Articles by Sergei Pepeliaev



Are Things Really Getting Better?

Arbitration court statistics for 2007 help form an objective impression of the way tax relations are tending to develop in our country, indicating that there are still considerable risks involved in unjustified actions on the part of the tax authorities. On the other hand, the state arbitration courts are finding the strength, on the whole, to stand up against breaches of the laws in tax relations.