R. S. Fatkhutdinov Substance and form in tax relations.
This article highlights issues of using the "substance over form" doctrine in the legislation and jurisprudence of England, U.S.A., states of Asia and continental Europe. Special attention is paid to the development of this doctrine in Russia.
"substance over form" doctrine, doctrine for business purposes, conduits.
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Ye. Yu. Gorbunov On agreements of "selling votes" to third parties.
The author believes that the current Russian legislation does not prohibit agreements "selling votes" by shareholders of business entities. Moreover, there are no political and legal reasons for such prohibitions, but the protection of interests of other parties and the company itself should be ensured by not through prohibitive measures, but by improving rules on the disclosure of information and the establishment of the fiduciary duties of a company’s shareholders.
corporate agreement, disposal of voices, fiduciary duties, corporate control
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The resolution of the European Court of Human Rights in the case "Kotov against Russia".
The resolution of the Grand Chamber of the ECHR in the case of "Kotov against Russia" became the first case of review of the decision of the Chamber adopted against the Russian Federation, and the complete refusal in satisfaction of the applicant's complaint. The main conclusion made by the Court, was that the Russian Federation is not responsible for the actions of arbitration managers, since the latter ones do not perform public functions and are outside of full government control.
The Resolution was commented by: G. O. Matiushkin, Ye. A. Kudelich, S. A. Golubok, S. Usoskin, O. R. Zaytsev, R. T. Miftahutdinov, A. V. Yuhnin.
Expert opinions: G. O. Matiushkin, Ye. A. Kudelich, S. A. Golubok, S. V. Usoskin, O. R. Zaytsev, R. T. Miftahutdinov, A. V. Yuhnin about the resolution of the ECHR.
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MATERIALS OF THE PLENUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION
RESOLUTIONS AND DECISIONS OF THE PRESIDIUM OF THE SUPREME COMMERCIAL COURT OF THE RUSSIAN FEDERATION