scholarly journals Multilateral Convention: Potential Issues of Legal Uncertainty

2021 ◽  
Vol 16 (1) ◽  
pp. 38-55
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Tax Treaties ◽  
Profit Shifting ◽  
The Russian Federation ◽  
Legal Uncertainty ◽  
International Tax ◽  
Further Development

On October 1, 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting entered into force with respect to the Russian Federation. The main purpose of the MLI is to establish minimum standards for combating international tax avoidance. The MLI will extend the key approaches of the BEPS plan at once to a large number of bilateral double tax treaties. The application of the MLI is expected from January 1, 2021 in relation to a number of tax treaties concluded by the Russian Federation. At the same time, certain provisions of the MLI leave some questions about their application and may cause new problems for the taxpayers and tax authorities. In the short term, the application of a number of MLI provisions may be expected to increase uncertainty in international tax planning and lead to an increase in the number of disputes over tax treaties. The main purpose of this article is to analyze the key provisions of the MLI and identify possible problems of their enforcement for the subsequent analysis of potential ways to overcome the legal uncertainty of the application of the MLI. To this end, the tasks were set to study the goal of adopting the MLI, and analyze the content and procedure for the application of the MLI, as well as the content of the key standard of the MLI—the principal purpose test. Identifying the problems of law enforcement before the start of active use of the MLI is important, since it would allow one to pay attention to possible problems at an earlier stage and quickly move to their resolution, which would contribute to the formation of a higher level of legal certainty in the field of international tax planning and further development of foreign economic cooperation.

DRAFT CONCEPT FOR THE DEVELOPMENT OF THE PENAL SYSTEM UNTIL 2030: ISSUES OF FORM, CONTENT AND COMPARISON WITH THE CONCEPT FOR THE DEVELOPMENT OF THE PENAL SYSTEM UNTIL 2020

2020 ◽  
pp. 77-86
Author(s):  
Ренат Зинурович Усеев
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Scientific Paper ◽  
Penal System ◽  
Empirical Methods ◽  
Legal Documents ◽  
Analysis And Synthesis ◽  
Deductive Method ◽  
The Russian Federation ◽  
Further Development

В настоящей статье сравниваются по форме и содержанию два политико-правовых документа: действующая Концепция развития уголовно-исполнительной системы до 2020 года и проект документа по планированию дальнейшего развития уголовно-исполнительной системы (Концепция развития уголовно-исполнительной системы на период до 2030 года). Цель работы - на основе сравнения указанных документов показать авторскую точку зрения на наиболее актуальные и значимые положения проекта Концепции развития уголовно-исполнительной системы на период до 2030 года, а также определить иные мероприятия (положения), которые могли бы дополнить данный документ. Отдельные компоненты содержания статьи могли бы явиться некоторой основой для дальнейшей разработки проекта Концепции развития уголовно-исполнительной системы на период до 2030 года как политико-правового документа. Кроме того, отдельные сегменты статьи при их углубленном изучении могли бы лечь в основу уголовно-исполнительного законодательства Российской Федерации и правоприменительной практики в учреждениях и органах уголовно-исполнительной системы России. Методами исследования в научной статье явились универсальные методы (анализ и синтез, индукция и дедукция, аналогия и моделирование); эмпирические методы (обобщение, классификация); теоретические методы (идеализации, гипотетико-дедуктивный метод) и др. Выводы и результаты работы определяются достижением ее целей. This article compares two political and legal documents in form and content: the current Concept for the Development of the Penal System until 2020 and the draft document on planning for the further development of the penal system (Concept for the Development of the Penal System for the Period of up to 2030). The purpose of the article is to show the author 's position on the most current and significant provisions of the draft Concept for the Development of the Penal System for the Period of up to 2030, as well as to identify other measures (provisions) that could supplement the document. Certain components of the content of the article could provide some basis for the further development of the draft Concept for the Development of the Penal System for the Period of up to 2030 as a political and legal instrument. In addition, certain segments of the article, when studied in depth, could form the basis of criminal enforcement legislation of the Russian Federation and law enforcement practice in institutions and bodies of the penalsystem of the Russian Federation. The research methods in the scientific paper are universal methods (analysis and synthesis, induction and derivation, analogy and modeling); Empirical methods (generalization, classification); Theoretical methods (idealizations, hypothetical-deductive method) and others. The conclusions and results of the work are determined by the achievement of its objectives.

Concept of Beneficiary Owner (Proprietor) in Tax Law

10.12737/6585 ◽  
2014 ◽  
Vol 2 (12) ◽  
pp. 0-0
Author(s):  
Инна Хаванова ◽  
Inna Khavanova
Keyword(s):  
Law Enforcement ◽  
Case Law ◽  
Tax Planning ◽  
Tax Law ◽  
Beneficial Ownership ◽  
History Of ◽  
The Russian Federation ◽  
Concept Application ◽  
International Tax ◽  
To Receive

The concept of beneficial ownership draws the increasing attention because it´s widely used by the international holding structures for tax planning. The author analyzes the concept of beneficial ownership in the tax law taking into account new Russian legislative initiatives and law-enforcement practice. The article touches upon the history of this concept, its content in the international tax law, peculiarities of the ratio of national and international tax law norms, questions of concept application and usage of the term «the person having the actual right to receive the income» in conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The author concludes that inclusion of the term «the actual addressee (beneficial owner) income» in the Tax code of the Russian Federation for the purposes of the application of the Double tax agreements by itself will not provide for the effective application of the concept which is a result of expert development, carried out within the Organization for Economic Co-operation and Development (OECD) and also case-law of the leading states. The author concludes that there´s a necessity for the scientific researches taking into account the specificity of the Russian legal system, defining the directions of tax and legal researches.

scholarly journals The principle of good faith as a means of the development of law

2021 ◽  
pp. 60-75
Author(s):  
Radik Rashitovich Lugmanov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Civil Law ◽  
Good Faith ◽  
Constitutional Court ◽  
Special Role ◽  
Russian Science ◽  
Legal Provisions ◽  
The Russian Federation ◽  
Legal Uncertainty

The subject of this research is the principle of good faith in the Russian civil law, in versatility of its doctrinal understanding and complexity of substantive definition. The author describes the key approaches adopted in the Russian science, outlines certain flaws common to interpretation of this principle. It is noted that the usual interpretation of the principle of good faith, as a certain behavioral standard of the party to a contract, has no applicative avenue due to its natural meaninglessness and practical futility. Civil transaction requires predictability, certainty and stability, which is excluded without a uniform interpretation of the principle of good faith. Another subject of this research is the additional responsibilities that are directly related to the principle of good faith. The author indicated the problems of linear use of the formulas cited in law, since it also creates the grounds for legal uncertainty. The main conclusions are as follows: 1) Recognition of the special role of judicial system in revision, adaptation and development of the written law. This function of judiciary is implemented in the process of ordinary law enforcement under the auspices of referring to such general clauses as the principle of good faith. 2) Revision, development, or supplement of the law may cannot be done ad hoc. The court cannot introduce legal uncertainty into law enforcement. This requires special instruments in form of the strictly verifiable values, which would be the bases of law as a whole and civil law in particular. Such values are reflected in the Constitution of the Russian Federation and legal provisions of the Constitutional Court of the Russian Federation. Thus, the constitutionalization of private law is a natural process of translating socially significant values into the civil law by means of the principle of good faith.  

scholarly journals The development of the concept of beneficial owner in the tax law of the Russian Federation

2019 ◽  
pp. 82-87
Author(s):  
E. A. Guznova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Historical Development ◽  
Modern Concept ◽  
Tax Law ◽  
Tax Legislation ◽  
Uniform Law ◽  
The Russian Federation ◽  
International Tax ◽  
The Moment

The article deals with the historical development of the concept of a beneficial owner in international tax law. It is noted that in the Russian Federation, the concept of beneficial owner was introduced into the tax legislation only in 2014, but attempts to use this concept were undertaken before 2014. The author thoroughly analyzes legal acts adopted before the “de-offshore law” and approaches to interpretation of the concept of the actual right to income; the paper examines the modern concept of “beneficial owner” set forth in the Russian tax legislation. In general, the concept of beneficial owner has passed a long way of development both in international practice and in the Russian Federation. At the moment, there are still difficulties in interpreting the concept of beneficial owner of income, as well as in the process of forming a uniform law enforcement practice in relation to the concept under consideration.

scholarly journals THE MANIFESTATION OF THE IDEA OF CONSTITUTIONALISM IN THE ACTIVITIES OF THE CONSTITUTIONAL COURT OF THE RUSSIAN FEDERATION DOES NOT EXCLUDE THE LEGAL UNCERTAINTY OF ITS DECISIONS

Issues of Law ◽  
2020 ◽  
Vol 20 (2) ◽  
pp. 113-117
Author(s):  
S. M. Darovskikh ◽  
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Criminal Procedure ◽  
Positive Influence ◽  
Constitutional Court ◽  
Criminal Proceedings ◽  
Maximum Period ◽  
The Russian Federation ◽  
Legislative Activity ◽  
Legal Uncertainty

The article, along with the positive influence of the legal positions formulated by the Constitutional Court of the Russian Federation in its Decisions and Definitions on law enforcement practice and legislative activity, considers the reasons for the creation of these legal positions, legal uncertainty that negatively affects the activities of participants in criminal proceedings. The author refers to the Resolution of the Constitutional Court of the Russian Federation of July 16, 2015 No. 23-P «In the case of the verification of the constitutionality of the provisions of parts 3-7 of article 109 and part 3 of article 237 of the Code of Criminal Procedure in connection with the complaint of gr. S.V. Makhina» and the legal positions formulated by this court in other decisions regarding the possibility of increasing the maximum permissible period of detention specified in Article 109 of the Code of Criminal Procedure of the Russian Federation, concludes that with these decisions the possibility of taking into account the maximum period of detention is practically leveled

The approach of the Russian Federation to the concept of «tax avoidance»

2021 ◽  
pp. 164
Author(s):  
Daria Ya. Podshivalova
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Planning ◽  
The Russian Federation

This article analyzes the approaches of Russian researchers to the concepts of tax avoidance, tax evasion, tax planning, tax mitigation, tax minimization The purpose of the article is to distinguish between acceptable and unacceptable actions of taxpayers to minimize taxes and to define the concept of «tax avoidance», which is important for the subsequent analysis of the practice of countering this phenomenon.

Prospects of development of the reference base of the Russian Federation in the field of length measurements

2020 ◽  
pp. 3-5
Author(s):  
Y. G. Zakharenko ◽  
N. A. Kononova ◽  
V. L. Fedorin ◽  
Z. V. Fomkina ◽  
K. V. Chekirda
Keyword(s):  
High Precision ◽  
Russian Federation ◽  
Reference Base ◽  
Length Measurements ◽  
Laser Sources ◽  
The Russian Federation ◽  
Unit Of Length ◽  
Further Development ◽  
532 Nm

The results of the work to create a complex of high-precision hardware for the unit of length reproduction and transferring carried out at “D. I. Mendeleyev Institute for Metrology (VNIIM)” are represented. This complex will serve as the basis for the further development of the reference base of the Russian Federation in the field of length measurements and will allow reproduction of the unit of length at two wavelengths of 633 nm and 532 nm, as well as measurements of the wavelength of laser sources in vacuum in the range from 500 to 1050 nm.

Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

2017 ◽  
Vol 6 (2) ◽  
pp. 312
Author(s):  
Shkumbin Asllani
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
International Taxation ◽  
Main Principle ◽  
Legal Practice ◽  
Tax Treaties ◽  
International Tax ◽  
Tax Payers ◽  
The Relationship ◽  
Domestic Law

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

СОСТОЯНИЕ МЯСНОГО СКОТОВОДСТВА В РОССИЙСКОЙ ФЕДЕРАЦИИ: реалии и перспективы

2020 ◽  
Author(s):  
I.M. DUNIN ◽  
S.E. TYAPUGIN ◽  
R.K. MESHCHEROV ◽  
V.P. HODYKOV ◽  
V.K. ADZHIBEKOV ◽  
...  
Keyword(s):  
Beef Cattle ◽  
Russian Federation ◽  
The State ◽  
Comprehensive Assessment ◽  
Sales Volume ◽  
Cattle Breeding ◽  
The Russian Federation ◽  
Almost All ◽  
Further Development

Рассмотрены состояние и перспективы развития мясного скотоводства в Российской Федерации. Проведен мониторинг численности поголовья, породного состава и продуктивности мясного крупного рогатого скота во всех категориях хозяйств, изучены масштабы и объемы бонитировки скота за 20102018 годы. По данным Минсельхоза России, в 2018 году поголовье крупного рогатого скота в стране составило более 18 млн голов, в том числе численность животных специализированных мясных пород во всех категориях хозяйств достигла 2,26 млн голов. Комплексная оценка 711,16 тыс. голов, или 34,1 от общей численности мясного скота, в том числе 389,8 тыс. коров, принадлежащих к 15 породам и типам, разводимым в 57 регионах Российской Федерации показала, что наибольшее подконтрольное поголовье имеют абердин ангусская порода (417545 гол.), калмыцкая (137262 гол.), герефордская (87278 гол.) и казахская белоголовая породы (52563 гол.). Все подконтрольное поголовье животных является чистопородным и IV поколения, в том числе 99,7 быков-производителей и 99,3 коров. Анализ живой массы пробонитированного поголовья выявил тенденцию к ее повышению у коров всех возрастов в среднем на 54 кг, быков производителей на 39 кг, или на 16,7 и 5,2 за последние 9 лет, соответственно. Живая масса коров по итогам 2018 года в среднем составила 546 кг, быков-производителей 791 кг. По состоянию на 1.01.2019 года, племенная база мясного скотоводства страны представлена 270 племенными стадами, в том числе 46 племенными заводами и 224 племенными репродукторами. В 2018 году в различные категории хозяйств из племенных предприятий было продано 35517 голов племенного молодняка, в том числе 6388 ремонтных бычка с классами элита и элита-рекорд (85,3). В 2018 году было продано племенного молодняка в расчете на 100 коров галловейской породы 33,0 головы, казахской белоголовой 29,1 герефордской 28,0 калмыцкой 22,2 лимузинской 15,5 абердин ангусской 8,8 русской комолой 8,2 и симментальской мясной 4,7 голов. На основании мониторинга состояния мясного скотоводства страны за 20102018 годы были намечены перспективы дальнейшего развития.The article considers the state and prospects of development of beef cattle breeding in the Russian Federation. The number of livestock, breed composition and productivity of beef cattle in all categories of farms was monitored, the scale and volumes of bonding of cattle for the studied 9-year period (20102018) were studied. According to the Ministry of Agriculture of Russia, in 2018 the number of cattle in the country amounted to more than 18 million heads, including the number of cattle of specialized meat breeds in all categories of farms reached 2.26 million heads. A comprehensive assessment of the number of livestock in the amount of 711.16 thousand animals or 34.1 of the total number of beef cattle, including: cows 389.8 thousand heads belonging to 15 breeds and types bred in 57 regions of the Russian Federation, showed that the largest controlled livestock are: Aberdeen Angus breed 417545 animals, Kalmyk 1372726 animals, Hereford 87278 animals and Kazakh white-headed breed 52563 animals. Almost all of the controlled livestock of animals is purebred and IV generation, including: respectively 99.7 of bulls producers and 99.3 of cows. The analysis of live mass of a livestock revealed a tendency to its increase at cows of all age on average on 54 kg, bulls on 39 kgor for 16.7 and 5.2 for the last 9 years respectively. The live mass of cows following the results of 2018 averaged 546 kg, bulls 791 kg. As of January 1, 2019, the breeding base of beef cattle breeding in the country is represented by 270 breeding herds, including: 46 breeding plants and 224 breeding reproducers. In 2018, 35,517 heads of pedigree young animals were sold to various categories of farms from pedigree enterprises, including 6,388 repair bulls with elite classes and an elite record record for appraisal (85.3). An analysis of the sales volume of pedigree young animals in the context of farmed meat breeds showed that in 2018 pedigree young animals per 100 cows were sold in the country: Galloveian breed 33.0 goals, Kazakh white-headed 29.1 goals, Hereford 28, 0 goals., Kalmyk 22.2 goals., Limousin 15.5 goals., Aberdeen Angus 8.8 goals, Russian kolola 8.2 and Simmental meat 4.7 goals. Based on the monitoring of the state of beef cattle breeding in the country for the study period (20102018), prospects for further development were outlined.

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