this article is devoted to the analysis of deviations of the Russian Federation's agreements on avoidance of double taxation within the framework of Article 2 with the OECD and UN model conventions. The author comes to the conclusion that many bilateral tax agreements deviate from OECD and UN models, not covering taxes on capital.
this article is devoted to the possible application of legal mechanisms, through which it is possible to prevent the actions of the sole executive body that are undesirable for the participants of the company. The author presents the mechanisms of legal protection of interests of the founders (participants) of corporations.
this article is devoted to the classification and analysis of the deadline for carrying out a desk tax audit, taking into account the current legislation and judicial practice. The work considers different points of view regarding the concept of "in-office tax audit".
this article is devoted to the historical aspect of the formation and development of the North American model of judicial constitutional review. The author comes to the conclusion that this model does not create an independent branch of the judicial system, therefore, constitutional control implementation recognizes the integrity of the entire judicial apparatus.
