Herald of the Euro-Asian Law Congress最新文献

{"title":"THE BRICS AND THE BEPS PROJECT: AN OVERVIEW FROM A BRAZILIAN PERSPECTIVE","authors":"Luis Eduardo Schoueri, Ricardo André Galendi Júnior","doi":"10.34076/2619-0672-2018-2-133-145","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-2-133-145","url":null,"abstract":"Introduction: the present article is aimed at providing an overview of the Brazilian measures with regard to the BEPS Project and seeking the common perspectives Brazil may share with other BRICS countries.\u0000\u0000Methods: analysis, comparison, description, interpretation.\u0000\u0000Analysis: in its first part, the article addresses some aspects of the Brazilian legislation which are relevant for the BEPS Project Actions. In the second part, common evolutionary aspects of the treaty policies of the BRICS countries are presented, followed by considerations on the need for cooperation between the BRICS for more comprehensive reforms with regard to the digital economy.\u0000\u0000Results: even though Brazilian legislation is still silent with respect to a General Anti-Avoidance Rule (GAAR), Brazil has enacted important Special Anti-Avoidance Rules (SAARs). Besides, Brazilian transfer pricing policy presents relevant deviations from the OECD Guidelines. These deviations, if adequately interpreted, may offer a suitable solution to current feasibility problems of the application of transfer pricing legislation as addressed in the OECD Guidelines.\u0000\u0000It is also important to describe why Brazilian regime of taxation of controlled foreign companies cannot be considered as a SAAR. Furthermore, it is important to present Brazilian measures with regard to deductibility of interests, contrasting them with the measures of BEPS Action 4. Finally, the treaties in which Brazil has recently included specific anti-abuse provisions are addressed.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124718598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TAX TREATY ARBITRATION","authors":"D. Vinnitskiy, A. Savitskiy, E. Pustovalov","doi":"10.34076/2619-0672-2018-2-21-36","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-2-21-36","url":null,"abstract":"Introduction: this article reviews the cross-border tax disputes resolution practice in Russia and evaluates the prospects for the development of new mechanisms for the resolution of tax disputes arising from cross-border relations, including tax arbitration. In recent years, the development of international instruments for eliminating double taxation and resolving tax disputes within OECD and G20 multilateral formats as well as bilateral agreements on avoidance of double taxation have led to the growing interest in this paper’s topic. The purpose of this paper is to determine / identify an optimal mechanism for the cross-border tax disputes resolution in Russia, taking into account the current domestic legal regulation and international commitments in the field of cross-border taxation.\u0000\u0000Methods: given the nature of this research, we have used the general scientific and individual scientific research methods. We have also used legal research methods such as comparative legal and formal legal methods, logical, systemic, and functional interpretation. The recent academic literature on the particular aspects of this research has been investigated too.\u0000\u0000Analysis: the practice in the application of international tax agreements in Russia demonstrates that the cross-border tax disputes are mainly resolved within the framework of domestic judicial procedures. Mutual agreement procedures and tax arbitration are not common mechanisms for resolving cross-border tax disputes in Russia. Meanwhile, the international investment disputes affecting particular aspects of taxation are often dealt through international arbitration institutions.\u0000\u0000Results: as a part of the commitments made under the Multilateral Instrument (MLI), Russian Federation considers arbitration and mutual agreement procedures only as possible alternative ways to settle cross-border tax disputes arising from international tax agreements. Based on the well-known cross-border tax disputes resolution practice, we conclude that none of the states could completely isolate itself from the international arbitration procedures in the current circumstances. This is true even if such state did not include the arbitration clause in its tax agreements and did not make the commitments on tax arbitration under the Multilateral Instrument (MLI).","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115172746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ON THE FUTURE OF LABOR LAW IN THE ERA OF CHANGE","authors":"A. Lushnikov, M. Lushnikova","doi":"10.34076/2619-0672-2018-1-55-65","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-55-65","url":null,"abstract":"Introduction: in this article the authors examine the complex issues related to certain contours of the future of labor law in the conditions of change. An analysis of contemporary Western and Russian literature on the stated topic is given.\u0000\u0000Methods: comparative legal, historical, system methods, as well as the modeling method and the formal-logical method.\u0000\u0000Analysis: particular attention is paid to the numerical growth of atypical labor relations, which are inherent in the postindustrial society. Their main characteristics associated with a deviation from the three classical cha-\u0000racteristics (personal, organizational and property), as well as from the model of the traditional «working» contract, are proposed. It stressed the importance of information, technological and social aspects of the new organization of work, discussed the problem of «living wage» and the prospects of its solution.\u0000\u0000Results: the authors proposed three options for further development of labor law, the most likely one was identified. According to the authors, this option is associated with a reduction in the scope of the mandatory legal regulation of labor relations and the total number of specialized regulatory legal acts, with an increase in the role of judicial law. Accordingly, the role of horizontal (individual-contractual and social-partner) regulation of labor relations increases. The article proposes the author’s periodization of the stages of labor organization. As the conclusions the basic characteristics inherent in labor law of the future are offered: 1) strengthening of flexibility in regulation of labor relations, expansion of the sphere of normative differentiation and contractual regulation;\u00002) the transformation of labor law towards a comprehensive legal education «human rights in the process of wor-\u0000king life», 3) the growing role of international labor law in connection with the process of globalization.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127904110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE PROBLEMS OF CONSTITUTIONAL ORDER STABILITY IN THE EURO-ASIAN REGION","authors":"M. Salikov, S. Kuznetsova, A. Mochalov","doi":"10.34076/2619-0672-2018-1-17-26","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-17-26","url":null,"abstract":"Introduction: Problems of stability of constitutional order have both theoretical and practical dimensions and touch all states. In the article, constitutional stability in the context of social changes is discussed.\u0000\u0000Methods: Doing the analysis, the authors use special methodology of legal research. In particular,\u0000a comparative-law is broadly applied as well as case studies.\u0000\u0000Analysis: In the first part of the article the authors discuss recent developments in the Russian constitutional legislation concerning electoral systems and informational technologies. In particular, the «Yarovaya Act» is criticized. In the authors’ opinion, legislation that does not meet social demands undermines constitutional stability. Frequent amendments of the Constitution and constitutional legislation (especially electoral one) do not contribute to constitutional stability as well. In the second part the authors analyze constitutional stability through the prism of inter-ethnic relations. They discuss some cases from Indian, Nigerian and Ethiopian experience.\u0000\u0000Results: The authors make a conclusion that stable constitutional order does not mean inflexible order. There should be a balance between social changes and maintenance of basic values and institutions. The constitutional order should be rigid enough for social changes not to be able to undermine the constitutional basis and trust of citizens to values, aims and principles proclaimed by the main law of the country.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116544253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE INFLUENCE OF PRIVATE LAW ON THE DEVELOPMENT OF THE WORLD AND RUSSIAN LAW AND ORDER: MODERN FORMS AND TRENDS","authors":"B. Gongalo, N. Novikova","doi":"10.34076/2619-0672-2018-1-85-99","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-85-99","url":null,"abstract":"Introduction: modern legal science and practice is aimed at the need to ensure and develop law and order both at the level of individual countries and at the level of the entire world community as a whole. At the same time, it is obvious that private-law relations occupy a significant place in the structure of legal relations. That is why it seems interesting to examine the main trends in the influence of private law on the development of law and order as such, to identify the main forms of such influence, to determine the directions for the development of private law and to make recommendations on the possibilities for improving private-law regulation on a national and international scale.\u0000\u0000Methods: the system method was chosen as the determining method for studying the trends in the development of basic private law institutions from the standpoint of the norms of Russian and international legislation. The choice of the system approach as the determining method of investigation is due to the fact that it is this method that makes it possible to reveal the integrity of the developing object, which is the rule of law, to reveal the interrelationships of individual institutions and private law rules with each other and the legal system as such.\u0000\u0000Analysis: the study examined the main trends in the development of private law in the current economic and political environment, in addition to aspects of the general part of civil law, including explored the scope of intellectual property, private-public partnerships, corporate relations. The problems of stimulating innovative development by means of private law were touched upon, as well as recommendations on the use of private law mechanisms to protect the national interests of the Russian Federation.\u0000\u0000Results: in the course of the study, the authors come to the conclusion that it is necessary to formulate a clear and well thought out concept of private law, which should combine public and private interests in the legal regulation of public relations. The creation of such a concept, oriented to practical application, should become the main task of modern civil science.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134078421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"RUSSIAN COUNTER-TERRORISM STRATEGY","authors":"I. Kozachenko, D. Sergeev, A. Sumachev","doi":"10.34076/2619-0672-2018-1-100-108","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-100-108","url":null,"abstract":"Introduction: terrorism has acquired very many features of a global phenomenon. Terrorist activity by one and the same organization or by a group of organizations can simultaneously be traced down in several states or territories. It has naturally led to the competition of different law orders in elaborating strategies to counter terrorism and hampered developing unified approaches.\u0000\u0000Methods: based on law comparative methods, the article focuses on the analysis of factors which have served as the basis for the Russian current strategy of countering terrorism.\u0000\u0000Analysis: in the authors’ view, «the counter-terrorism strategy implies a set of measures aimed at preventing acts of terror and minimizing damage. Such strategies, as a rule, include political and organization and legal subsystems (criminal, administrative and other law) the content of which is determined by the following factors: 1) historical and social as well as territorial features of terrorism in a state; 2) adherence to certain international instruments in countering terrorism; 3) international terrorist organizations operational in a particular region; 4) working methods of terrorist organizations and of individual terrorists in a region; 5) peculiarities of national legislation on countering terrorism; 6) the political system of a state and a focus of international policy.\u0000\u0000Results: the research of national strategies serves as a set of methods for elaborating a universal (global) strategy which, at the first stage, should include a legal assessment of new challenges; unification of criminal legislation of different countries of the world on the matters of qualification and penalties for terrorist acts; unification of approaches to recognizing organizations terrorist ones.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123006469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INTERACTIONS OF LEGAL SYSTEMS: MODERN INTERNATIONAL LEGAL DISCOURSES","authors":"V. Tolstykh, Y. Bezborodov, L. Lazutin, Ya. S. Kozheurov","doi":"10.34076/2619-0672-2018-1-109-121","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-109-121","url":null,"abstract":"Introduction: the article deals with the doctrine of modern international law, international legal integration, international security and international responsibility. The aim – to study the development of international law and the interaction of legal systems.\u0000\u0000Methods: comparative legal, formal-legal.\u0000\u0000Analysis: there are new forms of expressing scientific positions along with traditional forms. It is connected with Internet technologies. The language of discussion of scientific issues is English now. More attention is paid to scientific and practical problems, less to theoretical ones. There are changes in the methodologies of international law, it becomes a «technology», a process of mechanistic challenge, selection, connection and presentation of a limited set of arguments. International law is a universal means to bring together national legal systems.\u0000\u0000Results: It is concluded that the doctrine of international law is not holistic now. The legal convergence is the process of convergence of various legal systems and models of legal regulation by international legal means. More over, there is no effective security system both at the universal or regional levels. International responsibility is developing. Its content is being updated at the expense of WTO law.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124880221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE WAY OF HARMONIZATION OF LABOR LEGISLATION OF THE MEMBER STATES OF THE EEU\u0000(THE VIEW FROM BELARUS, KYRGYZSTAN)","authors":"K. Tomashevski, K. Ramankulov","doi":"10.34076/2619-0672-2018-1-66-76","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-66-76","url":null,"abstract":"Introduction: in the context of the Eurasian economic and legal integration, the functioning of the single labour market, the problems of convergence of labour legislation of the member States of the Eurasian Economic Union are of particular relevance. Methods: the article analyzes the historical experience of harmonization of labour legislation within the Commonwealth of Independent States and the Eurasian Economic Community with the broad use of the comparative legal method. Analysis: special attention is paid to the Concept of a Model Labour Code of the member States of the Commonwealth of Independent States, adopted in December of 2000, the experience of development of Model Labour Code and the current prospects for its addoption. The authors also examine the experience of developing the basics of the Eurasian Economic Union labour legislation, its intended structure and the question of whether it is possible to resume this work within the Eurasian Economic Union. The authors critically evaluate the draft Principles for the development of the Basics of labor legislation (model Labor code) of the Eurasian Economic Union member States, which was developed by the General Confederation of Trade Unions in 2015. Results: the authors on the basis of critical analysis of scientific points of view come to the substantiation of the five most promising ways of harmonization of labour legislation of the Kyrgyz Republic, the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation: conclusion or revision of regional international agreements; mutual consideration (national reception) of the best legislative experience in the regulation of labour and closely related relations; international legal reception through the implementation of international labour standards into national legislation; preparation and adoption of the Model Labour Code of the Commonwealth of Independent States member States; adoption of the principles of labor legislation and the program of harmonization of labour legislation of the Eurasian Economic Union member States in the form of a decision of the Eurasian Economic Commission.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128457000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPROVING TAX COMPLIANCE IN A GLOBALIZED WORLD: AN APPROACH OF BRICS COUNTRIES","authors":"D. Vinnitsky, D. Kurochkin","doi":"10.34076/2619-0672-2018-1-27-43","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-27-43","url":null,"abstract":"Introduction: The article is devoted to the issues of improving tax compliance. The tax gap leads to the loss of the planned revenues to the budgetary system, therefore the Russian Federation, as many other countries, is trying to give an adequate forecast of the possible tax gap and minimize the amount of the falling out revenues.\u0000\u0000Methods: comparison and analysis, comparative legal method.\u0000\u0000Analysis: to decrease the tax gap it is necessary to adopt a complex of measures such as improving:\u0000(1) access to information needed by tax administration, (2) exchange of information between tax administrations of different countries (3) horizontal monitoring and risk management. At present, Russian tax law includes both traditional and modern forms of tax audit that need to be developed on the following directions: (1) providing\u0000for the expanded electronic documentation circulation between the tax administration and taxpayers,\u0000(2) reduction of time and material costs of the preparation and submission of tax returns, and other.\u0000\u0000Results: the effective elimination of the tax gap requires coordinated and consistent application of the abovementioned measures taking into account the economic situation and the actual capacity of certain categories of taxpayers in regard to paying taxes. In the context of the BRICS, it is proposed to adopt international conventions aimed at improving tax compliance and creating conditions for a fair resolution of cross-border tax disputes.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115449843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"BRICS AND EDUCATION LAW: NOTICES OF THE EXPERT OF THE XI SESSION OF THE EURO-ASIAN LAW CONGRESS","authors":"Kishore Singh","doi":"10.34076/2619-0672-2018-1-122-129","DOIUrl":"https://doi.org/10.34076/2619-0672-2018-1-122-129","url":null,"abstract":"The paper deals with the ploblems of development of the educational law.","PeriodicalId":215513,"journal":{"name":"Herald of the Euro-Asian Law Congress","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123861952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}