Table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 Let it be ђ full stop
OPINION
G.«. Kormakov
13 Developing a consistent approach to resolving tax disputes: key aspects
Л.V. Putrova, S.V. Yaroslavtseva
20 Using witness testimony as evidence in tax disputes
COMMENTARY
V.V. Kuzovkov
31 Claiming a refund of tax overpaid more than three years ago
R.R. Vakhitov
36 Russia-Cyprus Treaty: the rules are changing
SOLUTION SEARCH
«.«. Artyukh
41 May a statement of a contracting party’s account be regarded as valid evidence?
S.V. Savseris, I.ѕ. Tregubov
50 VAT treatment of work and services relating to the import of goods
POLEMICS
«.G. Duyunov
63 May late invoicing by the supplier be used as grounds for disallowing a VAT deduction for the buyer?
CASE LESSONS
ѕ.«. Zausalin
69 VAT deductibility of losses under foreign currency invoices
FOREIGN EXPERIENCE
ѕ. Ucar
77 Tax certification in Turkey
6 monthly overview
8 professional life
82 judicial practice
85 business press on taxes
86 legislation monitoring
88 worth reading
90 TAX Humour!