scholarly journals History of the emergence of legal regulation of activity of controlled foreign companies in the Russian Federation

2021 ◽  
pp. 43-54
Author(s):  
Ruslan Adamovich Muratov
Keyword(s):  
Tax Evasion ◽  
Legal Regulation ◽  
Parent Company ◽  
Foreign Companies ◽  
Wide Range ◽  
Regulation Of Activity ◽  
History Of ◽  
Definition Of ◽  
The Right ◽  
Cfc Rules

Spread of the possibility of free movement of capital from one jurisdiction to another allows the companies incorporated in high-tax countries, to use low-tax or tax-free jurisdictions for conducting business and, as well as reducing tax burden. One of the mechanisms of tax evasion is the creation of controlled foreign companies that can delay the payment of dividends to the parent company, i.e. the payment of income that will be taxed in the country of tax residence of the parent company. The countries, in turn, adopt CFC rules (controlled foreign companies riles) to prevent tax evasion, which may change due to various circumstances. The CFC rules are aimed at determining the actual tax liability of the taxpayer. However, there are situations when CFC rules are implemented in a broader approach – for example, a wide range of entities would fall under the definition of “controlled foreign companies” or “controlling entities”, which may result in the fact that the conditions for application of CFC rules may arise for the entities that do not exercise control over a foreign company. In this case, CFC rules can worsen the situation of the taxpayer. This creates an abuse of the right of controlling authorities in terms of preventing tax evasion. In order to avoid such situations, it is necessary to improve the CFC rules by limiting the circle of entities and clearly distinguishing between abuse of the rights and lawful actions in implementation of CFC rules.

History of the emergence of legal regulation of the activity of controlled foreign companies in the United States

2021 ◽  
pp. 11-21
Author(s):  
Ruslan Adamovich Muratov
Keyword(s):  
Tax Evasion ◽  
The United States ◽  
Legal Regulation ◽  
International Taxation ◽  
Foreign Companies ◽  
State Tax ◽  
History Of ◽  
The One ◽  
The Right

Extension of globalization process to the world economy allows conducting the economic activity outside the country of tax residency. It also entailed the emergence of various types of incentives in some jurisdictions, for example, preferential tax regime or non-taxation. Questions related to international taxation are currently most acute. The use of foreign jurisdictions through controlled foreign companies reduces the state tax revenue. For counteracting abuse of the privilege by taxpayers, the rules of controlled foreign companies have been developed and implemented in over 30 countries. On the one hand, the countries accept these rules for preventing tax evasion, which can be changed due to various circumstances. On the other hand, there arise situations when such rules may worsen the situation of the taxpayer. This leads to abuse of the right of regulatory authorities in counteracting tax evasion. The controlled foreign companies (CFC) rules are aimed at determination of actual tax liability of the taxpayer, and do not pursue fiscal, political or other interests that worsen the conditions of the taxpayer.

scholarly journals The History of the emergence and development of self-regulation in Russia

2017 ◽  
Vol 1 (3) ◽  
pp. 90-99
Author(s):  
Anna Algazina
Keyword(s):  
Self Regulation ◽  
Special Kind ◽  
Legal Regulation ◽  
Voluntary Association ◽  
Soviet Period ◽  
Professional Activity ◽  
Professional Activities ◽  
History Of ◽  
Definition Of ◽  
The Right

The subject. The study of the Genesis of the emergence and development of any phenomenonallows to know its essence, as well as to make a prediction about the prospects for itsfurther development. Given the importance of self-regulation in the context of the changesin our country, administrative reform, addressing the problems of the Genesis of self-regulationis very timely and relevant.The purpose of the article is to reveal the peculiarities of the emergence and developmentof self-regulation in Russia.Methodology. The methodological basis for the study: general scientific methods (analysis,synthesis, comparison, description); private and academic (comparative legal, interpretation,formal-legal).Results, scope. Under self-regulation this article is to understand the management activitiescarried out by self-regulatory organizations, and consisting in the development and establishmentof standards and rules of professional activity, as well as sanctions for non-complianceor inadequate performance. Based on the author's proposed definition of "self-regulation",the fundamental criterion for the recognition of any organizations the prototypeof the modern self-regulating organizations was selected the purpose of their creation: regulationof activity of subjects of professional activities and the availability of appropriategiven the objectives of the authority. The study of the history of creation and functioningof associations of subjects of professional activity allows to conclude that self-regulation isnot fundamentally new, previously unknown in our country a legal phenomenon.Conclusions. The first prototypes of self-regulatory organizations originated in Russia in theMiddle ages as a voluntary Association of merchants.In the XVIII century found the beginnings of a model of mandatory self-regulation. In thisperiod at the state's initiative used the European experience, was created workshops as anorganizational form of Association of artisans, granting the right to engage in trade.In the Soviet period on the self-regulation can only speak as declaratory of the principle offunctioning of the legal profession.The emergence of self-regulation as a special kind of management activities occurred inRussia in late 1990s – early 2000-ies. The greatest degree of legal regulation-regulationachieved after the adoption of the Law on SRO, established a combination of voluntary andmandatory models of self-regulation.

Typologization of security regulation

2020 ◽  
pp. 20-27
Author(s):  
Denis Tikhomirov
Keyword(s):  
Social Relations ◽  
Scientific Literature ◽  
Legal Regulation ◽  
Procedural Understanding ◽  
Limited Ability ◽  
Methodological Basis ◽  
Wide Range ◽  
The Subject ◽  
Definition Of ◽  
Legal Understanding

The purpose of the article is to typologize terminological definitions of security, to find out the general, to identify the originality of their interpretations depending on the subject of legal regulation. The methodological basis of the study is the methods that made it possible to obtain valid conclusions, in particular, the method of comparison, through which it became possible to correlate different interpretations of the term "security"; method of hermeneutics, which allowed to elaborate texts of normative legal acts of Ukraine, method of typologization, which made it possible to create typologization groups of variants of understanding of the term "security". Scientific novelty. The article analyzes the understanding of the term "security" in various regulatory acts in force in Ukraine. Typological groups were understood to understand the term "security". Conclusions. The analysis of the legal material makes it possible to confirm that the issues of security are within the scope of both legislative regulation and various specialized by-laws. However, today there is no single conception on how to interpret security terminology. This is due both to the wide range of social relations that are the subject of legal regulation and to the relativity of the notion of security itself and the lack of coherence of views on its definition in legal acts and in the scientific literature. The multiplicity of definitions is explained by combinations of material and procedural understanding, static - dynamic, and conditioned by the peculiarities of a particular branch of legal regulation, limited ability to use methods of one or another branch, the inter-branch nature of some variations of security, etc. Separation, common and different in the definition of "security" can be used to further standardize, in fact, the regulatory legal understanding of security to more effectively implement the legal regulation of the security direction.

Wyclif and the wheel of time

1997 ◽  
Vol 33 ◽  
pp. 177-193 ◽  
Author(s):  
Michael Wilks
Keyword(s):  
Time Factor ◽  
Spiritual Power ◽  
Christian Church ◽  
Political Situation ◽  
Ecclesiastical Authority ◽  
Wide Range ◽  
History Of ◽  
Right Relationship ◽  
The Right ◽  
As If

During the 1370s Wyclif wrote to defend a monarchy which made extensive use of bishops and other clergy in the royal administration and yet was faced with aristocratic factions encouraged by bishops like Wykeham and Courtenay who espoused papal supremacy, if not out of conviction, at least as a very convenient weapon to support their independence against royal absolutism. At first sight Wyclifs attempts to define the right relationship between royal and episcopal, temporal and spiritual, power seem as confused as the contemporary political situation. His works contain such a wide range of theories from orthodox two swords dualism to a radical rejection of ecclesiastical authority well beyond that of Marsilius and Ockham that it seems as if his only interest was in collecting every anti-hierocratic idea available for use against the papacy. The purpose of this paper is to suggest that a much more coherent view of episcopal power can be detected beneath his tirades if it is appreciated that his continual demand for a great reform, a reformatio regni et ecclesiae, is inseparably linked to his understanding of the history of the Christian Church, and that in this way Wyclif anticipates Montesquieu in requiring a time factor as a necessary ingredient in constitutional arrangements.

The legal status of emigrants from Russia in the first years after the October Revolution of 1917 (on the example of North Caucasians)

2021 ◽  
pp. 645-659
Author(s):  
Anzor A. Murdalov ◽  
Rustam A. Tovsultanov
Keyword(s):  
Legal Status ◽  
Second World War ◽  
October Revolution ◽  
North Caucasus ◽  
International Convention ◽  
The North ◽  
History Of ◽  
Definition Of ◽  
The Right ◽  
Second World

Emigration has been known to mankind for more than a century. We name the factors contributing to emigration, give examples from the history of emigration both abroad and Russia. We emphasize that at the present time, Russian citizens emigrate to other countries, using the right to freely leave the state, and can also have dual citizenship under Russian law, or renounce citizenship, and then get it again. We pay special attention to the settlement of the territory of North Caucasus, which began in the 8th – 7th – 6th – 5th thousand BC. We analyze the features of emigration of people from North Caucasus after the October Revolution of 1917. The specifics of the emigration of people from this region of country are emphasized. Thus, the majority of people emigrated to the Ottoman Empire, and then moved to Europe. We indicate that in fact, after the adoption of the Decrees of the Central Executive Committee, the SNK of RSFSR in 1921, “On the deprivation of the rights of citizenship of certain categories of persons who are abroad” many emigrants from Russia, including North Caucasians, have become disenfranchised. This circumstance greatly influenced the publication of the Nansen passport (it was introduced in 1922 and became widespread in 1924), according to which emigrants were granted a number of legal and social rights. In addition, it is applicable to emigrants from Russia, including from the North Caucasus, in 1922 and 1926. The Geneva definition of “Russian refugee” was given, and the International Convention on the International Status of Refugees of 1933 created an alternative to naturalization for refugees from Russia. Subsequently, before the outbreak of the Second World War, people received, as a rule, the citizenship of the countries in which they began to live.

Between health and salary: The incomplete regulation of working time in European law

2019 ◽  
Vol 10 (4) ◽  
pp. 370-385
Author(s):  
Vincenzo Ferrante
Keyword(s):  
Health And Safety ◽  
Case Law ◽  
Working Time ◽  
Equal Treatment ◽  
Social Rights ◽  
The European Union ◽  
International Regulation ◽  
History Of ◽  
Definition Of ◽  
The Right

The European Union competences on health and safety of workplace constituted the legal basis for the 93/104 Directive to be adopted (and for the consolidated text of 2003/88 Directive). The Court of Justice has firmly maintained this approach refusing to take into account the history of international regulation on working time, which links together work and salary in perspective to give the workers the right to fair and equal treatment as regards their working conditions (as has been recently proclaimed also by the European Pillar of Social Rights). Building on these general premises, this article analyses the more recent European pieces of legislation and cases related to on-call time and proposes a new model for the definition of working time in the light of CJEU case law.

scholarly journals History of Ukrainian law: conceptual, istoriografìcal and comparative components of its identification

2019 ◽  
pp. 138-146
Author(s):  
P. Zakharchenko
Keyword(s):  
The State ◽  
Educational Process ◽  
State Institute ◽  
Law Faculty ◽  
National University ◽  
History Of ◽  
History Of Law ◽  
The Law ◽  
Definition Of ◽  
The Right

The approaches to the category "History of Ukrainian Law" are analyzed, its author definition and periodization in the historical dimension is proposed. Doctrinal approach of the Department of History of Law and State of the law Faculty of Taras Shevchenko National University of Kyiv is defined, which consists in recognition of the right of law before the State Institute. In our opinion, with the advent of the state, history of law appears as a history of national legislation in its relationship and interdependence with the state's regulatory activities – its administrative and judicial institutions, organization and activities of the army, police, and punitive agencies etc. The author indicates that the story is indicative that society can develop steadily in the coordinate of the environment, and the function of the instrument of the Zaman environment executes the right. The porpose of article is reserchirg the history of Ukrainian law: conceptual, istoriografìcal and comparative components of its identification It is alleged that for the first time the definition of "history of Ukrainian Law" is not implemented in Ukraine but beyond its borders. The galaxy of lawyers, and among them and historians of law, after the defeat of the Ukrainian Revolution of 1917 – 1921, were forced to leave the motherland and settle in the neighboring countries of Eastern Europe. A textbook of such name appeared in the conditions of Ukrainian emigration in the early 1920-ies. This primacy belongs to several researchers of the Ukrainian diaspora, who, with no historical, historical, legal sources and archival materials, have remained in the absolute majority in the libraries and archival funds of Soviet Ukraine. However, in these conditions they were able to lay the foundations for the formation of the appropriate field of scientific knowledge. It is noted that the successor of the traditions preserved in the diaspora can be called the Department of the History of law and State of the law Faculty of Taras Shevchenko Kyiv University, whose members for many years advocate not only the name of the educational The subject "History of Ukrainian Law", but also prove its genetic connection with the right of the Rus state, other national state formations of the later period. A few manuals on the history of Ukrainian law came from the pen of the lecturers. Special emphasis was made on the works of Alexander Shevchenko, who became the author of several textbooks and manuals that are still widely used in the educational process of law faculties in Ukraine. In one of them, O. Shevchenko actualized The problem of periodization of Ukrainian law, where the main criterion was determined by the evolution of the sources of law. In these positions is the author of the proposed publication. In the final part of the work emphasized the examples in the differences in the evolution, essence and content of the Ukrainian law from the Russian.

scholarly journals PRINCIPLES OF INTERNATIONAL LAW AND THEIR ROLE IN CONFLICT RESOLUTION IN KOSOVO AND CRIMEA. Part 2

2019 ◽  
Keyword(s):  
International Law ◽  
International Community ◽  
Self Determination ◽  
Local Authorities ◽  
Territorial Integrity ◽  
Legal Norms ◽  
Conflict Situations ◽  
History Of ◽  
Definition Of ◽  
The Right

The second part of the article considers the issue of the contradiction of the realization of the right to self-determination and the principle of territorial integrity of Serbia and Ukraine on the example of Kosovo and Crimea. It presents an analysis of the legitimacy of the will expression of Kosovars and Crimeans and its compliance with the norms of international law. The preconditions and factors of the ethnopolitical conflict are examined and the main problematic issues that caused controversies between the central and local authorities in Kosovo and Crimea are identified. The article emphasizes that the result of the plebiscites in Kosovo (1998) and Crimea (2014) was the declaration of independence, denied by central authorities of Serbia and Ukraine and met with mixed reactions by the international community. The self-proclaimed republics have only external features of statehood and are subject to external administration of other countries. A latent opposition of geopolitical opponents in the international arena is noted, which is to some extent traced through the position on the recognition / non-recognition of Kosovo and Crimea. The article draws attention to the fact that inconsistent interpretations of certain principles of international law promote secession movements in countries where conflicts periodically arise between central and local authorities. The emphasis is placed on the necessity of a clearer definition of the aforementioned international legal norms and obligations undertaken by subjects of international law. The article holds that in order to avoid such situations as in Kosovo or Crimea, to eliminate conflicts related to the possibility of an ambiguous interpretation and application of the principles of international law, an internationally recognized system of more stringent and comprehensive measures should be introduced to cease and prevent threats to the territorial integrity of countries. A strong position of the international community on the abovementioned principles with the history of the liberation movements of these peoples taken into account should become the measure precluding the aggravation of conflict situations related to the aspiration of peoples for self-determination.

scholarly journals Tax lien as a way to ensure the fulfillment of the constitutional obligation to pay taxes and fees

2020 ◽  
pp. 89-92
Author(s):  
Svitlana Hretsa
Keyword(s):  
Legal Regulation ◽  
Legal Aspects ◽  
Legal Regime ◽  
Important Place ◽  
The Status ◽  
Protection Of Human Rights ◽  
History Of ◽  
The Right ◽  
Legal Mechanism

The article highlights the legal aspects of using the tax lien as a means to ensure the constitutional obligation to pay taxes andfees. The focus is on the importance of proper implementation of constitutional obligations for the protection of human rights and theperformance of state functions. An important place for tax liability in the system of constitutional obligations has been identified. Themain ways of ensuring the fulfillment of the tax obligation have been revealed and the key role of such a way as tax lien has beenemphasized. The concept of tax lien is defined and the history of formation of this institution in the legislation of Ukraine is revealed.The grounds for the emergence of the right of tax lien, the peculiarities of its documentation (registration) is presented. The status andpowers of the tax manager about the description of the property in the tax lien, checks of its condition, etc. are determined. The articledescribes the legal consequences of non-compliance with the legal requirements of the tax manager, in particular the suspension in courtof expenditure transactions on bank accounts, and in some cases - the use of administrative seizure of property. The author disclosesthe legal regime of property that is in tax lien, the scope of taxpayers’ rights to use it, the content of legislative restrictions on the possibilityof disposing of such property, the procedure for coordinating transactions with mortgage assets. The legal grounds for terminationof the right of tax lien are indicated. The legal mechanism of realization of the right of the tax pledge, the order and sequence ofthe address of collecting on the pledged property is described. The author revealed the shortcomings of the legislation, in particular thelong nature of the recovery in court. Proposals have been made to improve the legal regulation of the tax lien to increase the effectivenessof this instrument to ensure proper implementation of the constitutional obligation to pay taxes. In particular, it is proposed to providethe possibility of extrajudicial recovery of property that is in tax lien when the taxpayer has given written consent.

scholarly journals The Powers of the Court in terms of Section 7(2) of the Domestic Violence Act 116 of 1998: KS v AM 2018 (1) SACR 240 (GJ)

Obiter ◽  
2019 ◽  
Vol 40 (3) ◽  
Author(s):  
Moffat Maitele Ndou
Keyword(s):  
South Africa ◽  
Domestic Violence ◽  
Well Being ◽  
International Human Rights Law ◽  
Rights Of The Child ◽  
Legal Remedy ◽  
Wide Range ◽  
The Republic ◽  
Definition Of ◽  
The Right

The preamble of the Domestic Violence Act (116 of 1998) (DVA) recognises that domestic violence is a serious social evil and that there are high incidences of domestic violence in South Africa. The preamble further recognises that:a) victims of domestic violence are among the most vulnerable members of society;b) domestic violence takes many forms and may be committed in a wide range of domestic relationships; andc) the remedies previously available to victims of domestic violence have proved to be ineffective.The Constitution of the Republic of South Africa, 1996 (the Constitution) provides various rights that are also applicable to victims of domestic violence. The Constitution guarantees the right to dignity and to freedom and security of the person (see ss 10 and 12 of the Constitution respectively). Domestic violence against any person is a violation of these rights. The DVA further recognises that South Africa has international commitments to end violence against women and children in terms of the United Nations Convention on the Elimination of all Forms of Discrimination against Women and the Convention on the Rights of the Child. A right not to be subjected to domestic violence may not be specifically mentioned in international human rights law instruments, but freedom from all kinds of violence and the right to equality and human dignity is generally emphasised.The purpose of the DVA is to provide a legal remedy in the form of an interdict that prohibits a person from violating the rights of the complainant. In order to give effect to this purpose, section 7(1) of the DVA provides that the court may grant a protection order to protect the rights of the complainant. Section 7(2) of the DVA further grants the court the power to impose any additional conditions that it deems reasonably necessary to protect and provide for the safety, health or well-being of the complainant.In KS v AM (2018 (1) SACR 240 (GJ)), the court found that section 7(2) of the DVA empowered the court to order the seizure of the respondent’s digital equipment to remove any photograph, video, audio and/or records relating to the complainant. This case note examines the decision in KS v AM (supra) and determines whether the decision is justifiable in law. The definition of domestic violence is discussed first and thereafter the remedies available in terms of the DVA are examined. A discussion of the judgment in KS v AM (supra) follows.

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