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НАЛОГООБЛОЖЕНИЕ ПРИБЫЛИ ЦИФРОВЫХ КОМПАНИЙ
-, 2023.
Пинская М. Р., Шаталов С. Д., Пономарева К. А.
Language:
Russian
Fedyunina A., Drapkin I. M., Simachev Y. V., Area Development and Policy 2026
Trade sanctions generate asymmetric shocks in developing economies, reshaping their integration into global value chains (GVCs). Using a gravity framework covering 68 developing countries over the period 2000–2021, this paper examines how sanctions affect forward and backward GVC linkages. We find that sanctions significantly reduce both dimensions of GVC participation: backward linkages suffer deeper and ...
Added: August 10, 2026
Романюк В. И., Сравнительное конституционное обозрение 2026 Т. 35 № 2 (167) С. 164–183
The author proceeds from the thesis that anti-corruption lawsuit nowadays is becoming the most effective and, at the same time, the least developed legal means of combating corruption offenses and minimizing the impact of such offenses. According to legal scholarship and practical experience, two approaches to determining the legal nature of the so-called civil confscation ...
Added: August 10, 2026
Романюк В. И., Российское право: образование, практика, наука 2025 № 5 С. 53–63
The question of applicability of immunity from enforcement in cases of prosecutor filing an anti-corruption claim is related, on the one hand, to the very nature of such a claim as a means of minimizing the consequences of corrupt behavior, and, on the other, to the origin of the possessions seized in this case. Taking ...
Added: August 10, 2026
Bereznoy A., Мировая экономика и международные отношения 2026 Т. 70 № 8 С. 16–26
Facing the growing uncertainty of the current global business environment leading multinationals are increasingly turning to strategic foresight (SF) which becomes the integral component of their corporate strategic management systems. The distinctive feature of SF is related to the recognition of multiple futures and the abilities of major market players to influence the occurrence of ...
Added: August 10, 2026
Argunov A., РГУП им. В.М. Лебедева, 2026.
This collection comprises articles based on papers presented at the All-Russian Scientific and Practical Conference dedicated to the 95th anniversary of the birth of R. F. Kallistratova. The conference was organized by the Department of Civil and Administrative Proceedings of the V. M. Lebedev Russian State University of Justice and took place on October 25, ...
Added: August 10, 2026
Argunov A., Арбитражный и гражданский процесс 2026 № 6 С. 44–48
This article examines methodological approaches to studying the principles of civil procedure. Formal dogmatic and natural law approaches are distinguished. Within the formal dogmatic approach, legalistic and sociological-legal approaches to studying principles are distinguished. The shortcomings of the dominant legalistic approach are highlighted, and arguments are presented to support the thesis that using sociological and ...
Added: August 10, 2026
Potanin B., Statistics and Computing 2026 Vol. 36 Article 200
We propose double machine learning (DML) estimators for a partially linear model (PLM) with endogenous treatments and multivariate sample selection. We prove asymptotic normality of the estimators under mild regularity conditions and study finite sample properties on simulated data. The results demonstrate the importance of addressing sample selection in PLMs and the usefulness of the ...
Added: August 8, 2026
Papushina I. O., Shenkman E., Социологические исследования 2026 № 7 С. 31–43
The external shocks of 2022 have altered the operating environment for Russian
companies and the demand for skilled workers. This study examines how demand has responded for
different categories of professionals in the fashion industry, where the departure of international brands
has simultaneously increased uncertainty and opened up market niches for Russian manufacturers.
The empirical basis of the research ...
Added: August 7, 2026
Tsurlui O., Lex Russica (Русский закон) 2026 № 6 С. 125–136
Предупреждение совершения преступлений вошло в предметную область криминалистики спустя время после ее становления как самостоятельной науки. На протяжении всего развития науки криминалистики профилактика совершения преступлений неоднократно включалась и исключалась из предмета криминалистики. Неравномерное историческое развитие криминалистической профилактики требует своего осмысления для понимания ее роли в настоящий период и перспектив развития. История возникновения криминалистической профилактики в предметной ...
Added: August 6, 2026
Bardin L., Юрист 2026 № 8 С. 14–19
The article is devoted to the analysis of some legislative norms and scientific publications related to solving the problem of excessive burden on the judicial system while maintaining citizens’ guarantees for effective and high-quality justice. The necessity of adopting a new federal law on forensic expertise is substantiated. The opinion is expressed regarding the need ...
Added: August 6, 2026
Gaete Sepulveda M. A., Dymarskaya O. Y., Chesnokov-Posadsky I. et al., М.: Грифон, 2026.
Recognizing the transformative potential of social entrepreneurship, the Reputation Management in Education Laboratory (RepLab) at the Higher School of Economics in St. Petersburg and the ACT Lab at the Azman Hashim International Business School (AHIBS) at the University of Technology Malaysia (UTM) established the Satellite Lab for Social Entrepreneurship in 2023. This joint initiative aimed ...
Added: August 5, 2026
Gaete Sepulveda M. A., Rozhdestvenskaia N., Кулькова В. Ю. et al., М.: Грифон, 2026.
This workbook is a practical guide for those who are ready to turn their desire to take action into a sustainable social entrepreneurship business model. The social entrepreneurship roadmap is structured around the steps “I’m changing the world” — “I’m developing a comprehensive approach,” guiding you from identifying problems and analyzing stakeholders, through formulating goals ...
Added: August 5, 2026
Пермь: Управление издательской деятельности Пермского государственного национального исследовательского университета, 2025.
The monograph is dedicated to the 70th anniversary of the founding of the Department of Socio Economic Geography at Perm State National Research University. The collective monograph covers a wide range of issues related to the geographical study of the territorial organization of society, which were laid down in the numerous works of M. D. Sharygin and have ...
Added: August 3, 2026
Rovnov Y., European Energy and Environmental Law Review 2026 Vol. 35 No. 2 P. 75–92
The article tracks a change of approach taken by national courts within and across legal systems to assessing climate actions in tort. The polycentric nature of climate policy, which had proven fatal to plaintiffs’ earlier cases in common law jurisdictions, has rarely struck judges in continental Europe as a particularly effective defence. Nonetheless, to civil ...
Added: August 3, 2026
Bogdanovskaya I. J., Volos A., Trubina V. et al., Legal Issues in the Digital Age 2026 Vol. 7 No. 2 P. 113–135
Оn 10 October 2025, the National Research University Higher School of Economics (HSE) Law Faculty held the XIV International Scientific and Practical Conference “Law in the Digital Age” in furtherance of the discussion of artificial intelligence (AI) and law, a subject brought forward at the XIII International Workshop back in 2024.
Whereas the plenary meeting focused ...
Added: August 3, 2026
Lysenok N., Enterprise Development and Microfinance 2026 Vol. 36 No. 4s P. 81–92
This paper decomposes the performance of volatility-informed multi-strategy trading in constituents of the MOEX index, using six systematic strategies on 17 liquid stocks that account for about 80% of Russian equity market capitalization, evaluated walk-forward over 2022–2025. Two results emerge. First, diversification arithmetic: with an average pairwise return correlation of 0.09 and negatively correlated trend ...
Added: August 2, 2026
Боголюбов Е. А., Российский юридический журнал 2026 № 2 С. 177–191
The article is devoted to the analysis of the staff of the Soviet notary in the pre-war period (1917-1941) and the problem of continuity between prerevolutionary and Soviet notaries. Three key stages of the development of the Soviet notary are highlighted: the old-regime notary, the transitional notary and the proletarian notary. At the first stage ...
Added: August 1, 2026
Купцов И. А., Закон 2026 № 7 С. 72–85
The article analyses the problem of the issue preclusion significance of a court decision that has entered into legal force in the case of challenging the results of a tax audit, in evidence in criminal cases of tax crimes. As a result of the study, the author concludes that it is inadmissible to revise the ...
Added: July 31, 2026
Maghsoohi A., Pavlov V., Rouse P. et al., Health Care Management Science 2026 Vol. 29 No. 37
As the numbers of older people (65 +) rise globally, the pressure on acute hospitals to provide efficient and effective care while addressing resource inequities increases. In this study we introduce Recognising Episodes of Acute Complexity in Health (REACH), a novel Automatic Machine Learning (AutoML)-based predictive model that prioritises older patients and assigns them to complex ...
Added: July 30, 2026
Klementiev A., Московский журнал международного права 2026 № 2 С. 190–202
INTRODUCTION. Concepts such as “harmonization” and “unification” are currently widely used in the legal field as methods for harmonizing legal regulation. Unlike domestic harmonization and unification, international legal convergence aims to eliminate contradictions in the laws of different states. The implementation of transnational harmonization and unification projects has been greatly facilitated by the activities of international ...
Added: July 30, 2026
Федеральное государственное бюджетное учреждение науки Институт Европы Российской академии наук, 2026.
This edited volume examines the place of the European Union in the global economy during the first quarter of the twenty-first century against the backdrop of an emerging global economic order in which BRICS countries are playing an increasingly important role. Particular attention is paid to the evolution of the EU’s integration strategy – its ...
Added: July 30, 2026
Lola I. S., Семенова М. Т., Усов Н. А., ИСИЭЗ НИУ ВШЭ, 2026.
Центр конъюнктурных исследований Института статистических исследований и экономики знаний НИУ ВШЭ представляет информационно-аналитический материал «Деловой климат в оптовой торговле во II квартале 2026 г.», подготовленный в рамках Программы фундаментальных исследований НИУ ВШЭ на основе ежеквартальных конъюнктурных опросов руководителей 6,5 тыс. организаций оптовой торговли, проводимых Федеральной службой государственной статистики в 82 субъектах Российской Федерации. Обследования проводятся на ...
Added: July 29, 2026
Lola I. S., Ostapkovich G. V., Asoskov D. et al., ИСИЭЗ НИУ ВШЭ, 2026.
Для расчета индекса экономического настроения (ИЭН ВШЭ) использовались результаты обследований деловой активности российских предприятий и организаций, а также потребительских ожиданий, в мониторинговом режиме проводимых Росстатом. В обследованиях принимают участие 17,5 тыс. руководителей организаций различных секторов экономики (около 6 тыс. крупных и средних предприятий добывающей и обрабатывающей промышленности, 6,2 тыс. строительных фирм, 3,4 тыс. организаций розничной торговли, около ...
Added: July 29, 2026
Ilyin A., Закон 2026 № 7 С. 14–27
There is hardly a more confusing issue in court practice than issue preclusion. The difficulty of understanding the current rules on issue preclusion leads to the casuistry of their application, which leads to the accumulation of contradictions. Two main issues related to issue preclusion are still extremely controversial: firstly, what exactly is being prejudged — facts or facts with a ...
Added: July 29, 2026