ARCHIVE FOR 2011 RUSSIAN
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Май 2011
CONTENT
Chief editor’s column
Interview of the issue
The Event. Comments of the Experts
Topic of the issue
D.M. Shchyokin Balance of private and public interests and rules of "thin capitalization" Attraction of foreign financing by means of loan facilities is a wide-spread practice. In this case interest payments as per loans can in certain situations be recognized for the purposes of assessed taxation as payments of dividents, which leads to substancial growth of tax burden. Maintenance of balance of interests between the state and a taxpayer in this sphere is achieved by means of application of rules of "thin capitalization", the efficiency of which in the light of existing legislative regulation and court practice is being analyzed by the author.
Keywords:
taxation of investments, interest on loan, dividents, undercapitalization, rules of "thin capitalization"
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R.S. Fatkhutdinov Business goal doctrine in taxation relations Since 2006 the Russian law enforcement practice has actively used the business goal doctrine in order to evaluate reasonableness of preferencial tax terms. The author investigates sources of origin of the doctrine, approaches of foreign systems to its use, and on the basis of the analysis performed the author proposes variants of correction of the existing national practice.
Keywords:
business goal doctrine, business goal, tax planning, preferential tax terms
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V.V. Tsygankov Non-compliance with the terms of contract as ground for occurrence of tax risks It is commonly known that terms and conditions of civil law contracts define the content of property relations between economic entities. But still, how do they influence tax liabilities of the Parties? This article concerns matters of rightfulness of additional tax assessment in cases when the nature of the Parties' economic operations does not correspond to the terms and conditions stated in the contract.
Keywords:
civil transactions, alteration of contract, additional tax assessment, tax liabilities, understatement of tax base
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A.V. Serov, A.A. Korabelnikov Transfer pricing in Russia and abroad Today the coming transfer pricing reform is actively discussed in our country. What is the reason of such agiotage? What is the purpose of using transfer prices? What is going to change after passing the new law? You will find answers to these and some other questions in the article brought to the attention of the readers.
Keywords:
transfer pricing, transfer price, tax reform, tax planning
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Theory and practice
I.V. Reshetnikova Summary procedure in the Russian judicial process as means of simplification of cases consideration in commercial courts On April 08, 2011, an international research and practice conference "Improvement of procedural remedies of economic rights protection" organized by the Supreme Commewrcial Court of the Russian Federation was held in Rostov-on-Don together with the annual wash-up meeting of chairmen of commercial courts. At the conference various interesting legal problems were discussed including simplified and fast tracks. The article brought to the readers' attention is written based on the author's speech delivered on this event.
Keywords:
arbitration proceedings, civil process, fast track procedure, simplified procedure, summary proceedings, consideration of case in absentia, default of the defendant's appearance, interim judgment.
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N.N. Voznesenskaya Internationally accepted statutory mechanism of foreign investments protection The article analyses main legal principles and methods used by the International Arbitration Centre when resolving complicated investment disputes under the conditions of a fast-paced world. The author makes a conclusion that it is reasonable for the Russian Federation to urgently ratify the Washington Convention of 1965, which will give investors an opportunity to command services of this highly qualified centre.
Keywords:
protection of foreign investments, implicit expropriation, consideration of investment disputes, Washington Convention, International Arbitration Centre
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A.V. Vorobyov Release from liability when considering cases on defamation in the mass media Are journalists, editorial staff or a founder of a mass medium always responsible for the information spread by them? Who is the proper defendant in cases on honour, dignity and goodwill protection connected with defamation in the Mass Media? The article investigates urgent questions connected with release from liability for dissemination of defamatory information in the Mass Media.
Keywords:
defamation, Mass Media, honour, dignity, goodwill, liability, defamatory information
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V.P. Bykov, G.N. Bykova, V.V. Ulitina Legal regulation of court costs on paying for services of representatives in the arbitration proceedings. This article gives close consideration of legal views applied by commercial courts of the Russian Federation when settling questions connected with distributing court costs on paying for services of attorneys and other persons acting as representatives of the Parties. On the basis of analysis of the existing arbitration and general court practice the authors formulate proposals on improvement of legal regulation of court costs on paying for services of representatives in courts.
Keywords:
payment for services of representatives, distribution of court costs, reasonable limitations of exactable court costs, court costs in arbitration procedings
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Foreign experience
K.A. Veber Criteria of establishment of the permanent representation on the territory of the Federal Republic of Germany Establishment of the permanent representation on the territory of the Federal Republic of Germany implies its taxation as that of a representation of a foreign company, at which both the tax laws of the Federal Republic of Germany and the terms of the Double Taxation Avoidance Agreement between the Federal Republic of Germany and the Russian Federation are to be observed. The article analyses the criteria of establishment of the permament representation specified in the tax laws of the Federal Republic of Germany, as well as its characteristic features, spelled out in the Agreement.
Keywords:
taxation law of the Federal Republic of Germany, permanent representation of a foreign organization, taxation
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I.R. Medvedev Interrogatory in civil procedure of the USA: significance for trial and conflict resolution The article considers distinctions of use of information gathered by means of interrogatory (written questionnaire of the Parties) when trying civil cases. Such aspects as order of presentation of objection to interrogatory, means of settlement of disputable matters arising in connection with interrogatory, cases of imposition by the court of special sanctions for nonfulfillment of legal procedures were analysed.
Keywords:
court procedure in the USA, interrogatory, discovery, disclosure of evidence
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P.V. Dubonos Current events of regulatory control of self-regulatory organizations Considering history of legislation formation on self-regulation in Russia, the author points out six main stages of its development and emphasizes the key role of the Ministry of Economic Development and Trade in the process of norming of activities of self-regulating organizations.
Keywords:
self-regulation, self-regulating organizations, special franchise, legislation on self-regulating organizations
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Actual classic
