List
Business purpose instead of taxpayer’s integrity (2007)
Things to keep in mind when drawing up a contract (2007)
Tax control reform or what shall we expect in 2007 (2006)
Decline in the era of wages in envelopes (2006)
Round-robin schemes of value-added tax compensation (2006)
Tax inspections or the devil is not as black as he is painted (2005)
Constitutional and legal limits of tax optimization (2005)
Tax aspects of mediatory operations (2005)
Tax bodies’ struggle with the tax avoidance schemes (2004)
An introduction to tax planning or things a tax consultant should know (2004)
Power bodies and a businessman (2004)
Application of INCOTERMS when drawing up and executing external economic contracts (2004)
The form and contents of an external economic contract (2002)
Annotations
Authors: Ardashev V.
Yekaterinburg 2007
The government’s tax policy in 2007 is aimed at putting a stop to dishonest tax schemes and creating favourable conditions for those willing to do legal business.
This brochure is devoted to the SAC RF Plenum Order #53 dated 12.10.06 “On the arbitral courts evaluation of validity of the taxpayers tax profit”. Business purpose is regarded by SAC as a criterion for tax disputes in court. Will the taxpayer benefit from this order and what effect will it have on the arbitral practice?
Authors: Ardashev V.
Yekaterinburg 2007
The brochure discusses problems which may occur when drawing up and executing a contract. The author dwells on principles of solving conflicts which may arise when choosing and cooperating with a contractor. He analyses the terms and ways of drawing up contracts. Contractual work is a complicated phenomenon which applies knowledge accumulated in such fields of study as law, taxation, accounting, psychology, management, marketing etc. A lawyer together with the chief executive and an accountant should be aware of the main principles of this system.
Authors: Gordon M., Ardashev V., Savin Y.
Yekaterinburg 2006
This brochure analyses the changes in the TC RF after the introduction of the Federal Law #137-FL dated 27 July 2006 “On changes in the first and second parts of the Tax Code RF and other legal acts of Russian Federation as a part of tax administration improvement”. The authors suggest their own ideas concerning the changes which had influence on almost all the articles on tax control, reveal the advantages of the reform and draw attention to the problems which taxpayers can face when dealing with the tax bodies in 2007.
Authors: Ardashev V.
Yekaterinburg 2006
It is well-known that the so called “grey” salary is a popular and simple way to avoid taxes. However, the government has started a real war against it. Inter-departmental commissions are set, there have been a number of legal processes. This brochure focuses on the analysis of the admissibility of tax optimization schemes, methods of work of tax bodies when investigating tax avoidance cases, tendencies in arbitral practice and recommendations of experts.
Authors: Gordon M., Ardashev V., Savin Y.
Yekaterinburg 2006
This brochure discusses the value-added tax compensation. The authors made an attempt to analyse the government’s approach to the provision of its economical safety and the arbitral approach to the tax disputes resolution applying such terms as “integrity”, “reason’, “ business purpose”, “economical practicability” etc. The authors methodize, analyse previous experience and give practical recommendations on how to avoid typical mistakes in VAT compensation.
Authors: Ardashev V.
Yekaterinburg 2005
The brochure gives practical recommendations which will help the taxpayers feel more confident before, during and after a tax inspections. In any case the positive result hugely depends on the preventive measures taken as well as the tactics used and the strategy of carrying out a tax inspection.
Some of the recommendations are real know-how which apply principles of psychology. It goes without saying that one’s ability to persuade a tax inspector and the court is a real art.
Authors: Ardashev V.
Yekaterinburg 2005
The brochure defines the constitutional and legal limits of tax optimization as well as the criteria of the taxpayer’s unconscientiousness. These are based on the Definitions #168-O of CC RF dated 8 April 2004 which together with the CC RF Press Office raised the question: which taxpayers, in which cases and according to which criteria should be considered unconscientious?
Authors: Ardashev V.
Yekaterinburg 2005
The brochure gives a number of recommendations on the use of mediatory operations as a means of tax optimization. Taxpayers widely use agency contracts or commission contracts in order to simplify their activity and reduce taxes. Mediatory schemes of tax optimization are analysed in this brochure from different perspectives. The author notes that these schemes are most often used for tax avoidance are offers the taxpayer to reconsider their efficiency and safety.
Author: Yagudin V.
Yekaterinburg 2004
The quality of tax checks has considerably improved recently. Special departments have been organized which analyze the schemes of tax avoidance and work out effective ways of dealing with those who avoid tax. The tax inspections look more like investigations which are characteristic of a criminal case. This brochure dwells on the tax inspections procedures as well as methods of revealing tax avoidance schemes and cases of tax avoidance.
Authors: Ardashev V.
Yekaterinburg 2004
Imperfection of tax legislation, tough fiscal control, a heavy burden of taxes, flaws in tax administration system, and the government’s inability to effectively use the collected taxes make businessmen take certain steps in order to save their property. This brochure discusses such questions as tax planning or in other words tax optimization, its difference from tax avoidance, and legal basis for tax reduction.
Authors: Ardashev V.
Yekaterinburg 2004
It is well-known that many businessmen use illegal methods to solve conflicts with different power bodies (tax, customs, currency, supervising etc.), bribery being one of them. However, such methods are becoming less effective. The analysis of the reasons for the main legal and financial problems the businessmen face led to the development of the advanced technologies of their rights protection. The recommendations and pieces of advice given in this brochure will help to outline a strategy of cooperation with the administrative bodies on legal basis. The brochure can get a skeptical response from those who solve their problems with the help of “connections”. However, this brochure is aimed at those who stake on their own knowledge, experience, marketing laws, a well-thought marketing policy and modern management.
Authors: Ardashev V. , Kanashevsky V.
Yekaterinburg 2004
It is difficult to overestimate the importance of INCOTERMS which set the basic rules for external economic contacts between Russian and foreign businessmen. They define the parties responsibilities concerning delivery and acceptance of goods, facilitates the process of wording the contract of purchase and most importantly, the selection of a certain delivery base on the basis of INCOTERMS largely define the goods price, distribution of delivery expenses between the seller and the buyer that is the final cost of the deal.
Authors: Ardashev V. , Kanashevsky V.
Yekaterinburg 2002
A foreign trade agreement is the main form of agreement defining relationships between Russian and foreign businessmen. It is this agreement that is being analysed and evaluated by control bodies. Our experience shows that banks officials, customs and currency bodies often have something to say as far as these agreements are concerned. This brochure will help those involved in external economic activity to get a clear idea about how the contract should be written as well as some typical mistakes Russian businessmen make when drawing up and executing the purchase contract.
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