Решение налоговых споров по трансграничным сделкам: сложности перевода
The article compares the approaches of Australian and Russian tax authorities and courts to the interpretation and appplication of foreign legislation. It provides an analysis of issues in translation and interpretation of Chinese laws in Australia in cases related to international taxation as presented by Prof. N.Sharkey. It also analyses the similar and distinctive features of application of foreign legislation by Russian courts.
The authors provide an article-by-article overview of the double tax treaty Russia-Argentina effective as of January 1, 2013.
The Afroeurasian world-system (AEWS throughout) is the largest world-system that in the period of its largest expansion (prior to its transformation into the planetary World-System), in the 13th – 15th centuries encompassed almost all the societies of Europe and Asia and a substantial part of African societies.
The term «beneficial owner» is interpreted in the article in the context of international, foreign and Russian tax practice. The different interpretations of the term «beneficial owner» incorporated in international treaties, national legislation and case law are shown. The international bonds issuance by Russian lenders is given as an example in which the authors demonstrate the problems arising out of the application of this term in Russia.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/