Liability of legal entities for tax crimes according to the Russian and US legislations
This article considers the topical issue of introduction of criminal liability of legal entities for tax crimes in Russia. The authors analyse criminal liability of legal entities for tax evasion according to the US legislation.
1. Успенский А. В. Уголовная ответственность за уклонение от ...
Changes to the legal entity system in Russia in the conditions of reforms in civil legislation: the problems and prospects
This article considers the introduced and planned changes to the Civil Code of the Russian Federation relating to the construction of a system of legal entities. It is concluded that there is a deviation from earlier doctrinal statements about the directions of system development. The changes do not take into account the existing interconnections and may have a negative impact on law enforcement practices....
