DOI: 10.7256/2454-065X.2018.8.27618

Abstract: This article is devoted to the nettlesome issues of tax consulting and tax expertise of commercial organisations. The subject of the research is the financial relations arising between the state, business and tax consultant as the actors of such relations. The object of the research is the tax expertise, tax analysis and tax audit in particular. The author of the article provides a detailed description of the object under research including the contents, theoretical and practical approaches to the matter, and covers the relationship between tax consulting, tax expertise, tax analysis and tax audit. Baburyan pays special attention to the method of tax expertise. The research is based on general methods such as comparison, analogy, classification, generalisation, analysis and synthesis, and expert evaluation method. The author's special contribution to the topic is his classification of tax expertise depending on several features and the methods of complex tax expertise and added value expertise developed by him. The novelty of the research is caused by the fact that the author compares definitions of the object under research and makes a conclusion about their similarity and difference. 

DOI: 10.7256/2454-065X.2018.8.21173

Abstract: Combination of debt and capital can be used as an instrument of tax planning. Hybrid mismatch arrangement is a tax planning technique which exploits the difference in qulifying of company or instrument for tax purposes in legislation of two or more jurisdictions. The aim of this scheme is to obtain tax advantage which will lead to diminishing of overall tax burden of group of companies. It is impossible to find out such tax planning technique and evaluate the existence of unbased tax advantage when analysing tax base of company only in one jurisdiction. Russian companies can be involved in such tax arbitrage technique because Russian jurisdiction is an object of international tax planning. There are no evidence of existence of such schemes because both court practice and Tax Code provisions aimes at countering such tax avoidance techniques are absent in Russia nowadays. In this article authors research possibilities and aims of using hybrid financial instruments in international tax planning, analyse relevant Russian tax law provosions. Also international expierence on setting anti-hybrid rules is reviewed. The methodological basis for the research are documents of OECD, European Commission, court cases, monographs and articles of Russian and foreign academics. The authors use common methods of research such as analysis, synthesis, deductuve approach, generalisation, and case analysis. As a result of this research they have detected a possibility of using certain techniques in international tax planning which facilitates tax avoidance. Risks of diminishing of corporate tax base in Russian Federation are increasing because of absence of anti-hybrid rules in Russian tax legislation. New ideas developed in this research include author’s suggestions on countering the possibilities of using hybrid mismatch arrangements in the tax jurisdiction of Russian Federation, in particular, we propose introduction of anti-hybrid legislation based on OECD Action 2 Deliverables. It will be in line with international best practice.

DOI: 10.7256/2454-065X.2018.8.19469

Abstract: The subject of research is the relations described by Article 35 of the Tax Code of the Russian Federation. The object of the research is the relation of the responsibility arising in the process of protection of taxpayer interests between tax authorities and public subjects. The type of responsibility and its industry accessory are determined by nature of the protected interest: in case of violation of valuable interest rules of civil responsibility are applied, in case of violation of tax laws tax responsibility is. The purpose of this article is to show the organic communication of workmanship of a tax obligation by the taxpayer and tax authority with nature and a type of the responsibility arising concerning the corresponding protected interest. As the author tried to show, withdrawal from system industry regulation creates conditions for legal ignoring of the rights of the taxpayer. When writing article the author used methodology of the scientific theoretical analysis, and also system approach to a material statement. In the course of research of a subject of a car determines structure and subjects of the tax relations, object and interest of participants, a method of their protection. On theoretical material the hypothesis that the fair taxation system is cost-efficient is researched. The main conclusions of the conducted research are: responsibility of tax authority shall be determined by the law or follow from it. The author offers to bring in the Tax Code of the Russian Federation and separate laws of a regulations on responsibility of state bodies in implementation process of their tax competences. Rules of Article 35 of the Tax Code of the Russian Federation shall determine what responsibility is born by tax authorities and their officials (and also other workers) and according to what industry of the right. Special contribution of the author is determination of the principle according to which bezekvivalentny withdrawal of property and a domineering character of actions of public bodies and subjects shall provide efficient and effective system of guarantees of the rights and freedoms of taxpayers, including determination of subjects, the bases and contents of responsibility to the taxpayer.

DOI: 10.7256/2454-065X.2018.8.27675

Abstract: This article is devoted to the delimitation of authority between the center and constituents by concluding special tax treaties in Canada. In his article Chernov analyzes authority of the center and constituents as a result of tax treaties, tax treates and their structure, and whether it is possible to use such treaties in Russia. In addition, the author provides the results of his analysis of the laws that regulate the procedure, terms and conditions of Canadian tax treaties. The author also touches upon the history of how tax treaties were first created in Canada. Within the framework of this research, the author has used general research method, analytical, deductive, inductive and comparative methods. The rationale of the research is caused by the fact that Canadian idirect taxation is an understudied topic for Russian scientists and practical lawyers while the Canadian system of taxation is believed to be one of the best in the world. All of the aforesaid proves the fact that Canadian experience can be useful for Russia. 

DOI: 10.7256/2454-065X.2018.8.27794

Abstract: The authors of the article raise the question about the interrelation between socio-economic indicators of the country development and the development level of the country international tax policy instruments. The first part of the research is devoted to the theoretical analysis of the concept of international tax policy and analysis of the definitions that it has today. The authors offer their own definition of international tax policy providing that it has two antagonistic areas, prevention of tax avoidance and economic activity incentives. The authors also systematize instruments and mechanisms that different countries use to develop their international tax policy. The second part of the research is devoted to the practical study of the interaction between socio-economic features of the country and the development level of international tax policy instruments. For this purpose the authors describe the roles of the analyzed countries on the world capital market and build a scoring correlation model that allows to evaluate the relationship between analyzed socio-economic indicators and indicators of international tax policy in these countries. Despite the fact that international tax policy is formed by very similar instruments in nearly all countries of the world, the results of this research demonstrate that the contents of international tax policy varies from one country to another and mainly depend on particular socio-economic factors.