scholarly journals Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation

SAGE Open ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 215824402096807
Author(s):  
Alexander Georgievich Gurinovich ◽  
Marina Afanasyevna Lapina ◽  
Alexey Evgenievich Ivanov
Keyword(s):  
System Analysis ◽  
Legal Regulation ◽  
Practical Significance ◽  
Event Analysis ◽  
Double Taxation ◽  
Basic Principles ◽  
National Legislation ◽  
Judicial Practice ◽  
Expert Analysis

The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of controversial situations regarding double taxation are revealed. The general analysis of the basic concepts of legal regulation using Russian and foreign sources regarding restrictions on the exercise of taxpayer rights under double taxation avoidance agreements, principles and mechanisms in national legislation is carried out. Because of studying the terms of individual agreements on avoidance of double taxation to test the admissibility of applying national legislation, significant differences in the approaches of different countries and examples of law enforcement based on judicial practice are analyzed. The novelty of the article is the justification of the necessity of establishing the basic principles upon restricting taxpayer rights under double taxation avoidance agreements in national legislation. The practical significance of the work lies in identifying the role of mutual agreement procedures between the competent authorities of the contracting parties under double taxation avoidance agreements, as well as in stating recommendations on the practical application of the rules regarding the limitation of taxpayer rights under double taxation avoidance agreements. System analysis, expert analysis, event analysis, traditionally legal methods (formal and logical, comparative legal), structural analysis, and modeling research methods are used.

Current State of Legislation, Law Enforcement and Judicial Practice in the Sphere of Conclusion, Modification and Termination of Lease Agreements for Land Plots, Concluded for Construction Purposes

2020 ◽  
Vol 1 ◽  
pp. 16-23
Author(s):  
V. V. Cheremukhin ◽  
Keyword(s):  
Law Enforcement ◽  
System Analysis ◽  
Legal Regulation ◽  
Scientific Development ◽  
Synthesis System ◽  
Judicial Practice ◽  
Current State ◽  
General Scientific ◽  
Statistical Indicators

Construction, as a sphere of the national economy, has impressive statistical indicators, determining the importance and relevance of its proper legal regulation, especially in terms of land use for relevant purposes. This article discusses the current situation in the sphere of provision of land plots for construction purposes, further alteration and termination of the relevant lease relations; provides a detailed analysis of the current legislation, law enforcement and judicial practice in such sphere. The purpose of the article is to analyze and summarize legislation judicial and law enforcement practice in this area, as well as the development of specific directions for a comprehensive dissertation research, proposals for improving the legislation regulating these relations. This goal is achieved by solving tasks such as studying of the existing legal regulation of disputed legal relations, law enforcement and judicial practice, identification of problematic and conflict-of-laws issues in the field under consideration, review of the degree of scientific development of the research topic, determination of trends in the development of this sphere of legal relations, development of specific proposals for changing legislation and law enforcement practice. General scientific (synthesis, system analysis, analogy) and special (formal-legal, comparative-legal) methods are used to solve the above problems. Based on the results of consideration of these issues, the author formulates the main problems of the legal relations under consideration, an assessment of the current degree of scientific development of this field is given, the main directions of the planned scientific research are also outlined, proposals are formulated to improve legislation and law enforcement practice.

scholarly journals Legal regulation of solving problems of pollution prevention Oceans

2020 ◽  
Author(s):  
S.V. Strygina
Keyword(s):  
Social Responsibility ◽  
International Cooperation ◽  
Marine Environment ◽  
Pollution Prevention ◽  
Environmental Problems ◽  
Legal Regulation ◽  
Legal Basis ◽  
National Legislation ◽  
The World

The article analyses the legal basis of activities of cleaning up the world oceans. It is emphasized that they are complex. The role of the UN in solving environmental problems is also highlighted. The need for international cooperation in the protection of the marine environment is mentioned. The article raises the problem of improving both international and national legislation and eliminating gaps in the law. The importance of social responsibility of business is emphasized.

scholarly journals SEPARATE ISSUES OF LEGAL REGULATION OF REGIONAL LEGISLATION

ASJ. ◽  
2020 ◽  
Vol 2 (42) ◽  
pp. 31-34
Author(s):  
K. Inalkaeva
Keyword(s):  
Legal Framework ◽  
Legal Regulation ◽  
Practical Significance ◽  
Legal Consciousness ◽  
Legislative Process ◽  
Constitutional Court ◽  
Theoretical Approaches ◽  
Moral Attitudes ◽  
Implementation Problems

The purpose of the study is to analyze theoretical approaches to the mechanism for resolving legal conflicts, as well as to analyze its components, identify implementation problems and proposals for their elimination. The aim of the study is to improve the effectiveness of conflict prevention in draft laws, laws and other regulations. There is insufficient research on the procedure for adopting regional laws, organizing the work of regional parliaments, and public participation in the legislative process. We hope, if not to reveal, then at least to identify problematic issues that will find worthy researchers and solutions in the future. The paper notes the role of the constitutional Court of the Russian Federation as a subject of conflict-of-laws relations. It is concluded that the legislative process is directly related to the level of legal consciousness of the relevant subjects, moral attitudes, and awareness of their mission as creators of legislation. The practical significance of the research results provides a real opportunity for the competent authorities to take concrete measures aimed at removing corruption-related provisions from the regulatory legal framework.

Renewal of the Land Lease Agreement: Problems of Theory and Judicial Practice

2020 ◽  
Vol 27 (3) ◽  
pp. 48-62
Author(s):  
Vitalii Urkevych
Keyword(s):  
Legal Regulation ◽  
Practical Significance ◽  
Structural Method ◽  
Judicial Practice ◽  
The Supreme Court ◽  
The Subject ◽  
The Law ◽  
Important Object ◽  
And Performance ◽  
Lease Agreement

Land is the most important object of the environment. It is an indispensable means of production in agriculture, the territorial basis for the location of various objects. It is argued that the proper functioning of land lease relations is a guarantee of sustainable economic circulation, a guarantee of the exercise of rights and performance of duties by both the lessor and the lessee of the land. The issue of renewal of the land lease agreement after its expiration is debatable. The purpose of the study is to outline the existing theoretical and law enforcement problems regarding the renewal of the land lease agreement, to make proposals to eliminate the latter. To achieve this purpose, a system-structural method of scientific knowledge was used, which helped analyse the prescriptions of the legislation on renewal of the land lease agreement, their relations and interaction were highlighted. The study proves that the lessee's pre-emptive right exists to renew the land lease agreement only for the same period and on the same terms and in the absence of objections to such renewal by the lessor. If the lessee tries to change the essential terms of the land lease agreement and in the absence of the lessor's consent to such changes, the lessee's pre-emptive right to enter into a land lease agreement for a new term is terminated. It is emphasised that in each dispute it is necessary to establish the good faith of the lessor’s actions to refuse to renew the land lease agreement with one person (lessee) and the subsequent conclusion of the agreement with the new lessee. The use of the category of "less protected" party in land lease legal relations appears debatable, because depending on the subject composition of the parties to these legal relations, such a party can be both a lessee and a lessor. It is concluded that the Supreme Court should unify the practice of applying the provisions of the law on the renewal of the land lease agreement (only in combination with other regulations or autonomously, with the use of the principle of "tacit consent"). The possibility of autonomous application of such instructions is indicated by the provisions of the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Concerning Counteraction to Raiding”. The revealed shortcomings of the legal regulation of the renewal of the land lease agreement after its expiration indicate the directions of improvement of the legislation in land lease, which has practical significance

scholarly journals Transformation of the Civil Right to the Freedom of Expression in the Internet

2018 ◽  
Vol 4 ◽  
pp. 43-47
Author(s):  
Ksenia A. Ivanova ◽  
Keyword(s):  
Information Exchange ◽  
System Analysis ◽  
Freedom Of Expression ◽  
Legal Regulation ◽  
Practical Significance ◽  
Scientific Article ◽  
Global Information ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
The Right

Purpose. The purpose of the scientific article is to study the modern information society, as well as to consider the conditions for the development of global information and communication networks, the global information exchange system. The author has studied the current legal regulation of freedom of speech to achieve this goal. Methodology. The article applies general scientific methods of system analysis and synthesis, as well as private scientific methods: comparative, sociological. The use of methods of analysis and synthesis will determine the key scientific concepts for research. In addition, an institutional research method will be used. On its basis, in particular, the originality of the forms of regulation of the right to freedom of opinion has been revealed; specificity of regulation of restrictions of this right. The article concludes that the existing regulation does not correspond to the level of development of public relations. The fact that there are no legal instruments that can prevent the falsification of information in the media indicates that there are problems in ensuring the right of citizens to freedom of expression in cyberspace, which ensures the relevance of the study. Scientific and practical significance. Within the framework of the research, a complex scientific theoretical and legal analysis of the constitutional and legal category “the right of citizens to freedom of opinion” in cyberspace was carried out; a comparison of Russian and foreign legislation. Results. It was suggested that the concept of the right to freedom of opinion in cyberspace be structured into separate elements. Following the logic of the proposed classification, the author proposes the main directions of improving the legal regulation of this right. The significance of the study is made by proposals to improve Russian legislation in the sphere of securing the right of citizens to freedom of opinion, as well as further development of mechanisms for the realization of this right in cyberspace.

scholarly journals Basic international and European standards in the field of justice and their impact on ensuring the consistency of judicial practice

1970 ◽  
pp. 74-80
Author(s):  
Petro Rudyk
Keyword(s):  
Human Rights ◽  
Supreme Court ◽  
International Standards ◽  
Council Of Europe ◽  
Basic Principles ◽  
Legal Standards ◽  
Judicial Practice ◽  
The Supreme Court ◽  
European Standards

Ukraine's integration into the European Union binds the former to approximate its legislation to international and European standards in various fields, including justice. This is also prompted by the EU-Ukraine Association Agreement and by the need for judicial reform, subject to the amendments to the Constitution of Ukraine of June 2016. The purpose of the article is to disclose basic international and European standards in the field of justice and their role in ensuring the consistency of judicial practice, which has not been studied in this aspect before. Scholars have different approaches to defining the concept of "international" and "European" legal standards in the field of justice and their division into types. The author proposes the understanding and definition of these concepts and the division of international standards into two main groups: 1) basic generally recognized international standards, that is binding international legal standards; and 2) special international standards in the field of justice that are advisory. The first group consists of the basic internationally recognized standards enshrined in UN human rights instruments, which are closely related to justice and include, in particular, everyone's entitlement to a fair and public hearing by a competent, independent and impartial tribunal. They are enshrined in the Universal Declaration of Human Rights (Article 10), the International Covenant on Civil and Political Rights (Article 14), the European Convention on Human Rights (Article 6, paragraph 1). These basic international standards are binding for democratic countries in the world and in Europe, in particular for Ukraine, as they have been ratified by it. A clear understanding of and adherence to mandatory basic internationally recognized international standards by courts of all tiers will help to ensure the consistency of judicial practice. The second group of international standards in the field of justice consists of the Basic Principles on the Independence of the Judiciary, approved by the resolutions of the UN General Assembly (1985), the Bangalore Principles of Judicial Conduct, approved by the UN Economic and Social Council Resolution (2006), recommendations of the Committee of Ministers of the Council of Europe, and opinions of the Consultative Council of European Judges for the attention of the Committee of Ministers of the Council of Europe, etc. They emphasize the need to adhere to such basic international standards as guaranteeing the independence of the judiciary by the state and enshrining them in the constitution or laws of the country, and define such basic principles of the functioning of the judiciary and judges as independence, objectivity, honesty, incorruptibility, observance of ethical rules, equal treatment of all parties to the proceedings, competence and diligence of courts, and so forth. Compliance with these general international standards in the field of justice will help to ensure the integrity of the judiciary in the interests of a person. Such standards and specific recommendations for ensuring the integrity of the judiciary are broadly outlined in the Consultative Council of European Judges Opinion on the Role of Courts in Ensuring the Unity of Law (2017), namely the importance of uniform application of the law, the possibility of the use of precedents, the paramount role of the Supreme Court in ensuring the integrity of the judiciary, the creation of a mechanism for filtering appeals, the inadmissibility of conflicting decisions, the importance of the role of the courts of appeal, the solid reasons for deviation from previous judicial practice, the compliance with the reporting system of courts, the application of previous decisions to specific cases, the ensuring of the principle of independence of judges, the use of various mechanisms to ensure the integrity of judicial practice. These issues were also discussed during the presentation of the Opinion in Ukraine and holding the conference Integrity of judicial practice: the view of the European Court of Human Rights and of the Supreme Court (2019).

scholarly journals GLOBALISATION OF THE WORLD TRADE FROM THE PERSPECTIVE OF THE PRINCIPLES OF INTERNATIONAL COMMERCIAL CONTRACTS UNIDROIT

2016 ◽  
Vol 2 (4) ◽  
pp. 0-0
Author(s):  
Мария Мещанова ◽  
Mariya Meshchanova
Keyword(s):  
World Trade ◽  
Dispute Settlement ◽  
Legal Regulation ◽  
Contract Law ◽  
Current Version ◽  
National Legislation ◽  
Progressive Development ◽  
Central Argument ◽  
Legal Globalization

This paper is concerned with the role of the UNIDROIT Principles in the processes of legal globalization. The central argument is that this non-State codification does not have a legal binding nature, but this document which covers the rules of conduct and dispute settlement, no doubt, contributed to the acceleration of globalization of world trade. It analyses the revision of the UNIDROIT Principles since 1994 to the current version of 2010 and from the stand point of strengthening of the general approaches in legal regulation and extension of the scope of their application. The UNIDROIT Principles may have impact on the reform of the national legislation of various countries, thus, facilitating the process of harmonization of Contract Law. At the same time it is noted that many of the provisions of the national legislation, and, in particular, the German Civil Code, may serve as the basis for progressive development of the mentioned non-state codification. This set of unified rules may be used as an instrument for the interpretation of the terms enshrined in international commercial contracts.

scholarly journals The legal nature of the ombudsman's activities to protect the rights and interests of taxpayers

2021 ◽  
Vol 2 (2/S) ◽  
pp. 201-207
Author(s):  
Бекзод Normatov
Keyword(s):  
Legal Protection ◽  
Legal Regulation ◽  
Legal Basis ◽  
Judicial Practice ◽  
Legal Nature ◽  
Legitimate Interests ◽  
Rights And Interests ◽  
Business Entities ◽  
Legal Grounds

This article analyzes the legal basis of the business ombudsman in the system of protection of the rights and legitimate interests of business entities, its main powers, as well as organizational and legal activities, as well as its powers in the processes of tax audits are not fully regulated by law. The role of the business Ombudsman in protecting the rights and interests of taxpayers was also assessed on the basis of judicial practice and statistics. The article interprets the world models of the business ombudsman's activity, examines the role of legal protection of the activities of economic entities and taxpayers. In addition, the procedure for forming the institution of the Ombudsman is characterized by historical and legal grounds. Proposals and recommendations for improving the legal regulation of the business Ombudsman have been developed.  

scholarly journals Sources of Formation of Legal Positions of Russian Highest Judicial Bodies

2021 ◽  
pp. 130-142
Author(s):  
Mariia Viktorovna Globa
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Legal Doctrine ◽  
Judicial Practice ◽  
Legal Method ◽  
The Supreme Court ◽  
The Russian Federation

The present study is devoted to determining the place and role of legal positions of higher judicial bodies of Russia (judicial legal positions) in the mechanism of legal regulation. Let us specify in advance that the author means the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation (taking into account the 2014 amendments made to the legislation concerning the liquidation of the Supreme Arbitration Court of the Russian Federation) as the higher judicial bodies of Russia. Establishing the meaning and role of judicial legal positions in the mechanism of legal regulation is carried out by the author of this study through the analysis and demonstration of the main sources of formation of legal positions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation. In this regard, the author of this work identifies as sources of formation of judicial legal positions: legal and non-legal. Non-legal sources of formation of legal positions of the highest courts of Russia differ from the legal ones in the fact that initially they do not have material expression, exist in the abstract, however, have no less importance for the process of formation of judicial legal positions. To the legal sources of creating legal positions of the highest judicial bodies of Russia the author includes: formal sources of law, current legal practice, legal doctrine. As non-legal sources of formation of legal positions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation are: the inner conviction of a judge and professional legal consciousness of a judge. The author of this scientific research consistently reveals the importance and role of each source of formation of judicial legal positions. The conducted study of the most significant sources of formation of judicial legal positions allowed to better understand the place of legal positions of higher courts of Russia in the legal system and their role in legal regulation, which is reduced not just to the interpretation of judicial acts, but also to the formation of new legal provisions, which ultimately form a uniform judicial practice. Methodological basis of the study consisted of: analysis, synthesis, comparative-legal method, deduction, induction and other ways of knowledge used in science. Scientific conclusions and proposals contained in this work may serve as a basis for further theoretical study of the problems of judicial legal positions and used in the activities of legislative and law enforcement bodies.

scholarly journals The role of cryptography in ensuring cybersecurity and protecting information about technologies of strategic and advanced development in the context of protection of sci-tech achievements in the BRICS countries

2021 ◽  
pp. 22-62
Author(s):  
Ksenia Michailovna Belikova
Keyword(s):  
Information Security ◽  
Patent Protection ◽  
The United States ◽  
Legal Regulation ◽  
Patent Law ◽  
Practical Significance ◽  
Technical Data ◽  
Brics Countries ◽  
Advanced Development

The subject of this research is the role of cryptography in ensuring cybersecurity and protecting information about technologies of strategic and advanced development in the context of protection of sci-tech achievements in the BRICS countries. The relevance of the selected topic is substantiated by the fact that modern countries, for example, the founder of computer industry – the United States along with the BRICS member-states, realize the importance and practical significance of cryptography in different spheres (military, civil) and aim to develop the means and systems of information security, establishing legal regulation for various aspect of its application. Such approach needs elaboration on the development and implementation of cryptography from the perspective of supranational and international law. It is determined that the currently used encryption methods are essentially based on the methods that use special mathematical algorithms built in computer software. Such methods are a substantial  but surmountable obstacle for acquiring copyright and patent protection. The examined legal orders evolve by encouraging the development of national cryptographic and software systems, and ensuring its protection by patent law under certain conditions and based on a number of principles that are taken into account in national legislation of the BRICS countries. Correlation of the effectiveness of ensuring information security using only patented encryption or with application of additional protection based on the provisions on commercial secret, demonstrated futility of using the latter. From the perspective of international (or supranational) law, cryptographic software is controlled within the framework of international agreements on distribution of technical data, military and dual-purpose products.

Sign in / Sign up

Export Citation Format

Share Document