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 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...

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...

separate factors of internal and external environment of industrial enterprises activity are described in the article which determine their opportunities and capabilities for innovation-oriented development. Special attention is paid to ascertaining factors of external environment which...

Problem statement: to investigate changes of public and economic space inextricably connected with transformation of engineering thought which is the basis of the scientific and technological progress both in industry and agriculture. It is necessary to note that development of engineering...

This article examines general issues in the formation of national innovation systems amidst social-economic transformations. The author generalizes and structurizes the major elements of the national innovation system, systematizes its functions, classifies critical factors in its evolutionary...

Task statement: This article is an attempt to study the issues of quality management of business processes and production with respect to companies operating in the agricultural sector. The global agribusiness is a special sphere of production, which is aimed at meeting the most important...

In order to select a management strategy it is offered by commercial phase portraits of the interaction of managers and employees. Under the conditions of uncertainty of customer orders control function is specified on the basis of decision-making by a modification of the Ramsey model. As...