In developed countries, special tax treatment of income of controlled foreign companies is widely used to prevent tax avoidance. The rules to this effect are aimed primarily at taxation of passive income undistributed to resident taxpayers. Several approaches can be distinguished, each of which...

This paper analyzes the role of precedent and judicial decisions of general sources with Russian law before Peter the Great to the present day, presented by the author opinion on the relevance of the conventional division of legal systems Anglo-Saxon and Continental. The author assesses the...

Annotation: Principal directions of tax policy for the subsequent fiscal year have provided for reforming the institution of tax residence in the Russian law. However, this proved to be difficult due to the inadministrability of taxation of passive income of foreign companies, which is not...

The paper considers theoretically existing approaches to defining the concept of judicial precedent, the comparison of the value of precedent and judicial lawmaking at all in common law countries and in Russia. The estimation of the trend toward increased the law-making powers of the courts in...

(The Case of Road Const ruction) The most important measures stimulating the increase of efficiency and effectiveness of budget expenditures on road construction are the improvement of pricing mechanisms and increasing efficiency of the procedures of government purchases of goods, works and...