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Решение налоговых споров по трансграничным сделкам: сложности перевода
Финансовый вестник: Финансы, налоги, страхование, бухгалтерский учет. 2018. № 5. С. 39–42.
Tiutiuriukov V.
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.
Aleskerov F. T., Вайншток А. П., Делахова А. М. et al., Информационные процессы 2026 Т. 26 № 3 С. 895–913
The development and effective management of territorial entities are priority issues for all states, particularly in the context of the digital transformation of public administration. Over the past decade, the integration of information technologies into municipal and regional planning has significantly altered approaches to strategic development, service delivery, and public engagement. This paper describes the ...
Added: October 9, 2026
Barchukov V., Lapin V., Grinenko A. V. et al., Veredas do Direito 2026 Vol. 23 No. 16 Article 238493
In the article, the authors consider issues related to the structure and content of the presentation, which is made by the investigator in order to eliminate the circumstances that contributed to the commission of a criminal offense. The authors have studied the experience of a number of post-Soviet countries, which in the current criminal procedure ...
Added: October 9, 2026
Batusova E. S., Добробаба М. В., Евсиков К. С., Каз.: Издательство «Познание» Казанского инновационного университета, 2024.
The scientific works of this volume cover a wide range of topics related to digital technologies and their legal regulation. The volume contains works on the law of quantum technologies, labor and family legal relations, healthcare and intelligent transport systems, legal aspects of digital platforms, digital products and services, as well as intellectual property rights ...
Added: October 8, 2026
Абзалов Л. Ф., Гатин М., Мустакимов И. А. et al., Материалы по археологии и истории античного и средневекового Причерноморья 2026 № 22 С. 395–406
The article is devoted to the analysis of the office of mushrif in the states of traditional Orient. The sources and researches characterize this institution in different ways. One authors consider mushrif as a representative of a treasure office, others states that he was a kind of ‘undercover agent” who fulfilled ruler’s secret orders in ...
Added: October 8, 2026
Batusova E. S., Веред Е. Б., Забрамная Е. Ю. et al., Информационно-издательский центр "АТиСО", 2026.
This collection of research papers addresses a wide range of issues concerning labor and employment legislation. It covers the exchange of experience regarding the development and application of labor law theory—spanning law-making and law enforcement, academic research, and legal education—amidst global challenges, the adoption of digitalization and artificial intelligence, and the transformation of the legal ...
Added: October 8, 2026
Bessonova E., Popova S., Fedulova M., Emerging Markets Review 2026 Vol. 75 Article 101564
To mitigate the shocks caused by the pandemic-related restrictions, many governments implemented extensive support measures for companies facing sharp declines in revenues. In Russia, loan guarantee programmes allowed many firms to apply for loans during the pandemic. As a result, the number of small loans soared. Participation in the loan guarantee programmes helped firms in ...
Added: October 8, 2026
Kuzminov Y., Koshel A., Kruchinskaia E., Russian Journal of Economics 2026 No. 12(3) P. 311–334
The expansion of digital platforms and ecosystems is reshaping consumption and the structure of modern markets. In the Russian context, a representative survey conducted by the authors indicates frequent online purchasing driven primarily by time savings, broader assortment and price accessibility. Platforms thus generate consumer benefits, including non-monetary gains that are not fully captured by ...
Added: October 8, 2026
Ivanov N., Закон 2026 № 9 С. 137–142
В статье анализируются новые Правила выплаты вознаграждения за служебные изобретения, служебные полезные модели и служебные промышленные образцы, вступившие в силу с 01 сентября 2026 года. ...
Added: October 8, 2026
Иванова Е. Е., Право. Журнал Высшей школы экономики 2026 № 3 С. 109–137
The article is devoted to analyzing the legal status of digital joint-stock companies (DJSCs) and their participants under Russian law, in the context of the question of singling out DJSCs as an independent legal form of a legal entity. Drawing on the first DJSCs registered in Russia, it examines the procedure for their incorporation, the ...
Added: October 7, 2026
Aleskerov F. T., Chaika E., Дерендяев А. Б. et al., Procedia Computer Science 2026 No. 287 P. 590–595
Under conditions of dynamic socio-economic changes, effective planning and decision-making are key factors in ensuring a high quality of life for the population in territories. This paper presents a decision support system for territorial administrations for the development and implementation of sustainable development strategies, using one of the regions of the Russian Federation – the ...
Added: October 7, 2026
Tarasov A., Правоприменение 2026 Т. 10 № 3 С. 119–127
The article examines the transformation of the structure of criminal conduct associated
with the financing of terrorist activities under the impact of digital financial technologies,
specifically virtual assets, distributed ledgers, anonymised communication channels, and
automated transfer mechanisms.
The main purpose of the study is to verify the scientific hypothesis that the digital
environment fundamentally deconstructs the traditional material forms of ...
Added: October 7, 2026
Романюк В. И., Закон 2026 № 9 С. 185–196
In recent years, the issue of the applicability of objective and subjective limitation periods to anti‑corruption claims, as well as the duration of such periods and the procedure for calculating them, has become particularly acute in law enforcement practice and academic doctrine. The author concludes that the statute of limitations for the so-called civil confiscation ...
Added: October 6, 2026
Казаков С. О., Павлюченко Е. А., Кадровик. Трудовое право для кадровика 2026 № 3 С. 57–65
This article provides a comparative analysis of labor compliance systems implemented at major Russian companies such as Gazprom PJSC, UC RUSAL, Aeroflot PJSC, Sberbank PJSC, and MTS PJSC. It examines the mechanisms, organizational models, and control procedures enshrined in the companies' internal regulations. The paper identifies trends and challenges specific to labor compliance in Russia, ...
Added: October 6, 2026
Kuzminov Y., Kruchinskaia E., Koshel A. et al., М.: Издательский дом НИУ ВШЭ, 2026.
В научном докладе цифровые платформы впервые рассмотрены не как частный сегмент цифрового рынка, а как новый институциональный механизм организации экономики. В одной исследовательской рамке соединены экономика, право, социология, компьютерные науки, информационная безопасность, данные бизнеса и регуляторная практика — все то, что позволяет взглянуть на платформы как на институт со своими правилами игры. Особую ценность работе ...
Added: October 6, 2026
Lola I. S., Ostapkovich G. V., Asoskov D., ИСИЭЗ НИУ ВШЭ, 2026.
Центр конъюнктурных исследований Института статистических исследований и экономики знаний НИУ ВШЭ представляет информационно-аналитический материал «Потребительские настроения населения в III квартале 2026 г.», подготовленный в рамках Программы фундаментальных исследований НИУ ВШЭ.
В основу обзора положены ежеквартальные опросы более 5 тыс. человек в возрасте от 16 лет и старше. Такие опросы Федеральная служба государственной статистики (Росстат) проводит во всех субъектах ...
Added: October 6, 2026
Diskin E., Прожерин Д. В., Теоретическая и прикладная юриспруденция 2026 Т. 29 № 3 С. 221–234
Introduction: Drawing on the legal orders of the United States, the European Union, and the Russian
Federation, the article provides a comparative legal analysis of three regulatory models governing the
use of unmanned aircraft (UA; drones, unmanned aerial vehicles (UAVs)) by public authorities for government oversight: the U.S. model, based on a combination of aviation rules and ...
Added: October 6, 2026
Pochekaev R. Y., Российско-азиатский правовой журнал 2026 № 3 С. 21–26
The article devoted to the problem of Kazakh Khanate's inheritance from the Golden Horde in the legal aspect. Basic Kazakh institutions of power and legal regulation are analyzed comparatively to the Golden Horde analogues. Author attempts to clarify the reasons why Kazakh Khanate inherited not so much of state and legal institutions from the Golden ...
Added: October 5, 2026
Rastvortseva S., Tyushkevich Y., Salushkina Z. S., Journal of regional and international competitiveness 2026 Vol. 7 No. 2 P. 38–49
This paper examines the contemporary models of international competitiveness adopted by Big Tech corporations between 2010 and 2025. The study aims to identify the internal drivers underpinning the resilience of technological giants and to assess their capacity to withstand external shocks, including sanctions, geo-economic fragmentation, and regulatory shifts. To achieve this objective, the authors employ ...
Added: October 5, 2026
De Gruyter, 2026.
Post-Soviet Eurasia is one of the world's most geopolitically consequential and rapidly transforming regions. Developments across it increasingly reshape political, economic and social relations far beyond its borders. Understanding these dynamics is therefore both intellectually urgent and analytically demanding, requiring an interdisciplinary approach capable of moving beyond established categories and fragmented national perspectives.
This handbook provides ...
Added: October 5, 2026
М.: Национальный исследовательский университет "Высшая школа экономики", 2026.
В шестнадцатом выпуске электронного издания «Вестник Российского мониторинга экономического положения и здоровья населения НИУ ВШЭ (RLMSHSE)» представлены работы, подготовленные на основании данных лонгитюдного обследования домохозяйств «Российский мониторинг экономического положения и здоровья населения НИУ ВШЭ» (РМЭЗ НИУ ВШЭ) за 1992–2024 гг. В выпуске рассматриваются динамика доходов и расходов российских домохозяйств, тенденции развития рынка труда, социальное самочувствие ...
Added: October 5, 2026
Дощатов А. А., / Экономические исследования и разработки. Серия А1 "Региональная экономика". 2026. № 5.
в научной статье анализируются проблемы управления промышленным развитием субъектов Российской Федерации в условиях реализации национальных проектов технологического лидерства. Установлена выраженная территориальная концентрация федеральных инвестиций и результатов нацпроектов в Москве, Московской области, Свердловской области, Санкт-Петербурге, Новосибирской области и Республике Татарстан. Обнаружены три системных дефицита методологического обеспечения: отсутствие эмпирических моделей корреляции капиталовложений и динамики индекса промышленного производства
на ...
Added: May 5, 2026
Samokhina E., Antonov M., Хмелевский А. М. et al., / NRU Higher School of Economics. Series LAW "Law". 2025. No. 13 (1).
According to its Constitution, Russia is a secular state where the church is separated from the state. However, it would be incorrect to rule out any influence of religion onto law only because of these constitutional principles of secularity and separation. Many of our moral concepts and ethical convictions are imbued with religious meanings, many ...
Added: November 13, 2025
Пономарева К. А., Simonov A., Каз.: Издательство «Познание» Казанского инновационного университета, 2024.
The development and improvement of rules of taxation of digital fi-nancial assets are important from the point of view of ensuring the tax security of the state in the context of responding to the challenges of the digital economy. The article considers options for approaches to digital financial assets from the point of view of ...
Added: May 20, 2025
Пинская М. Р., Шаталов С. Д., Пономарева К. А., Прометей, 2023.
В монографии рассмотрены предложения международных организаций по вопросам реформирования правил налогообложения цифровых бизнес-моделей и методологии налогообложения прибыли цифровых компаний. Отмечено, что необходимость анализа и оценки реформирования правил налогообложения в условиях цифровизации актуальна для соблюдения фискальных интересов государства, что особенно важно в контексте фрагментации международного пространства. Предложены варианты развития концепции налогообложения цифровых компаний в отдельных государствах ...
Added: February 11, 2025