Table of contents
FROM THE EDITOR
S.G. Pepeliaev
4 Effective Protection
OPINION
E.V. Taribo
13 To What Extent May Courts Participate in Lawmaking
D. B-Kh. Ungunova
18 Ways to Mitigate Regressive Impact of VAT
COMMENTARY
A.A. Zhigina
27 Confusion in Calculating Interest or How Many Days are There in a Calendar Year?
SOLUTION SEARCH
S.V. Savseris, M.P. Bobko
35 Rule on Exhausting Rights to a Trademark as a Tax Risk Factor
I.A. Zelenin
41 Tax Risks of a Future Landlord
POLEMICS
53 2011: Are There Foreign Exchange Differences When Tax is Paid in Advance?
CASE LESSONS
V.V. Voinov, A.G. Duyunov
69 Late Performance by Tax Agent: Is the Tax Agent Liable?
FOREIGN EXPERIENCE
R. Busse
75 Germany: Using Stolen CDs to Fight Tax Evasion
ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
80 JUDICIAL PRACTICE
86 LEGISLATION MONITORING
89 BUSINESS PRESS ON TAXES
92 TAX HUMOUR!