Ranking of major tax events of 2011

The paper presents the ranking of tax developments in 2011, the most positive impact on the position of taxpayers and law enforcement practice of Russia in general, and adversely affect the activities of the taxpayers, as well as the ambiguous events. Analyzed the practice of the Presidium of the Supreme Arbitration Court of the Russian Federation decisions, ruling of the Plenum of the Supreme Arbitration Court, on the validity of the tax benefits.