This chapter is based on the national report, presented at a joint conference on “Tax Rules in Non-Tax Agreements” in Rust (Austria) from 7-9 July 2011. This chapter focuses on the interaction of tax rules in non-tax agreements, signed by Russia, with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of Russia are given much attention.
The legal strategy of the future is reached in daily law-enforcement practice of China. The analysis within comparative jurisprudence is in many respects predetermined by its functions which are setting target orientation and vectors of studying, comparison, an assessment. Problems of legal distinctions of Russia and China from the point of view of opportunities of their overcoming are obvious. In this context it is possible to speak about distinctions, and not only about temporary and long-term, but also about the ineradicable.
Certainly, the emphasis on comparison only laws leaves other phenomena of legal life in a shadow: sources of law, state institutes, legal establishments, application of law, legal education and science. Obviously, it is necessary to carry that is a question not of an one-stage look, and of difficult informative process of its intensive development to the positive moments of the carried-out analysis of the current legislation of China.