IKBFU's Vestnik

2015 Issue №3

Urgent issues of creating a system of legal regulation of Russian economy’s deoffshorisation

Abstract

This article stresses the need for the deoffshorisation of Russian economy and the creation of an integral system of legal regulation. The authors con-sider the urgent issues and elements of this process, analyse the “anti-offshore” legislation provisions, and suggest avenues for its further improve-ment.

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International agreements on investment relations with Russian participation

Abstract

This article analyses international investment contracts with Russian participation. The author considers universal and regional contracts and bi-lateral agreements on the encouragement and mutual protection of capital in-vestments. The main guarantees provided to both Russian investors abroad and to foreign investors in the Russian Federation are identified.

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Legal regulation of tax privileges for education educations and those involved in educational relations

Abstract

This article addresses government support for education through tax benefits in Russia and some other countries. The author considers the issues of using tax benefits by the subjects of educational relations. It is concluded that it is possible to adopt the international experience in improving the legal regulation on imposing taxes on educational organsiations and granting the subjects of education relations tax benefits in Russia

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Particularities of the ratification of the European Fiscal Compact in Germany

Abstract

This article analyses legal issues relating to the German ratification of the Treaty on Stability, Coordination and Governance in the Economic and Mon-etary Union. The author analyses the key decisions of the Federal Consti-tutional Court of Germany on this issue. Special attention is paid to the need to implement some of the Treaty provisions as the core problem of the ratifica-tion process.

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