A.N. Zakharov. Certain issues of lifting the corporate veil: American experience and the possibilities of its use in the Russian law
On the basis of analysis of American literature and courts practice article describes separate aspects of the doctrine of piercing the corporate veil and of associated doctrines of liability of controlling person such as Powell’s three-factor test, alter ego doctrine, instrumentality doctrine, single business enterprise doctrine, and agent relationships doctrine. Main factors and sub-factors are divided facing the ability of the courts of the USA to bring the controlling persons to responsibility considering the obligations of the controlled person. The question of balance between legal certainty of norms and legal discretion liberty by adoption of the doctrine is also touched upon in the article. With respect for the new norms of the Russian Civil Code coming into force on the September 1st, 2014 author makes proposals that could de lege ferenda promote the development of doctrine of piercing the corporate veil in the Russian law.
lifting the corporate veil, responsibility of controlling person, insufficient capitalisation, solidary liability
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N.A. Shevelyova, T.D. Bratko. Tax privilege as category of financial law
The article is devoted to the research of peculiarities of tax privileges as both legal and financial phenomena. The article covers theoretical and practical problems resulting of drawbacks of the acting legal regulation such as deferral of tax privileges and related legal phenomena, broad interpretation of norms providing tax privileges, admissible criteria for designation of taxpayer category etc. The article also provides arguments for the idea that providing of tax privileges to the producers of goods, works, services on the basis of laws and regulations of the subjects of Russian Federation in the extent of their tax payments does not correlate with provisions of the Russian budgetary system.
tax privileges, principles of the Russian budgetary system, budgetary independence, aid grants
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RULING OF THE PRESIDIUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION