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 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.

Digital Resources: Chile’s Centro de Investigación y Documentación (CIDOC) and Anti-Communism in the 1964 Elections

2020 ◽  
Author(s):  
Andrea Botto Stuven
Keyword(s):  
The United States ◽  
The Other ◽  
Right Wing ◽  
Contemporary History ◽  
Christian Democracy ◽  
Salvador Allende ◽  
History Of ◽  
The Media ◽  
The One ◽  
The Right

The Documentation Center of the Contemporary History of Chile (CIDOC), which belongs to the Universidad Finis Terrae (Santiago), has a digital archive that contains the posters and newspapers inserts of the anti-communist campaign against Salvador Allende’s presidential candidacy in 1964. These appeared in the main right-wing newspapers of Santiago, between January and September of 1964. Although the collection of posters in CIDOC is not complete, it is a resource of great value for those who want to research this historical juncture, considering that those elections were by far the most contested and conflicting in the history of Chile during the 20th Century, as it implicted the confrontation between two candidates defending two different conceptions about society, politics, and economics. On the one hand, Salvador Allende, the candidate of the Chilean left; on the other, Eduardo Frei, the candidate of the Christian Democracy, coupled with the traditional parties of the Right. While the technical elements of the programs of both candidates did not differ much from each other, the political campaign became the scenario for an authentic war between the “media” that stood up for one or the other candidate. Frei’s anticommunist campaign had the financial aid of the United States, and these funds were used to gather all possible resources to create a real “terror” in the population at the perspective of the Left coming to power. The Chilean Left labeled this strategy of using fear as the “Terror Campaign.”

The Right to Asylum: Britain's 1905 Aliens Act and the Evolution of Refugee Law

2014 ◽  
Vol 32 (2) ◽  
pp. 309-350 ◽  
Author(s):  
Alison Bashford ◽  
Jane McAdam
Keyword(s):  
Forced Migration ◽  
The United States ◽  
Global Context ◽  
Anti Semitism ◽  
Refugee Law ◽  
History Of ◽  
The Russian Empire ◽  
The 1960S ◽  
The One ◽  
The Right

From the 1880s, states and self-governing colonies in North and South America, across Australasia, and in southern Africa began introducing laws to regulate the entry of newly defined “undesirable immigrants.” This was a trend that intensified exclusionary powers originally passed in the 1850s to regulate Chinese migration, initially in the context of the gold rushes in California and the self-governing colony of Victoria in Australia. The entry and movement of other populations also began to be regulated toward the end of the century, in particular the increasing number of certain Europeans migrating to the United States. It is perhaps unsurprising, then, that Britain followed this legal trend with the introduction of the 1905 Aliens Act, although it was a latecomer when situated in the global context, and certainly within the context of its own Empire. The Aliens Act was passed in response to the persecution of Eastern European Jews and their forced migration, mainly from the Russian Empire into Britain. It defined for the first time in British law the notion of the “undesirable immigrant,” criteria to exclude would-be immigrants, and exemptions from those exclusions. The Aliens Act has been analyzed by historians and legal scholars as an aspect of the history of British immigration law on the one hand, and of British Jewry and British anti-Semitism on the other. Exclusion based on ethnic and religious grounds has dominated both analyses. Thus, the Act has been framed as the major antecedent to Britain's more substantial and enduring legislative moves in the 1960s to restrict entry, regulate borders, and nominate and identify “undesirable” entrants effectively (if not explicitly) on racial grounds.

State-by-State Use of AMA Guides

2019 ◽  
Vol 24 (5) ◽  
pp. 3-7, 16
Keyword(s):  
Expert Testimony ◽  
Narrow Range ◽  
The United States ◽  
Workers Compensation ◽  
Federal Employees ◽  
Permanent Disability ◽  
Sixth Edition ◽  
History Of ◽  
Canadian Provinces

Abstract This article presents a history of the origins and development of the AMA Guides to the Evaluation of Permanent Impairment (AMA Guides), from the publication of an article titled “A Guide to the Evaluation of Permanent Impairment of the Extremities and Back” (1958) until a compendium of thirteen guides was published in book form in 1971. The most recent, sixth edition, appeared in 2008. Over time, the AMA Guides has been widely used by US states for workers’ compensation and also by the Federal Employees Compensation Act, the Longshore and Harbor Workers’ Compensation Act, as well as by Canadian provinces and other jurisdictions around the world. In the United States, almost twenty states have developed some form of their own impairment rating system, but some have a narrow range and scope and advise evaluators to consult the AMA Guides for a final determination of permanent disability. An evaluator's impairment evaluation report should clearly document the rater's review of prior medical and treatment records, clinical evaluation, analysis of the findings, and a discussion of how the final impairment rating was calculated. The resulting report is the rating physician's expert testimony to help adjudicate the claim. A table shows the edition of the AMA Guides used in each state and the enabling statute/code, with comments.

Integrative Approach in Law Understanding: the History of the Origin of Ideas and the Current State

2020 ◽  
Vol 2 (1) ◽  
pp. 115-130
Author(s):  
R. R. Palekha ◽  
Keyword(s):  
Central Place ◽  
Scientific Basis ◽  
Integrative Approach ◽  
Current State ◽  
History Of ◽  
Legal Thinking ◽  
Reliable Knowledge ◽  
The Right ◽  
Fat Formulation

Introduction. Right understanding is the most live, interesting and, at the same time, the uncertain and changeable area of researches which takes the central place as in the general theory of the right, and gains the increasing value in industry jurisprudence that is connected with its considerable teoretiko-methodological and applied potential which is shown in spheres of lawmaking and law-enforcement activity. Thus, right understanding represents research tools of the subject of knowledge which allow to study all range legal and, the based on them, state phenomena for the purpose of obtaining reliable knowledge of state and legal reality. In this regard integrative approach in right understanding which has rich history of the formation and development is of special interest, allows to perceive the right as integrally complete phenomenon, as much as possible retrieves its regulatory abilities and, provides achievement of criteria of scientific research: comprehensiveness, objectivity, historicism. Materials and Methods. In article an attempt of the analysis of integrative approach in right understanding from a position of history of origin of his ideas and assessment of the current state is made. A result of studying of scientific literature, generalization and comparison of the different points of view fat formulation of author’s determination of category “right understanding” and submission of the evidence-based integrative theory of right understanding which as much as possible conforms to requirements of time and has essential regulatory and guarding potential. Results. In article the category right understanding is comprehensively considered, different integrative theories of right understanding from a position of their origin and development are submitted, the value of modern integrative approach in right understanding is shown, perspectives of its further development are evaluated. Discussion and Conclusion. The author comes to the conclusion about the theoretical and methodological consistency and inevitability of the integrative approach in law understanding, which acts as a scientifically grounded type of legal thinking capable of comprehending the law on a truly scientific basis.

scholarly journals Perfil biográfico de Juan Byron Markholz.

2013 ◽  
Vol 6 (1) ◽  
Author(s):  
Alfonso MONTAGNE V
Keyword(s):  
United States ◽  
History Of Medicine ◽  
United States Of America ◽  
The United States ◽  
Medical Society ◽  
History Of ◽  
The Right

The life of Dr. Juan Byron fills of pride the history of medicine of our nation. Peruvian by birth, he lived in Lima during the second half of the IXI century. Survivor of the war against Chile where his knowledge saved many lives, he was the founder of the medical society “Union Fernandina” and of its journal “Crónica Médica”. Journalist, author of dramas, meteorologist, poliglot, bacteriologist and epidemiologist, researcher and teacher of great prestige in the United States of America and a martyr of medicine. None the less this has not been enough spread. Being close to the centennial of his dead (8th May 1,995), I believe it is the right time to make known the most important aspects of his life.

scholarly journals Application of the neutrosophic system to tax havens with a criminal approach

2020 ◽  
pp. 91-106
Author(s):  
Luis Andrés Crespo Berti ◽  
Keyword(s):  
Tax Evasion ◽  
Social Protection ◽  
Evaluation Methodology ◽  
Tax Havens ◽  
Financial Investment ◽  
Bank Secrecy ◽  
Illegal Acts ◽  
State Taxes ◽  
The One

The investigation questions transparency (legitimacy) on the one hand and tax evasion (illegality) at tax haven on the other, so this paper the highlights importance of tax havens, either to the detriment of economies suffering from significant capital flight or to the benefit of jurisdictions declared as paradises, whose economy had been favored by the inflow of capital and investment Foreign. Tax havens are mechanisms of defense of wealthy taxpayers who seek to escape with their wealth from state taxes with progressive tax systems for the financing of social protection, education, and security of their population. Much of the study had to be based on the analysis of the information collected to clarify its importance with the support of neutrosophic numbers for the determination of fuzzy sets for a better understanding of the phenomenon under study inserted in tax havens. Besides, the heuristic evaluation methodology was used, as a form of financial investment with neutrosophic representation, since it allowed the search for qualitative results that helped to emphasize investment problems in those States, territories or jurisdictions that do not have taxation, profits, or apply it at very low rates, with serious limitations in the exchange of information (bank secrecy) and a marked absence of transparency. As the main conclusion, it was argued that governments should continue their transparency campaigns to prevent the continued use of money of public origin as a consequence of illegal acts, without affecting the sovereignty of each country.

scholarly journals Gender problems in newborns: social, medical and legal aspects

2019 ◽  
Vol 64 (3) ◽  
pp. 124-128
Author(s):  
G. N. Komkova ◽  
A. V. Basova
Keyword(s):  
Sexual Development ◽  
Developmental Disorders ◽  
Coming Of Age ◽  
Careful Analysis ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Self Determination ◽  
Constitutional Principle ◽  
The Right

Objective of the study. To analyze the modern literature on the legal regulation of the determination of the sex of newborns with disturbances of sexual development in Russia and abroad, as well as the right of these children for self-determination of their sex upon coming of age. Material and methods. The review is based on the domestic and foreign literature published overthe past 7 years, including in Pubmed. Results. There were revealed the modern problems of the legal regulation of determining the sex of newborns with developmental disorders in the territory of the Russian Federation. Conclusion. The right to the sex self-determination of  the children born with impaired sexual development upon coming of  age requires careful analysis by medical experts, as from a legal point of view it contributes to a more complete implementation of the constitutional principle of equality regardless of gender and ensures human rights in accordance with their perception and attitude.

scholarly journals THE RIGHT TO CLONE: SOME ASPECTS OF THE CONTEMPORARY DISCOURSE

2020 ◽  
Vol 73 (3) ◽  
pp. 597-602
Author(s):  
Anatoliy M. Potapchuk ◽  
Tereziia P. Popovych ◽  
Yevhen Ya. Kostenko ◽  
Yana O. Baryska ◽  
Vasyl V. Levkulych
Keyword(s):  
Legal Regulation ◽  
Therapeutic Cloning ◽  
Unresolved Issue ◽  
Therapeutic Activity ◽  
Law And Order ◽  
Reproductive Cloning ◽  
National Legislation ◽  
General Scientific ◽  
The Right

The aim: The paper aims to analyze some aspects of the contemporary discourse which concern the determination of the content and specificity of the right to clone. It also outlines the main trends in the development of legal regulation of cloning within international and national law and order. Materials and methods: Methodologically, this work is based on the system of methods, scientific approaches, techniques and principles with the help of which the realization of the research aim is carried out. There have been applied universal, general scientific and special legal methods. Conclusions: Regarding the findings of the study it is necessary to note the following. First, if there is a shared negative vision of the feasibility of reproductive cloning in general, which is enshrined in international and national legislation, the need for therapeutic cloning remains an unresolved issue. Secondly, medicine advances and accordingly sees new perspectives and innovative developments in the field of therapeutic activity, in particular, related to the results of therapeutic cloning, which can help in the fight against incurable diseases. Hence, there is the necessity of further research aimed at the improvement of the existing mechanisms for implementing therapeutic cloning, and determining its limits and procedural aspects.

The ‘Brazilian Connection’ in the History of American Linguistics

1999 ◽  
Vol 26 (3) ◽  
pp. 355-382
Author(s):  
Cristina Altman
Keyword(s):  
New York ◽  
The United States ◽  
South American ◽  
Columbia University ◽  
Structural Linguistics ◽  
History Of ◽  
Roman Jakobson ◽  
The 1950S ◽  
The 1960S ◽  
The One

Summary When mention is made of Brazil in connection with American linguistics, it usually amounts to a reference to the Linguistic Circle of New York, where Roman Jakobson (1896–1982) and Claude Lévi-Strauss (b.1908), who had come from Brazil where he had done ethnological work, met and exchanged ideas. This singular event has cast a shadow on other contacts between Brazil and American linguistics, of which, the one between Jakobson and the Brazilian linguist Joaquim Mattoso Câmara (1904–1970) was much more consequential, at least as far as the implementation of structural linguistics in Brazil and in South America generally during the 1950s and the 1960s is concerned. Mattoso Câmara came to the United States and spent most of his time in New York City (September 1943 till April 1944), where he got exposure to Praguean type structuralism, notably through Jakobson’s lectures he attended at Columbia University and at the École Libre of New York, which had been established by European refugees at the time. He also participated in the first meetings of the Linguistic Circle of New York in 1943 as one of its co-founders. Following his return to Rio de Janeiro, Mattoso Câmara proposed, in 1949, as his doctoral thesis a phonemic description of Brazilian Portuguese. The work was published a few years later, in 1953. His most influential work, Princípios de Lingüística Gerai, first published in 1954, had two more revised and updated editions (1958, 1967) and served to introduce several generations of Brazilian as well as other South American students to structural linguistics during the 1950s and 1960s.

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