Introduction

Commenting on the legal aspects of the Yukos affair has been hindered by the fact that few of the relevant court decisions and key documents that contain details of the claims and the proceedings have been made public. Previous comments have been prompted by publication of one or another key document (criminal indictments, a court order, proceeding in US courts). However, virtually no official documents regarding the tax claims against Yukos have become public and press sources regarding these claims are clearly incomplete or incorrect on their face.