scholarly journals Ekonominio bendradarbiavimo ir plėtros organizacijos transakcijų kainodaros reguliavimas ir jo įtaka Lietuvai

Teisė ◽  
2008 ◽  
Vol 67 ◽  
pp. 126-137
Author(s):  
Kristina Savickaitė
Keyword(s):  
European Union ◽  
Union Member ◽  
Transfer Pricing ◽  
Legal Regulation ◽  
The European Union ◽  
Member States ◽  
European Union Member States

Straipsnyje apžvelgiami pagrindiniai Ekonominio bendradarbiavimo ir plėtros organizacijos ir Lietuvos transakcijų kainodaros reguliavimo ypatumai parodant šios tarptautinės organizacijos rekomendacijų svarbą Europos Sąjungos valstybių narių, iš jų ir Lietuvos, teisiniam reguliavimui. Nagrinėjant Ekonomi­nio bendradarbiavimo ir plėtros organizacijos aktus ir juos lyginant su Lietuvos aktais, skirtais transakci­jų kainodarai, atskleidžiami jų trūkumai. The article aims at presenting the fundamentals of the transfer pricing regulation of the Organisation for Economic Co-operation and Development and Lithuania demonstrating the importance of the recom­mendations of this international organisation for the legal regulation of the European Union Member States and Lithuania. While analysing the acts of the Organisation for Economic Co-operation and Deve­lopment and comparing them with Lithuanian acts on transfer pricing their shortcomings are revealed.

scholarly journals Identification of the areas for improving the Russian legislation on taxation of controlled foreign companies based on the experience of European Union member-states

2021 ◽  
pp. 26-39
Author(s):  
Aleksandra Melnikova
Keyword(s):  
European Union ◽  
Russian Federation ◽  
Union Member ◽  
Legal Regulation ◽  
The European Union ◽  
Legal Form ◽  
Member States ◽  
Foreign Companies ◽  
The Russian Federation ◽  
European Union Member States

This article is dedicated to identification and analysis of the gaps in legal regulation of profit taxation of controlled foreign companies (CFC) in the Russian Federation, by comparing the Russian legislation with the legislation of the European Union member-states. Comparison is conducted on the current legislation of the Russian Federation on CFC with analogous rules in France, Germany, Netherlands, and Great Britain. The author determines the similarities and differences in the regimes of profit taxation of controlled foreign companies, and substantiates the need for introducing point amendments to the current legislation of the Russian Federation on profit taxation of controlled foreign companies. The structure of the Russian rules on CFC is largely similar to such in the developed European countries. The definition of the concept of control in the Russian legislation for the most part aligns with the definitions of the analogous concept in the legislation of France, Germany, and Netherlands; although the Russian definition is certainly broader, as it applicable to foreign structures without formation of legal entity, and contains both quantitative and qualitative criteria. Despite formal similarity of the Russian rules on CFC and their foreign equivalents, there are gaps in the Russian legislation, the interpretation of which by the tax authorities and the Ministry of Finance is at times contradictory and often does not benefit the taxpayer. Numerous questions arise from filling out and submitting participation notices and CFC notices, the procedure for which also contains multiple gaps, and the grounds for their submission in the legislation are quite ambiguous. Taxpayers often do not timely notify the tax authority on the participation in CFC or do not submit the corresponding notice due to inaccessibility of software for filling out notices for companies established in particular organizational-legal form.

scholarly journals Castaño avoids a clash between the ECtHR and the CJEU, but erodes Soering. Thinking human rights transnationally

2020 ◽  
pp. 203228442097974
Author(s):  
Sibel Top ◽  
Paul De Hert
Keyword(s):  
European Union ◽  
Human Rights ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
European Court ◽  
Criminal Matters ◽  
European Union Member States

This article examines the changing balance established by the European Court of Human Rights (ECtHR) between human rights filters to extradition and the obligation to cooperate and how this shift of rationale brought the Court closer to the position of the Court of Justice of the European Union (CJEU) in that respect. The article argues that the ECtHR initially adopted a position whereby it prioritised human rights concerns over extraditions, but that it later nuanced that approach by establishing, in some cases, an obligation to cooperate to ensure proper respect of human rights. This refinement of its position brought the ECtHR closer to the approach adopted by the CJEU that traditionally put the obligation to cooperate above human rights concerns. In recent years, however, the CJEU also backtracked to some extent from its uncompromising attitude on the obligation to cooperate, which enabled a convergence of the rationales of the two Courts. Although this alignment of the Courts was necessary to mitigate the conflicting obligations of European Union Member States towards both Courts, this article warns against the danger of making too many human rights concessions to cooperation in criminal matters.

GLOBAL DIMENSION OF INNOVATION CAPACITY OF THE EUROPEAN UNION MEMBER COUNTRIES

2018 ◽  
Author(s):  
Olena Zayats ◽  
◽  
Tomash Yarema ◽  
Keyword(s):  
European Union ◽  
Global Economy ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Global Innovation ◽  
The World ◽  
Innovation Capacity ◽  
Innovative Capacity ◽  
European Union Member States

The article examines the essence of the global innovation capacity of the member states of the European Union and its interconncetion with involvement in the processes of international economic integration and disintegration. It is noted that the global innovative force has a significant impact on stable economic growth and competitive positions of any economic entity in the world arena. In addition, it was determined that the unification of countries into interstate integration groupings leads to the transformation of the innovation capacity of the member country and the formation of the innovation capacity of the international integration associations. As a result of the study, it was noted that today there is no single methodology for measuring innovative capacity. As part of the innovation capacity research of the European Union member states, the most prominent and frequently used method for measuring the innovation capacity of the country amongst of global economy, namely the global innovation index, is considered. The aim of this article is to compare the positions of the innovative capacity of the member states of the European Union and to study how the integration and disintegration processes in the European Union affect the innovation capacity of participants and, in the prospect, develop a methodology for ranking the innovation capacity of interstate integration associations. The positions of the innovation capacity in the global economy of the European Union member states are analyzed according to the global innovation index. It has been established that five member countries of the European Union are in the top 10 most innovative economies in the world economy. The innovation capacity index of the European Union 2020 is proposed to be calculated and was calculated. It is noted that albeit the ratings do not give any propositions, but only actually determine the state, however, with their assistance it is possible to carry out adequate monitoring, analysis, forecast of activation and measurement of innovation leadership of all economic and innovative entities of the global economy. It has been proved that methodological approaches to measuring the innovation capacity of the subjects of the global economy ought to be improved furthermore ratings should be developed not only in the context of countries, but of international integration associations as well.

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