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Chapter 18: Russia
P. 623–656.
Tyutyuryukov Vladimir
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.
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English
Finagin M., Шеремета С. В., Деньги и кредит 2024 № 83(4) С. 76–97
This paper examines methods for forecasting non-oil&gas revenues in Russia’s budget system in order to construct a model with the smallest forecast error in conditions of the incomplete availability of the necessary data. We use mixed data, error correction, and autoregressive distributed lag models to forecast non-oil&gas revenues at different levels of aggregation: non-oil&gas revenues ...
Added: April 21, 2025
Ovcharova E., Пепеляев С. Г., Ем А. В., Статут, 2022.
В пособии структурно изложены главные концепции, применяемые при законодательном регулировании основных налогов и сборов. Раскрыты механизмы налогового администрирования, контроля и ответственности за налоговые правонарушения. Рассмотрены современные способы и инструменты предотвращения уклонения от налогообложения, защиты прав налогоплательщиков.
Системная подача материала позволит изучить комплекс тем в объеме, необходимом для качественной подготовки юриста широкой практики, способного определить проблему и ...
Added: December 30, 2021
Ryabova E., Миграционное право 2021 № 2 С. 26–30
Object: to assess the existing prospects for e-tax residence on the basis of the revealed significant characteristics of existing approaches to e-individual residence in foreign countries and international tax consequences.
Methods: an analysis of the legal regime for e-residents in Estonia from the standpoint of taxing digital business in this country by Russian tax residents, an ...
Added: September 19, 2021
Kopina A. A., Налоги 2016 № 4 С. 12–14
The article considers the concept of international tax law. ...
Added: December 22, 2020
Bogush G., , in: The Legal Framework of the OSCE.: Cambridge University Press, 2019. Ch. 6 P. 119–132.
The chapter deals with the official position of the Russian Federation regarding the international legal personality of the OSCE. The author addresses Russia’s argument that the international legal personality to the OSCE may be granted only if also a constitutive treaty of the OSCE (a Charter) will be adopted, and the adoption of the separate ...
Added: November 6, 2019
Kokina S., В кн.: Исключительное право правообладателя и интересы общества: пути достижения баланса.: М.: Юрсервитум, 2019. Гл. 2.1 С. 137–164.
An imbalance of interests can arise not only in favor of the copyright holder against the interests of society. But also against the copyright holder in the interests of another copyright holder. With regard to performing artists, an incredible imbalance has arisen. AI rights began to be recognized only in 1961, when the Rome Convention ...
Added: October 26, 2019
Oksana Kartashova O., Евразийский юридический журнал 2015 № 5 (84) С. 280–283
Статья посвящена проблеме соотношения Конституции российской федерации и международного права. Автором рассмотрены основные подходы к соотношению внутригосударственного и международного права, оценена их применимость к праву российской федерации. в статье детально проанализированы нормы Конституции рф и ряда других нормативно-правовых актов, которые в том или ином виде устанавливают иерархию источников национального права, позиции различных исследователей относительно соотношения ...
Added: November 16, 2018
Petruzzi R., Solange Screpante M., Peng C. et al., , in: Removing Tax Barriers to China's Belt and Road Initiative.: Alphen aan den Rijn: Kluwer Law International, 2019. Ch. 10 P. 169–195.
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. ...
Added: October 3, 2018
Meyer-Nandi S., Orzechowski D., Tyutyuryukov Vladimir, , in: Removing Tax Barriers to China's Belt and Road Initiative.: Alphen aan den Rijn: Kluwer Law International, 2019. Ch. 11 P. 197–258.
This chapter follows the structure of the OECD (2014) and UN Model Tax Conventions (2011) and compares the respective provision of these Models and the above-mentioned tax treaties. Although covering the vast majority of Belt and Road countries, the authors recognize that there are differences in the scope of Belt and Road countries and, accordingly, ...
Added: October 3, 2018
Kozyrin A. N., Troshkina T. N., Pravo. Zhurnal Vysshey shkoly ekonomiki 2017 No. 1 P. 80–91
In September 2013 Russia enacted a new law on education which introduced significant changes into the system of sources for Russian educational law. This article analyses the provisions of the education law that pertain to sources of educational law in the Russian Federation, the elationship between different levels of normative and legal regulation, including: international, ...
Added: January 22, 2018
Amsterdam: IBFD, 2012.
Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under ...
Added: October 11, 2017
Tyutyuryukov Vladimir, , in: GAARs - A Key Element of Tax Systems in the Post-BEPS World.: IBFD, 2016. P. 543–568.
This chapter is based on the national report presented at 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. This chapter focuses on the requirements for the application of GAARs and on the legal consequences of applying ...
Added: October 11, 2017
IBFD, 2016.
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 ...
Added: October 11, 2017
Kasatkina A., Erpyleva N., Perm University Herald. Juridical Sciences 2016 No. 33 P. 337–347
The article is devoted to the analysis of the experience of recognition of hereditary trusts in countries of the continental system of law. The issue of property management and its transfer to the heirs has always been actual either in theory, or in practice. In modern society, characterized by the increasing complexity of economic relations, ...
Added: July 18, 2017
Kasatkina A., Erpyleva N., Вестник Пермского университета. Юридические науки 2016 № 33 С. 337–347
Introduction: The article is devoted to the analysis of the experience of recognition of hereditary trusts in countries of the continental system of law. The issue of property management and its transfer to the heirs has always been actual either in theory, or in practice. In modern society, characterized by the increasing complexity of economic ...
Added: October 10, 2016
Erpyleva N., В кн.: Simms ubi suinus. Международное право XXI века: мир и безопасность, сотрудничество, права человека: Liber в честь профессо Amicorum в честь профессора Людмилы Петровны Ануфриевой.: М.: [б.и.], 2016. С. 167–179.
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 ...
Added: September 9, 2016
Kasatkina A., Czech Yearbook of International Law 2016 No. VII P. 165–181
The difficulties of enforcing foreign judgments in different countries are well-known and present an important concern for foreign companies and investors doing business on the territory of another country. The establishment of a new level of relationship among countries all over the world including the development of economic (commercial) and cultural liaisons can be considered ...
Added: April 13, 2016
Erpyleva N., Strani pravni život 2015 No. 2 P. 79–98
The present article examines the evolution of conflict regulation in the private international law of Russia and Poland. The author identifies the concept, structure and types of conflict rules, stressing that the conflict of laws is the most important category of private international law. A detailed classification of the types of connecting factor formulas under ...
Added: September 20, 2015
Rome: CEDAM, 2015.
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 ...
Added: June 20, 2015
Makarova I. A., Pravo. Zhurnal Vysshey shkoly ekonomiki 2014 No. 4 P. 152–160
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 ...
Added: June 14, 2015