XXXIX неделя науки СпбГПУ, материалы международной научно-практической конференции
The range of the subjects for study and research available to law students at universities and law schools has been extended over the recent years. To large extent, those newly in troduced disciplines and areas of learning cover a relatively limited scope of subjects which are related to the major, "foundation" courses. However, a development of the professional orientation in the study of law and legal research, as well as a shift towards a new frameworkof professional law education also require diversification of specific subjects. Therefore, the purpose of this article is to outline the International TaxLaw course and its potential as a separate discipline for study and research.
международное налоговое право, международное налогообложение, предмет и методы науки, ЮРИСПРУДЕНЦИЯ, International TaxLaw, international taxation, subject matter and methods of research, legal studies
The authors provide an article-by-article overview of the double tax treaty Russia-Argentina effective as of January 1, 2013.
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.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.