С.Г. Пепеляев,
главный редактор,
член Президиума
Российской ассоциации налогового права,
канд. юрид. наук

М.Ф. Ивлиева,
завкафедрой финансового права юридического факультета
МГУ им. М.В. Ломоносова, канд. юрид. наук,
партнер «Пепеляев Групп»

М.В. Ларин,
судья Арбитражного суда г. Москвы

M.V. Larin
Calculating the Historical Cost of a Fixed Asset
The broadly discussed tax disputes involving fly-by-night firms overshadowed the disputes connected with interpreting provisions of the Russian Tax Code on taxation procedure, which are no less important at present. This article deals with the procedure for calculating the historical cost of fixed assets that are complex items commissioned on a step-by-step basis.

В.А. Мачехин,
научный секретарь Российского отделения
Международной налоговой ассоциации (РОС-ИФА),
канд. юрид. наук

V.A. Matchekhin
OECD’s Commentary on the Model Double Tax Convention: Legal Status in the Russian Federation
The author of the article argues that the problems connected with the application in Russia of the Commentary on the OECD Double Tax Convention are due to the ambiguity of its legal status. The author then turns to the foreign experience.

А.Д. Алешин,
референт государственной гражданской службы
Российской Федерации 3-гокласса

A.D. Alyoshin
Tax Control of Pricing: Court Practice in View of New Rules
From 2012, new tax control rules will apply to the pricing in transactions between related parties. The author applies some provisions of the new Law to the existing court practice and tries to determine whether they will be able to reduce the number of disputes.

Е.А. Лысенко,
ведущий юрист «Пепеляев Групп»

E.A. Lysenko
Changes with Regard to Applying the 0% VAT Rate to Transportation Services: Advantages and Disadvantages
Further to the topic covered in the previous edition of our journal and connected with the application of the 0% VAT rate to transportation services, the author evaluates amendments to Russian legislation in terms of their economic grounds.

С.В. Савсерис,
партнер «Пепеляев Групп», канд. юрид. наук

S.V. Savseris
Economic Justification of Taxes as a Principle of Russian Tax Law
On one of the fundamental principles of taxation that the author takes into account while analysing the recent legislative amendments and practice.

А.А. Мотос,
юрист (г. Омск)

A.A. Motos
“Refrain not to kill King Edward is right”
Not only taxpayers and tax authorities, but even courts are sometimes bewildered by the issues connected with the payment of land tax. This is confirmed by the fact that no unified judicial position has yet been developed. This article deals with one such issue.

Д.И. Крымский,
юрист «Пепеляев Групп»

D.I. Krymsky
Specifics of Calculating Transport Tax
Point at issue: Determining the location of property for tax purposes and the applicable regional law Main lesson of this case: Applying the law of a constituent entity of the Russian Federation that is not applicable results in the tax authority’s decision being invalidated.

Л.В. Катышева,
начальник Управления по работе
с налогоплательщиками ФНС России

L.V. Katysheva
Liaison between Tax Authorities and Taxpayers: International Experience
The Russian tax authorities should become more open and accessible to taxpayers. To solve this task, one can draw on the international experience of tax authorities liaising with the taxpayers through their web sites.

Д.М. Щекин,
старший партнер «Пепеляев Групп»,
канд. юрид. наук