scholarly journals The Legal Regime of the Temporary Application of Protocols to Tax Agreements between Russia and Cyprus, Russia and Malta

Financial law ◽  
2020 ◽  
Vol 12 ◽  
pp. 38-41
Author(s):  
Inna A. Khavanova ◽  
Keyword(s):  
International Cooperation ◽  
Russian Federation ◽  
International Treaties ◽  
Legal Regime ◽  
Tax Treaties ◽  
Double Taxation ◽  
Provisional Application ◽  
The Russian Federation

Theoretical and practical aspects of provisional application of double taxation avoidance agreements are analysed in the article. The author analyses the conditions of provisional application of protocols on amendment of Russia’s tax treaties with Malta and with Cyprus of 2020. The Russian Federation as a rule resort to provisional application of international treaties only in exceptional cases when the treaty is of exceptional interest and there is a need in its “start” before its entering into force. The author draws attention to the fact that the provisional application of the treaty can be regulated both with indication on this condition in the treaty itself or with separate treaty. The author also provides examples from the practice of international cooperation into the tax sphere.

scholarly journals MULTILINGUAL TAX TREATIES AND PECULIARITIES OF THEIR INTERPRETATION

2016 ◽  
pp. 0-0
Author(s):  
Инна Хаванова ◽  
Inna Khavanova
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Case Law ◽  
Tax Treaties ◽  
Double Taxation ◽  
Authentic Texts ◽  
The Russian Federation

In this article dedicated to multilingual tax treaties special attention is drawn to the treaties concluded by the Russian Federation. The author points out that Russia has no treaties on the avoidance of double taxation and the prevention of tax evasion concluded in one language. The author examines the rules of construing and application of authentic texts of agreements and illustrates them by the Russian case law. Much attention in the article is paid to the analysis of the treaty construing rules applicable to the agreements whose text is authenticated in two or more languages. The aim of this article is to examine principles of multilingual tax treaties as well as widespread problems which arise in practice and to suggest possible solutions. The author reveals particular features of tax treaties which should be taken into consideration while construing such agreements. Special attention is paid to the discrepancy between texts in different languages.

Experimental legislation: some conceptual approaches to explanation

2021 ◽  
Vol 23 (2) ◽  
pp. 16-23
Author(s):  
MIKHAIL DEGTYAREV ◽  
Keyword(s):  
Species Diversity ◽  
Russian Federation ◽  
Experimental Approach ◽  
Thought Experiment ◽  
Legal Regulation ◽  
Federal Law ◽  
Legal Regime ◽  
The Russian Federation ◽  
Goals And Objectives ◽  
Law Making

In connection with the adoption of the Federal Law of July 31, 2020 No. 258-FZ “On Experimental Legal Regimes in the Field of Digital Innovations in the Russian Federation” and of the Federal Law of July 31, 2020 No. 247-FZ “On Mandatory Requirements in the Russian Federation” (Article 13 “Experimental legal regime”) the topic of experimental legislation was updated. The article is devoted to the application of the experimental approach in legal regulation. The author reveals the essence of the concept of experimental legislation, explains the goals and objectives of using the appropriate technologies. The author notes that although in a broad sense it can be said that the adoption of any new law is in itself an experiment, there are still significant differences within the experimental law. The author sets out the essential features of a legislative experiment. The article examines the reasons for the need and prerequisites for the rationality of the use of experimental legislation. The author shows the nature of legislative experimentation and the merits of this toolkit. The author shows the areas of relevant application of the method of experimental legislation. The species diversity of methods of experimental regulatory regulation is indicated. The article compares the method of practical experimental legislation and the method of thought experiment in norm-writing and law- making activities. The article compares the method of practical experimental legislation and the method of digital duplicate-models of legislative acts. The author substantiates the existence of limits of applicability of the method of experimental legislation and demonstrates selected technologies of experimental legislation. In conclusion, the author turns to the complex and controversial problems of using the method of experimental legislation.

scholarly journals SUBJECTS OF TRANSFER OF CRIMINAL PROSECUTION (PROCEEDINGS) WITHIN THE FRAMEWORK OF INTERNATIONAL COOPERATION. PART I. COURT AND THE PARTICIPANTS FOR THE PROSECUTION

2021 ◽  
Vol 1 ◽  
pp. 11-14
Author(s):  
Kirill K. Klevtsov ◽  
Keyword(s):  
Law Enforcement ◽  
International Cooperation ◽  
Russian Federation ◽  
Case Material ◽  
Criminal Case ◽  
Criminal Prosecution ◽  
Foreign State ◽  
The Russian Federation

In the article the author taking into account doctrinal sources and law enforcement practice, considers the subjects of legal relations (the court and the participants on the part of the prosecution) when sending a criminal case (material for checking a crime report) to a foreign state to resolve the issue of criminal prosecution or initiating a criminal case against a person, not subject to extradition to the Russian Federation. As a result, the author draws appropriate conclusions, both theoretical and applied.

scholarly journals THE PROBLEM OF DETERMINING THE LEGAL REGIME OF “DISPUTED” REAL ESTATE: THEORETICAL AND PRACTICAL ASPECTS

2021 ◽  
pp. 19-24
Author(s):  
N.A. Pronina ◽  
T.N. Platunova ◽  
S.O. Kostyakova
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Civil Law ◽  
Property Right ◽  
Legal Regime ◽  
Land Plot ◽  
Legal Definition ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right

The article raises the following topical problems currently inherent in the institution of real estate in theRussian Federation: the unsuccessful legal definition of a real estate object, enshrined in Art. 131 of the CivilCode of the Russian Federation; qualification of objects as immovable and, accordingly, delimitation of themfrom movable ones; the emergence of objects with a controversial legal regime; the need to move from themodel of “plurality” to the model of “unity” of real estate objects. Also, the authors of this article analyzea number of approaches aimed at resolving the above problems and the possible consequences (both positiveand negative) of their implementation in practice, put forward their views and offer their own solutionto these problems. A variant of the legalization of “disputable” objects is proposed by introducing the rightof construction into the civil law of the Russian Federation as a limited property right to use a land plot withthe extension of this right to everything that is being built on such a land plot. The examples of legislativeregulation of the right to build in the civil law of pre-revolutionary Russia are considered, the elements of theright to build in the current law of the Russian Federation are revealed.

scholarly journals The subject of the crime under article 258¹ of the Criminal code of the Russian Federation

2021 ◽  
pp. 186-191
Author(s):  
Farhat Mukhambetov
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
Wild Animals ◽  
International Treaties ◽  
Biological Resources ◽  
The Subject ◽  
The Russian Federation ◽  
Made In

An attempt is made in this work to reveal the content of the subject of the crime under art. 258¹ of the Criminal code of the Russian Federation “Illegal extraction and circulation of especially valuable wild animals and aquatic biological resources belonging to the species included in the Red Book of the Russian Federation and (or) protected by international treaties of the Russian Federation”. The necessity of division of art. 258¹ of the Criminal code of the Russian Federation into two articles, separately providing for liability for illegal production and trafficking of especially valuable wild animals and illegal extraction of especially valuable aquatic biological resources. The differences in the subject of the crime under art. 256 of the Criminal code of the Russian Federation, from the subject of the crime under art. 258¹ of the Criminal code of the Russian Federation. The necessity of a substantial expansion of the List of especially valuable especially valuable wild animals and aquatic biological resources belonging to the species included in the Red Book of the Russian Federation and (or) protected by international treaties of the Russian Federation for the purposes of articles 2261 and 258¹ of the Criminal code of the Russian Federation due to inclusion in him of all representatives of the Red Book of the Russian Federation.

scholarly journals On the Issue of a Public Corporation as a Form of a Non-Profit Organization

2021 ◽  
Vol 2 ◽  
pp. 3-5
Author(s):  
Natalia G. Kanunnikova ◽  
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Civil Law ◽  
Federal Law ◽  
Legal Regime ◽  
Non Profit ◽  
Russian State ◽  
Public Corporation ◽  
State Corporation ◽  
The Russian Federation

The article offers the author’s vision of such a form of non-profit organization as a state corporation with a special legal status. As a result of the analysis, the author comes to the conclusion that it is permissible to recognize a state corporation as an independent subject of civil law relations, since state corporations combine the characteristics of both a legal entity, in particular, the autonomy of property, independent liability for obligations, etc., and the institution of the state, endowed with authority. The analysis of the federal legislation allowed the author to say that a special legal regime applies to modern Russian state-owned corporations, which provides for their exemption from certain duties and granting certain rights and powers. In this regard, the question is raised about the development of recommendations for improving legislation in the field under study by excluding Article 7.1 from the Federal Law, January, 12 № 7-FZ “On Non-Profit Organizations”, and introducing its content into the Civil Code of the Russian Federation, adding it to Article 124.1 “State Corporation”.

scholarly journals THE ESTABLISHMENT, MODERN STATUS AND FURTHER DEVELOPMENT TENDENCIES OF THE INTERNATIONAL COOPERATION BETWEEN JUDGES AND EXPERTS IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 10 ◽  
pp. 69-72
Author(s):  
Nikita E. Salganskiy ◽  
Keyword(s):  
Forensic Science ◽  
International Cooperation ◽  
Russian Federation ◽  
History Of ◽  
The Russian Federation ◽  
Further Development ◽  
Modern Status

This article is devoted to the problem of international forensic science cooperation of the Russian Federation. The paper reflects the main milestones in the history of interaction between domestic and foreign forensic experts, on the basis of their analysis, the trends of further development of cooperation in this area are determined.

COLLODIZING LINKS IN PRIVATE INTERNATIONAL LAW

2021 ◽  
pp. 19-21
Author(s):  
Н.Д. Эриашвили ◽  
Г.М. Сарбаев ◽  
В.И. Федулов
Keyword(s):  
International Law ◽  
Present Article ◽  
Russian Federation ◽  
Legal Regulation ◽  
Private International Law ◽  
International Treaties ◽  
Public Interests ◽  
National Legislation ◽  
The Public ◽  
The Russian Federation

В представленной статье рассмотрены проблемы коллодирующих привязок в международном частном праве и особенности их правовой регламентации в законодательстве Российской Федерации. Автором проанализированы особенности нормативного закрепления данного типа привязок в системе международных договоров, а также механизм имплементации этих норм в национальном законодательстве различных государств. На основе сложившейся практики применения коллодирующих привязок национальными органами государственной власти обоснована необходимость учета публичных интересов государства в данных правоотношениях. The present article examines the problems of collodizing links in private international law and the peculiarities of their legal regulation in the legislation of the Russian Federation. The author analyzed the peculiarities of this type of binding in the system of international treaties, as well as the mechanism for implementing these norms in the national legislation of various states. On the basis of the established practice of applying collodial links by national authorities, the need to take into account the public interests of the State in these legal relations is justified.

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