Tax Rules in Non-Tax Agreements
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.
General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting the implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries. In order to do so, 39 national reports from countries across the globe have been compiled and are published in this volume. More than 100 experts, including the authors of the national reports, convened for a joint conference on “General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World?” in Rust, Austria, from 3-5 July 2014. The national reports focus on the requirements for the application of GAARs and on the legal consequences of applying a GAAR. Moreover, the relationship between GAARs and SAARs, as well as tax treaties and EU law requirements, are given much attention. A further objective of this book is to shed light on recent European developments and on alternatives to GAARs.
The present article examines the main peculiarities of modern development of the sources of Private International Law, including domestic legislation, international treaties, international customs, case law, legal acts of international organizations and lex mercatoria. The author proved that at present the main trend of the development of domestic legislation as a source of PIL consists of its intensive and extensive codification. Another trend of the development of PIL sources undermines the enlargement of instruments of non-state regulation of private international relations, namely, lex mercatoria as an example of soft law. As far as the development of PIL sources in the European Union is concerned, two trends may be observed simultaneously: firstly, formation of European conflict law and European Civil Procedure by instruments not only having legal force but also having direct application on the territory of the EU Member States (regulations); secondly, formation of the unified material rules regulating private relations amongst different subjects on the territory of the EU, which are contained either in regulations, or in non-binding documents.
This book is a collection of articles written on the results of the international scientific seminar "Legal aspects of the BRICS", organized by the University of Rome "Tor Vergata" in May 2013. Lawyers - researchers from Italy, Brazil, Russia, India, China and South Africa Republic took part in the discussion on the harmonization of the legal systems of the BRICS and prepared their works, which have been published in 2015.
The present Article is devoted to impact on regulation of international relations by soft law. The basic views of soft law norms classification are described. The author focuses attention on influence of soft law in lawmaking process. The analysis of some treaty, custom and soft norms of international law is given. The role of General Assembly Resolutions is underlined.
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
This chapter addresses several transfer pricing topics by providing, first, a background on each one, taking into account the main features from a general international perspective as well as those specifically related to OBOR countries, and, then, some conclusions and proposal for future developments.
Undoubtedly, BRICS have a considerable influence in the world. BRICS leaders decided to create a new financial and economic architecture and, hence, documents and resolutions adopted by BRICS countries and the G-20 documents are of great importance. A detailed analysis of these documents enables us to trace the turning points in the development of BRICS countries, to recognize key factors, influencing further effective cooperation and collaboration.
In this regard, it seems appropriate to study, within this research, the role of BRICS in the international scene, analyzing the importance of joint BRICS declarations on one of the numerous lines of collaboration and cooperation within BRICS, viz. problems of reforming of international monetary and financial institutions and a new financial and economic architecture establishment.
The most significant of all adopted by BRICS legal acts is the eThekwini Declaration. One of the most important provisions of the eThekwini Declaration is the decision to establish a new financial institution - a New Development Bank. The adoption of the decision to establish the BRICS Development Bank demonstrates the great progress of the economic development for the past decades. At present the decision to establish the BRICS Development Bank has been taken. The establishment of the Bank will also result in the change of the balance of the global political and economic power.
Certainly, the establishment of a new financial and economic architecture is extremely complicated and debating. In this article the author shows that the BRICS countries came to the conclusion that it is necessary to not only reform the existing institutions but also to establish new ones, such as for example the BRICS Development Bank.
The countries along the New Silk Road have diverse taxes and all of these taxes – whether on profits, income, consumption, capital or property – will potentially impact on the decisions of both the public and private sector to undertake the long term investments required to achieve the goals set for the NSR. One of the key issues is: how will these different national taxes interact? Will they create uncertainty and be applied in ways which will lead to double taxation? Or will their interaction lead to a tax environment which provides the certainty, predictability and consistency which business need?
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.
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/