DOI: 10.7256/2454-0633.2021.2.35403

Abstract: The subject of this research is the legal framework for scientific-technological and industrial cooperation of the EAEU member-states in the area of remote sensing of the Earth, reflected in the provisions of international agreements and acts of the Union bodies. Emphasis is placed on the analysis of the legal nature of the EAEU transnational program for the creation of an integrated remote sensing system, characterized by the author as a promising organizational legal instrument for cooperation and integration. Special attention is given to the factors of its successful implementation. The research is conducted in the context of theoretical and practical aspects of strategic integration of the EAEU in the space sector. The novelty consists in substantiation of the fact that in the conditions of specific state of legal regulation of cooperation of the EAEU member-states in the space sector, the leading role in the mid-term perspective would be played by program control. In turn, it would contribute to the systematic development of general, as well as special legal framework for cooperation in the space sector. The author’s main contribution consists in pursuing correlation between the system of legal and program framework for cooperation in the area of remote sensing of the Earth and the legal model of EAEU, as well as the legal model of scientific-technological and industrial integration.

DOI: 10.7256/2454-0633.2021.2.35849

Abstract: Spread of the possibility of free movement of capital from one jurisdiction to another allows the companies incorporated in high-tax countries, to use low-tax or tax-free jurisdictions for conducting business and, as well as reducing tax burden. One of the mechanisms of tax evasion is the creation of controlled foreign companies that can delay the payment of dividends to the parent company, i.e. the payment of income that will be taxed in the country of tax residence of the parent company. The countries, in turn, adopt CFC rules (controlled foreign companies riles) to prevent tax evasion, which may change due to various circumstances. The CFC rules are aimed at determining the actual tax liability of the taxpayer. However, there are situations when CFC rules are implemented in a broader approach – for example, a wide range of entities would fall under the definition of “controlled foreign companies” or “controlling entities”, which may result in the fact that the conditions for application of CFC rules may arise for the entities that do not exercise control over a foreign company. In this case, CFC rules can worsen the situation of the taxpayer. This creates an abuse of the right of controlling authorities in terms of preventing tax evasion. In order to avoid such situations, it is necessary to improve the CFC rules by limiting the circle of entities and clearly distinguishing between abuse of the rights and lawful actions in implementation of CFC rules.

DOI: 10.7256/2454-0633.2021.2.35889

Abstract: The author reviews the key aspects of using the norms of private international law in intergovernmental relations, development of the universal legal norms and methods in the conditions of globalization. It is noted that public and private international law differ in multiple parameters, particularly the method of regulation. Private law relationships are regulated by the national legislations, while public law relationships are regulated by international treaties, which can be expressed in form of agreements, customs, or tacit consent. consent form. The author underlines the importance of distinguishing between the sphere of private and public law, as well as proper application of the corresponding regulatory mechanisms. To research employs formal-logical, systematic, comparative, and other methods. The relevance of modernizing legal regulation of foreign economic activity is emphasized. The author notes that the norms that establish the procedure for regulating the behavior of private and legal entities have been included into the international law. The manifestation of this phenomenon can be seem in the international investment law (investment process), law of the sea (in the area of resource extraction). The future position of privately held companies in the development of lunar resources is being actively discussed. This phenomenon can be substantiated by the need to establish a unified rule of law for the activity of non-state actors in the corresponding branches of international law.

DOI: 10.7256/2454-0633.2021.2.35825

Abstract: The subject of this research is the Institution of legal assistance in cases of administrative offenses. The author examines the concept, according to which the norms on international legal assistance related to various branches of law (civil procedure, arbitration procedure, criminal procedure, administrative, private international) and reflecting the basic principles of international law, constitute an independent set of norms. The Institute of rendering legal assistance in cases of administrative offences is most similar by the content to the Institution of rendering legal assistance in cases of criminal offences established in the Chapter 53 of the Criminal Procedure Code of the Russian Federation. The comprehensive analysis of these institutions along with the position of the international community on their correlation, contributes to elaboration of ways for their development. The European Court of Human Rights, in the context of correlation of the norms on criminal responsibility in different countries, claims that regardless of whether the act is a criminal offence (France), minor offence (Germany), or administrative offense (Russia), it falls under the category pf  “criminal matter” (criminal sphere), from the perspective that the country is obliged to provide a person with due procedural guarantees if indicted. Considering that the international community understands “criminal matter” as both crimes and offenses, the provisions on rendering legal assistance in cases of administrative offenses can be implemented in accordance with the standards that are effective in providing legal assistance in cases of criminal offences. The latter may include the process of harmonization and unification of international and domestic law, conclusion of bilateral and multilateral agreements between the countries, etc.

DOI: 10.7256/2454-0633.2021.2.35484

Abstract: This article reviews the legal framework, as well as the current state and prospects for expanding cooperation between the EU member-states in fight against sexual abuse and exploitation of children. Protection of children from sexual exploitation and countering the spread of child pornography is on the agenda of the EU member-states. Conceptual analysis is conducted on the content of fundamental international normative legal acts that regulate the issues of protection of children from sexual abuse and exploitations. Attention is also focused on preventing the spread of child pornography through modern information technologies. The author underlines the need to improve the designated normative legal framework in the sphere of ensuring the information security of the minors on the Internet. The important role of the United Nations in establishing the policy for combating sexual exploitation of minors and sale of pornographic products that involve children is indicated. It is claimed that in modern world, the international cooperation, including the issues of crime prevention, is the foundation of ensuring human rights, freedoms, and security in various spheres of social. The author makes recommendations on the development of the key directions for consolidating the efforts of the EU member-states in fight against sexual exploitation of children and the spread of child pornography.