DOI: 10.7256/2454-065X.2020.4.33289

Abstract: The subject of this research is the established in arbitration courts of the Russian Federation practice of implementation of provision of Multilateral Convention on Mutual Administrative Assistance in Tax Matters and provisions of the agreements on the avoidance of dual taxation, related to cooperation of fiscal authorities in the form of exchanging tax information. In particular, the author examines the questions of the period of validity of the provisions of international acts; forms information transfer; compliance with the requirements on legalization and apostiling of transferred documents; rights of taxpayers to appeal against the request on them to foreign jurisdiction; correlation between the provisions of international acts on the exchange of tax information and provisions of legislation on personal data protection. A conclusion is formulated that since the exchange of tax information is primarily regulated by the international acts, there is no need in adoption of normative act on the national level that would contain additional regulation, except a separate act for regulating the system of supplementary guarantees of private entities, involved into the exchange of tax information. Summarization of the formulated by courts legal positions on the level of the Supreme Court of the Russian Federation is relevant.

DOI: 10.7256/2454-0633.2020.4.34112

Abstract: The subject of this research is the model of administrative cooperation of competent authorities of the EAEU member-states in the context of isolated sectors of services market with the single market regime. The author explores the functionality of the single market for services, as well as the occurred situation of absence of the single competent authority (supranational body or nongovernmental organization granted with the corresponding competence), which ensures cross-jurisdictional regulation and control within the framework of the single interstate market. Based on the fact that administrative cooperation of the national competent authorities was selected as the instrument for overcoming the indicated problem in the EAEU, the author analyzes the principles and mechanisms of such cooperation, as well as the concepts and draft agreements between the competent authorities. Assessment is conducted on reasonableness of the used (proposed to use) mechanisms. As a result of analysis of legal norms of the EAEU dedicated to the single market for services, it is concluded that these norms of can be applied directly without implementation into the national legislation, which presses the need for interstate regulation and control. At the same time, in the current realities of integration processes, the coordinated administrative-procedural and control-supervisory measures should be realized not via transferring additional competencies to the supranational level, but through administrative cooperation of the competent authorities. The author notes that the existing model of administrative cooperation of competent authorities is currently under development, and due to extended time of coordination of the draft interdepartmental agreements, it is beneficial to conclude the interstate agreement, which would fill the gap of legal regulation in the absence of specific agreements between the competent authorities by the sectors. Examination of the EU experience on creation of information resources for supporting cooperation of the competent authorities allows concluding on the crucial importance of such instrument and the need for the development of its analogues in the EAEU, the normative prerequisites for which are reflected in the Treaty on the Eurasian Economic Union.

DOI: 10.7256/2454-0633.2018.3.27346

Abstract: The subject of this research is the regulations of the Treaty on the Eurasian Economic Union and its protocols pertinent to the conditions for acknowledging the functionality of the single services market on any sector. Attention is given to the categories of “barrier” and “restriction” applicable to functionality of the single services market, the definitions of which are absent in the law of the Union. The existence of such obstacles in certain cases can create discrimination of the EAEU member-states, and thus destroy the single services market. The author also meticulously review the sector of services in research and development, in which the operation of the single services market is recognized by the Supreme Eurasian Council. The article analyzes the separate positions of national legislations of the EAEU member-states that regulate the rendition of services in the indicated sphere, concerning the identification of possible barriers and restrictions. A conclusion is made on the need for continuing the harmonization of national legislations on research and development sector, as well as monitoring of the changes introduced by the forming law enforcement practice. The author underlines the need for development of the Union’s law regarding the determination of signs of inadmissible barriers and limitations, as well as formulation and regulation of mechanisms on their removal.

DOI: 10.7256/2454-0633.2017.4.25064

Abstract: The subject of this research is the provisions of the normative legal acts of the Eurasian Economic Union member (EAEU) states that regulate the scientific research activity, as well as the provisions of the EAEU that maintain the liberalization of services market for the purpose of creating of the unified market for services in the indicated sector alongside other sectors. Particular attention is given to the determination of factors that raise barriers and restrict access for the representatives of the EAEU member states to services within the framework of the sectors of services in the area of research and development and implementation of its results. The author also examines the practice of other integration institutions (EU) and approaches of the international organizations Organization for Economic Co-operation and Development (OECD). A conclusion is made about the need for harmonization of the conceptual apparatus applied in the legislations of the EAEU member states about the research and development activity, as well as implementation of mechanism aimed at the removal of barriers and restrictions regardless of approval or disapproval of the conceptual equivalence within this sector.