutional Court
Taxpayers and practicing lawyers are concerned about the amount of fines for tax offences. The issue of the unconstitutionality of clause 2, article 119 of the Russian Tax Code that permits fines in an unrestricted amount was addressed to the Russian Constitutional Court.

Е.А. Лысенко,
ведущий юрист юридической компании «Пепеляев, Гольцблат и партнеры»

E.A. Lysenko
Resolution No. 53 of the Russian Supreme Arbitration Court dated 12 October 2006: Procedural Issues for Proving Unsubstantiated Tax Benefits
A mechanism introduced by the Plenum of the Russian Supreme Arbitration Court to assess tax benefits made it possible to simplify materially the procedure for providing evidence in tax disputes. However, it is highly unlikely that standard cases could cover the manifold diversity of practical situations. Further to the article*, the author considers issues arising when proving unsubstantiated tax benefits.

Д.Б. Занкин,
генеральный директор ООО «Институт финансовых экспертиз и аудита»,
канд. юрид. наук
E-mail: Zankin@yandex.ru

D.B. Zankin
The Concept of Economic Substantiation of Taxes in the Decisions of the Russian Constitutional Court
The issue of the economic substantiation of taxes was discussed at the VI International Research and Practice Conference “Tax Law in Resolutions of the Constitutional Court of the Russian Federation in 2008” and IV Siberian Tax Forum “Tax Strategy of Companies in Crisis” held by Nalogoved journal this year. Further to discussions on this relevant issue, we offer you commentaries from an expert*

М.В. Андреева,
партнер, канд. юрид. наук
Е.В. Еремина,
юрист

M.V. Andreeva, E.V. Eremina
A Counterparty Deferred the Submission of Documents Substantiating Expenses: Tax Risks
The filing of an adjusted tax return is fraught with the risk that the tax authorities may submit claims relating to the period for recognising expenses and applying tax deductions. The article provides recommendations on how to mitigate the tax risks and defend your position in the state arbitration court in the event of a dispute with the tax authorities.

А.А. Жигина,
старший юрист юридической компании «Пепеляев, Гольцблат и партнеры»

A.A. Zhigina
“Thin Approach” to “Thin Capitalisation”
The Government of the Russian Federation decided to revise the approaches adopted to combat “thin capitalisation”* practice. It still remains unclear, however, what such changes would imply, but the current trend already makes it possible to conclude that control of holding structures has been intensified.

Е.А. Орловская,
юрист Beiten Burkhardt (г. Москва)
E-mail: Elena.Orlovskaya@bblaw.com

E.A. Orlovskaya
German Law on Countering Tax Evasion: New Round of the Combat against Unfair Tax Competition
A German law on countering tax evasion, which was adopted on 10 July 2009, makes it possible to track global trends in combating unfair tax competition. It cannot be ruled out that Germany’s experience will compel the global economic community to adopt uniform rules of the game.

Д.М. Щекин,
старший партнер юридической компании «Пепеляев, Гольцблат и партнеры»,
канд. юрид. наук