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Articles by Mikhail Zausalin
Taxing Investments: Supreme Arbitration Court Forbids Investment Contracts
On July 11, the Plenum of the Supreme Arbitration Court adopted Resolution No. 54 on certain aspects of the resolution of disputes arising from agreements...
When Should a Property Be Classified as Fixed Assets?
Property tax is levied on property treated as fixed assets for accounting purposes. However, Russian accounting regulations (PBU 6/01) do not specify...
