Abstract: This article presents a detailed review of the criminal legal aspect of the fight against corruption within the EU member-states. A special attention is given to the implementation of the international legal norms of the United Nations Convention against Corruption into national criminal legislation. The criminal legal norms on responsibility for abuse of power are being reviewed on the example of the criminal laws of Belgium, Germany, Spain, Italy, Latvia, Netherlands, France, and Estonia. The criminal legal norms on responsibility for illegal enrichment are being reviewed on the example of the criminal laws of Belgium, Denmark, Ireland, and France. Examination of the criminal legislation of the EU member-states was conducted based on the comparative legal method, which allowed studying the general and specific regularities in establishment of criminal responsibility for abuse of official position and illegal enrichment in separate countries of the integrational union in question. The scientific novelty consists in the original formulation of the trends of development of the modern criminal legislation within the member-states of the European Union on responsibility for crimes of corruption: first, the broadening of the subject structure of persons guilty of committing a crime of corruption, and second, expanding the criminal legal protection onto private sector.

Keywords: anticorruption legislation, anticorruption policy, illegal enrichment, abuse of office, criminal liability, corruption crimes, corruption, European Union, fight against corruption, implementation

References:
Konventsiya Organizatsii Ob'edinennykh Natsiy protiv korruptsii (Prinyata v g. N'yu-Yorke 31.10.2003 Rezolyutsiey 58/4 na 51-om plenarnom zasedanii 58-oy sessii General'noy Assamblei OON) // Byulleten' mezhdunarodnykh dogovorov. 2006. ¹ 10.
Sravnitel'noe ugolovnoe pravo. Osobennaya chast': Monografiya. Pod obshch. i nauch. red. dokt. yurid. nauk, professora, Zasluzhennogo deyatelya nauki RF S.P. Shcherby. – M.: Izdatel'stvo «Yurlitinform», 2010.
Ugolovnyy kodeks Frantsii [Elektronnyy resurs]. URL: http://constitutions.ru/archives/5859/7 (data obrashcheniya: 04.06.2015).
Voprosy protivodeystviya korruptsii: zarubezhnyy opyt. Obzornaya informatsiya. Vypusk ¹ 3. Pod obshch.red. E.V. Martynova. – M.: GIATs MVD Rossii, 2010.
O mirovoy praktike primeneniya st. 20 Konventsii OON po bor'be s korruptsiey [Elektronnyy resurs]. URL: http://beyvora.ru/article/25/o-mirovoy-praktike-primeneniya-st-20-konventsii-oon-po-borbe-s-korruptsiey (data obrashcheniya: 27.03.2014)
Prevention of Corruption (Amendment) Act ¹ 27 of 09.07.2001 (v red. 14.05.2013) [Elektr

Abstract: The subject of this research is the issues of improving one of the most important preventive tools in the field of the environment - Environmental impact assessment. Currently, there is a need to ratify Convention on Environmental Impact Assessment into Russian legislation. This will allow to implement into Russian legislation a positive international legal experience in this field and boost the development of national legislation. However, the implementation of international legal requirements should take into account the significant differences between the European and Russian models of environmental assessment. It is noted that the main difference between the Russian model of EIA consist in its close relationship with the ecological expertise. In fact EIA is considered by Russian law as an auxiliary procedure that precedes the ecological expertise, while the latter is given binding legal value. It is concluded that the ratification of Convention on Environmental Impact Assessment in a Transboundary Context must inevitably push lawmakers to change the concept of EIA in Russia. The ratification of the Convention would bring with it a greater public participation in the environmental assessment procedures. It will also make necessary to determine what types of plans and programs can cause significant environmental consequences, which authorities are authorized to conduct a strategic assessment of plans and programs of any level - federal, regional or local - will be subject to evaluation.

Keywords: transboundary context, convention, ecological expertise, environmental assessment, strategic environmental assessment, public participation, environment, impact assessment, international environmental law, international law

References:
Kopylov M.N., Kopylov S.M. Instruktsiya po primeneniyu strategicheskoy ekologicheskoy otsenki // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya. 2013. 2. C. 271-278.
Khludeneva N. I., Kichigin N. V. Pravo i ekologiya // Zhurnal rossiyskogo prava. 2013. ¹ 8. S. 119 – 137.
Chukanova O.A., Averbukh N.M. Strategicheskaya ekologicheskaya otsenka: ne povtorit' oshibok OVOS // Spravochnik ekologa. 2013. ¹ 8.
Khaustov D.V. Aktual'nye problemy pravovogo regulirovaniya ekologicheskoy ekspertizy na sovremennom etape // Ekologicheskoe pravo. 2012. ¹ 4. S. 42 – 48.
Buks I.I., Fomin S.A. Ekologicheskaya ekspertiza i otsenka vozdeystviya na okruzhayushchuyu sredu. – M.: Izdatel'stvo MNEPU, 1998. – 88 s.
Brinchuk M.M. Trudnye vremena ekologicheskogo prava [Elektronnyy resurs // URL: http://www.igpan. ru/public/publiconsite (data obrashcheniya: 23.12.2014).
Boltanova E.S. Znachenie norm ob ekspertize proektnoy dokumentatsii v sisteme trebovaniy po obespecheniyu okhrany okruzhayushchey sredy // Sovremennoe pravo. 2014. ¹ 7. S. 1

Abstract: This work reviews the process of implementation of the norms of the “Framework Agreement on Telework” and the forming of national labor legislation of Belgium in the field of legal regulation of Internet-based work. Despite the rapidly growing interest towards the new forms and types of work including those that are based on the Internet technologies, the progress of the labor legislation, specifically the norms of labor law in the area of regulation of the Internet-based work in Belgium, is very insignificant at this stage and requires a lot more attention from the researches. This work defines the particular aspects and current stage of implementation of the “Framework Agreement on Telework” into the national labor law of Belgium in comparison to the other countries of the European Union. It underlines the substantial role played by the Supranational Law in the forming of Belgian legislation in the area of regulation of the Internet-based work.

Keywords: Post-industrial society, Atypical employment, Remote work, European law, Implementation, Telework, Freelance, Internet-based work, Belgian labor law, Information society

References:
Dzybova S.G. Obshchie zakonomernosti norm mezhdunarodnogo prava v natsional'noe zakonodatel'stvo // Vestnik Adygeyskogo gosudarstvennogo universiteta. Seriya 1: Regionovedenie: filosofiya, istoriya, sotsiologiya, yurisprudentsiya, politologiya, kul'turologiya. 2010. ¹1. S.180-185.
Pavlova L.V. Formy i metody implementatsii standartov Soveta Evropy v natsional'noe zakonodatel'stvo. URL: http://www.evolutio.info/content/view/1969/5/
Khusyainov T.M. Zanyatost' v seti Internet: pozitsiya rabotnika // Chelovek v mire. Mir v cheloveke: aktual'nye problemy filosofii, sotsiologii i politologi, psikhologii: Materialy XV Mezhdunarodnoy nauchno-prakticheskoy konferentsii studentov, aspirantov i molodykh uchenykh (29-30 noyabrya 2012 g.). Razdel II. Sotsiologicheskie i politologicheskie issledovaniya. Perm', 2012. S. 165-168.
Khusyainov T.M. Zanyatost' v seti Internet: pozitsiya rabotodatelya // Chelovecheskie resursy v koordinatakh XXI veka: Sbornik nauchnykh statey po materialam Mezhdunarodnoy nauchno-prakticheskoy konferentsii, 27 noyabrya 2012 g. Saratov: Izdate

Abstract: The subject of this research is the hierarchical dependency of the sources of public law in the modern Russia and its influence on the changes in Russia’s structure in light of the integrational cooperation. An analysis is conducted on the approaches to the forming of hierarchical subordination of the sources of public law within the classic theory of law, as well as the current stage. A special emphasis is made on the influence of international acts that compose the contractual foundation of the Customs Union of Russia, Belarus, and Kazakhstan, as well as the emergence of sources of public law of international legal acts of direct effect within the system. The author structures a concept of creating a hierarchical system of sources of public law, determining the defining factors and legal forms of expression of this system taking into account the effect of international law.

Keywords: Customs Union, Public law, Hierarchy of law, Sources of law, Integrational processes, Legal acts, Hierarchical dependancy, Centralization of sources, Autonomous regulation, Eurasian Economic Community

References:
Pis'mo FTS RF ot 09.09.2011 ¹ 01-11/43756 «O primenenii polozheniy punkta 1 stat'i 191 TK TS». [Elektron. resurs]: Moskva, 2011. Dokument opublikovan ne byl. Dostupen iz sprav. pravovoy sistemy «Konsul'tantPlyus». URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW; n=119399.
Reshenie ¹ 15 ot 27.11.2009 «O voprosakh organizatsii deyatel'nosti Komissii tamozhennogo soyuza» // Opublikovano na sayte KTS: http://www.tsouz.ru/Docs/Pages/mgs2.aspx.
«Dogovor o funktsionirovanii Tamozhennogo soyuza v ramkakh mnogostoronney torgovoy sistemy» (podpisan v g. Minske 19.05.2011). [Elektron. resurs]: Minsk, 2011. Dokument opublikovan ne byl. Dostupen iz sprav. pravovoy sistemy «Konsul'tantPlyus». URL: http:// http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=116602.
Umnova I.A.Otrasli prava novogo pokoleniya v usloviyakh globalizatsii prava i usileniya vzaimodeystviya mezhdunarodnogo publichnogo i konstitutsionnogo prava // Nauka i obrazovanie: khozyaystvo i ekonomika; predprinimatel'stvo; pravo i upravleni

Abstract: Multinational companies resident in the states with high taxes, wishing to lower the tax burden in the group of companies as a whole, become involved in the complex international tax planning. They have two goals: on one hand to lower the source taxes at the investment states, and on the other hand to lower the income tax in state of their residency. The latter is a complex of activities for the diversion of income from the states, where the profit is earned to the third party states (also called intermediary states), where the profits are accumulated and then distributed in the state, where the investor is situated. The third party states may be offshore jurisdctions and states with favourable holding regimes. The state of residency of an investor does not wish to accept this situation as it is, and it is interested in legislative limitations to such practices.  The state of residency of the investor (e.g. a multinational company or a wealthy individual) is interested in counteractions against the attempts of such a resident to gain maximum delay in taxation of incomes earned. Such a delay is possible by so-called "parking" of passive incomes in the foreign jurisdictions with low taxes without distribution of such incomes into the state of residency of a resident. The resident state may achieve it by various taxation mechanisms for the non-distributed incomes of foreign controlled companies (well0known as CFC (Controlled Foreign Company) rules). In this article the author studies the CFC rules, which exist and are applied for decades by now in the states with high taxes, first of all, in the OECD states. The studies include defining the spheres of application of such norms, means of identification of foreign companies, whose tax basis should be included into the taxable basis of the parent company, the procedure for calculation of the tax basis, popular exceptions, as well as the modern international practices of developed states in this sphere. Currently the Russian tax legislation provides virtually no anti-avoidance norms, preventing the above-mentioned practices for the transfer of the tax basis abroad. However,   after the Budget Address of the President of the Russian Federation in December of 2013, the Ministry of Finances of the Russian Federation has announced its intention to introduce the rules similar to CFC, that is, the norms on controlled foreign companies, into the Russian tax legislation. In this article for the first time in the Russian legal science the author provides comprehensive analysis of the CFC rules, which are popular abroad. In this sense the contents of the article may provide the interested readers with the necessary context, within which the Russian tax rules on CFC shall be developed and further applied. 

Keywords: controlled foreign company, basic company, CFC, taxation delay, anti-avoidance norms, neutrality of capital export, passive income, active income, CFC, jurisdition with low taxes

References:
R.S. Avi-Yonah, Tax Competition, Tax Arbitrage and the International Tax Regime. Public Law and Legal Theory Working Paper Series, Working Paper No. 73 January 2007 [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=955921].
Case C-196/04 Cadbury Schweppes [2006] ECR I-7995 (ECJ).
Vodafone 2 v. RCC [2009] EWCA Civ 446 (CA).
Section 751A of ICTA 1988.
C-196/04-Cadbury Schweppes plc, Cadbury Schweppes Overseas Ltd v. Commissioners of Inland Revenue, judgment of 12.9.2006 Taxation – Freedom of establishment – Legislation on controlled foreign companies – Inclusion of the profits of controlled foreign companies in the tax base of a parent company [http://ec.europa.eu/dgs/legal_service/arrets/04c196_en.pdf].
Controlled Foreign Companies – A Summary of New Rules. KPMG, September 2012 [http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/Documents/PDF/Tax/cfc-summary-sept-2012.pdf].
Article 74 of Provisional Measure 2,158-35/01.
Pires L. The Brazilian Controlled Foreign Company Reg

Abstract: The concept of beneficiary ownership is among the most debatable concepts in the modern theory of international tax law. Initially the term beneficiary owner has appeared in the trust law of the Great Britain in order to distinguish between the person having basic economic profits from property or trust income and a formal owner of property. However, later this concept was transferred into the international tax law, and it became a popular norm against unlawful use of treaties against double taxation (treaty shopping). The third type of concept of beneficiary owner belongs to the spheres of administrative and financial law, and it is connected to the issues of disclosure of a final beneficiary in a corporate structure.  The issue of recognizing a person as a beneficiary owner is a subject to both scientific discussions and serious disputes in the legal practice of the latest decades, including administrative and judicial practice in the states with developed economies. The absence of clear criteria for defining this term and presence of insoluble contradictions in its interpretation make the position of taxpayers involved in international economic activities even more difficult. These contradictions may not be regarded as being resolved at the moment when this article is written even after the additional interpretations by the OECD Tax Committee in 2012. The practical issue of beneficiary ownership of income is especially topical in the corporate structures of multinational corporations when using intermediary companies, having functions of holdings or subholdings, as well as functions of ownership and use of intellectual property, sub-licensing and transit (back-to-back) finaning within the group. The problem of beneficiary ownership also became especialy topical in the Russian Federation lately in the context of state initiatives on de-offshoring and attempts to limit abuse of international tax treaties. This article concerns theoretical aspects of the concept of beneficiary ownership of income for the purpose of application of tax convention. Special attention is paid to the value of this term in the national law of the states as an instrument of fighting against the tax agreements, interpretation of the beneficiary ownership for the purpose of international treaties and its application in the international judicial practice. Currently interpretation and application of the concept of beneficiary ownership in the international taxation is vague and contradictory. These contradictions may not be regarded as being resolved at the moment when this article is written even after the additional interpretations by the OECD Tax Committee in 2012. The author for the first time in the Russian tax literature attempts to generalize the existing views on the issues of application of this concept in the international taxation.
 

Keywords: beneficiary owner, beneficiary ownership, de facto law, de facto receiver of income, beneficial owner, beneficial ownership, Indofood, Rrevost Car, conduit company, conduit company

References:
Pis'ma Ministerstva finansov RF ¹ 03-08-02, ¹ 03-08-05 ¹ 03-08-13/1 ot 21 aprelya 2006 goda, 15 oktyabrya 2007 goda i 20 dekabrya 2011 g.
Podpunkt (i) paragrafa 1 Stat'i 3 Tipovogo soglasheniya Rossiyskoy Federatsii ob izbezhanii dvoynogo nalogooblozheniya i o predotvrashchenii ukloneniya ot uplaty nalogov na dokhody i imushchestvo
Paragrafy 7.2 i 9-12 razdela 2 Ofitsial'nogo kommentariya k Model'noy konventsii Organizatsii ekonomicheskogo sotrudnichestva i razvitiya
Stat'ya 312 Grazhdanskogo kodeksa RF
Pis'ma Ministerstva finansov RF ¹ 03-08-02 i ¹ 03-08-13/1 ot 21 aprelya 2006 g. i 30 dekabrya 2011 g.
Devyatyy Arbitrazhnyy Apellyatsionnyy Sud, g. Moskva, Delo ot 5 dekabrya 2012 g. ¹ A40-60755/12-20-388
Velcro Canada Inc. v The Queen 2012 TCC 273 [http://decision.tcc-cci.gc.ca/site/tcc-cci/decisions/en/30900/1/document.do]
Convention between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, S.C. 1986, c. 48, Schedule I [see

Abstract: Article researches the situation, connected with providing the access to justice for indigenous peoples that have the historic native land in the Crimea. Politic and legal processes that let this problem to become actual in conditions of interstate conflict are watched at. Legal and organizational mechanisms of realizing the individual and collective rights of indigenous peoples in Crimea are determined at. The positions of interested states are compared at, grounds of international organizations’ and global structures’ approaches are lighted in. Components of right of indigenous peoples on justice are detailed; their realization for indigenous peoples of Crimea becomes too actual now. Author uses the formal legal, comparative and hermeneutic approaches for analysis the normative basis in a complex; political science, sociologic and statistic methods are used also. Problem of access for indigenous peoples to justice in conditions of the interstate conflict in researched in a world practice in first time. Author develops the propositions addressed to UN connecting to the providing of the right of indigenous peoples to justice in the Crimea. He proved the duty of the international monitoring of those processes. Role of the UN Declaration on the Rights of Indigenous Peoples is determined; the duty for both states to implement it for providing access to justice in Crimea is proved at. Materials of article were used by author in his report to the UN Expert Mechanisms on the Rights of Indigenous Peoples on its 7th session, 2014.

Keywords: native peoples, collective rights, right to justice, judicial system, international standards, Crimea, Crimean Tartars, obligations of states, the UNO, an international conflict

References:
Human rights and indigenous peoples : Resolution of UN Human Rights Council, 23 September, 2013, A/HRC/24/L.22 ; URL : http://ap.ohchr.org/documents/dpage_e.aspx?si=A/HRC/24/L.22
Expert Mechanism's study on on the access to justice in the promotion and protection of the rights of indigenous peoples, 30 July 2013 A/HRC/24/50 ; URL :http://daccess-dds-ny.un.org/doc/UNDOC/GEN/G13/160/21/PDF/G1316021.pdf?OpenElement
About Urgent Situation of Indigenous Peoples of Crimea Statement of Indigenous Peoples attending the 13th session of Permanent Forum on Indigenous Issues, 11.05.2014 ; URL : http://www.un.org/News/Press/docs/2014/hr5179.doc.htm
Alfredsson G. International Law, International Organizations and Indigenous Peoples / Alfredsson Gudmundur // Journal of International Affairs. – 1982. – ¹ 36. – 113 r.
Allen S. Reflections on the UN Declaration on the Rights of Indigenous Peoples / S. Allen, A. Xanthaki. – Oxford : Hart Publishing, 2011. – 620 p.
Anaya S. J. Indigenous Peoples in International L

Abstract: The article contains analysis of the capabilities of the state or its courts for challenging the acts of international organizations. If the interests of the state as such are violated, it uses organs of an organization or international judicial procedures. The tendency for challenging the activities of such an organization in the national court in cases, when the rights of citizens or legal entities are violated, is developing. However, the principle of immunity often precludes such challenges.
The author draws a conclusion that the attitude of national courts towards the acts of international organizations generally does not depend upon the attitude of state towards introduction of the international law into its legal system. The national courts generally recognize authonomy of the two systems, and sometimes they apply the same approach to the international law and to the application of foreign law.  National courts have not yet developed an unified approach towards the immunity of the international organization and the need to take it into account  when challenging the decisions of such an organization. The following approach is noted: while the request for review of the act of the international organization is not the same matter with the claim to this organization, where the immunity should apply at the full scale, still immunity should be considered.  Nevertheless, there is recognition for the fact that formally following the idea of immunity may lead to negative consequences to the people searching for justice.

Keywords: international organization, challenging the acts of the organization, international judicial procedures, national courts, responsibility, immunity of organizations, acts, justice, international law, foreign law

References:
Fawcett J. “Detournement de pouvoir” by International Orgenizations//British Yearbook of International Law, v.33. 1957, p.316. G.G. Shinkaretskaya. Iz'yatie iz kompetentsii sudebnykh uchrezhdeniy del, otnosyashchikhsya k vnutrenney kompetentsii gosudarstva // Pravo i politika. – 2010. – ¹
Amerasinghe Ch.F. Principles of the Institutional Law of International Organizations. Srcond edition. 2005. P.399.
G.G. Shinkaretskaya. Zapret zloupotrebleniya mezhdunarodnoy sudebnoy protseduroy kak faktor obespecheniya sudebnogo protsessa // Pravo i politika. – 2010. – ¹ 2.
R.A. Kalamkaryan, Yu.I. Migachev. Vseobshchaya Deklaratsiya prav cheloveka: rol' i znachenie v usloviyakh miroporyadka na osnove gospodstva prava Rule of Law. // Pravo i politika. – 2008. – ¹ 12. – S. 104-107.
R.A. Kalamkaryan. Vseobshchaya deklaratsiya prav cheloveka-60 let. Pozitiv mezhdunarodno-pravovogo opyta. // Pravo i politika. – 2008. – ¹
Erpyleva N.Yu. Mezhdunarodnyy kommercheskiy arbitrazh: pravovye osnovy funktsionirovaniya // NB: Mezhdunarodnoe pravo. — 2013.-¹ 1.-S.1-74. DOI:

Abstract: The study is devoted to the theoretical problems of hierarchical dependency of the sources of international law within the framework of public legislation of a state and their correlation with the Constitution of the Russian Federation. International treaties play an important role in the formation and functioning  of the international regulation system of public law in the modern Russia.  They regulate more and more intensive cooperation of states in various spheres.  Currently the Russian Federation is a party to about 20 000 functioning international treaties.  The first part of the article contains analysis of hte classification bases for recognizing which hierarchical level a certain international treaty belongs to. The second part describes the situation, which was formed in public law regulation of customs legal relations. The methodological basis for the study is legal analysis of legislative norms regulating the place of international treaties within the legal system of the Russian Federation.  International public treaties, including international treaties in the sphere of customs law, form an inalienable part of the Russian legislation.  They are sources of Russian law, and they also influence development of the entire system of law, conclusion of mutually profitable international treaties results in the development of favorable economic and political relations among the states. At the same time various direction of international treaties and their inclusion into different hierarchical levels according to different bases for classification creates significant problems in legal practice.

Keywords: legislative hierarchy, public law, the Eurasian Economic Community, the Customs Union, the Constitution of the Russian Federation, international treaties, the Customs Code, the Eurasian Economic Commision, the Customs Union Commission, classification of sources of law

References:
Andriashin Kh.A., Svinukhov V.G. Tamozhennoe pravo. – M.: YuD Yustitsinform, 2006.
Boyarshinov B.G.Mezhdunarodnye dogovory v pravovoy sisteme Rossiyskoy Federatsii // Zakonodatel'stvo, 1997, ¹ 4.
Vasechko A.A. Ponyatie mezhdunarodnogo dogovora v pravovoy sisteme Rossii // Mezhdunarodnoe publichnoe i chastnoe pravo, 2007, ¹ 1.
Dogovor o Tamozhennom soyuze i Edinom ekonomicheskom prostranstve» (podpisan v g. Moskve 26.02.1999) // Po informatsii pravovoy sistemy «Konsul'tant Plyus».
Ignatenko G. V., Tiunov O. I. Mezhdunarodnoe pravo. – M.: Norma, 2005.
Kozyrin A.N. Kommentariy k tamozhennomu kodeksu. – M.: Prospekt, 2004.
Konstitutsiya RF ot 12 dekabrya 1993 goda // Rossiyskaya gazeta ¹ 237 ot 25 dekabrya 1993 g.
Myasnyankin V.N. Mesto mezhdunarodnogo prava v pravovoy sisteme Rossiyskoy Federatsii // Pravo i politika, 2004, ¹
Okun'kov L.A. Kommentariy k Konstitutsii Rossiyskoy Federatsii // Po informatsii pravovoy sistemy «Konsul'tant Plyus».
Pis'mo FTS RF ot 09.09.2011 ¹ 01-11/43756 «O primenenii polozheniy punkta 1 stat'

Abstract: This article is devoted to the problem of enforcement of the decisions of the European Court of Human Rights. The author provides analysis of the norms regulating enforcement of the decisions, when the responsible subject is the state. The author studies various acts of the Russian state, evaluating their conformity with the international legal obligations of the Russian Federation, analyzing the provisions on the payment of compensation to the victims requiring provision of state funds for their payment.  The author shows a number of contradictions between the Russian legislation and the international law obligations of the European Court of Human Rights. The author considers that currently there is only one normative legal act in Russia, which provides sufficiently detailed regulation of enforcement of the decisions of the European Court of Human Rights in part of monetary compensation, and this act is the Budget Code of the Russian Federation. The conclusion is made on the need to pass a normative legal act, which would provide for a detailed procedure for the enforcement of the decisions of the European Court of Human Rights in part of enforcement of individual and general measures.

Keywords: jurisprudence, law and politics, the European Court of Human Rights, decision, enforcement, general measures, individual measures, monetary compensation, treasury, compensation

References:
Kostin A.V. Vzyskanie zadolzhennosti Rossiyskoy Federatsii za schet kazny / Zakonodatel'stvo. ¹3. 2000. S.15-27.
Federal'nyy konstitutsionnyy zakon ot 31 dekabrya 1996 g. N 1-FKZ "O sudebnoy sisteme Rossiyskoy Federatsii / Rossiyskaya gazeta. 1997 g. 6 yanvarya. ¹3. (s posled. izm. i dop.).
Baranov V., Prizhennikova A. Aktual'nye voprosy ispolneniya resheniy sudov ob udovletvorenii iskov k kazne Rossiyskoy Federatsii / Arbitrazhnyy i grazhdanskiy protsess. 2007. ¹4. S.31.
Krokhina Yu.A. Vliyanie stat'i 6 Evropeyskoy konventsii o pravakh cheloveka na formirovanie byudzhetnogo zakonodatel'stva Rossiyskoy Federatsii (v chasti ispolneniya sudebnykh aktov, obrashchennykh k kazne gosudarstva) / Konstitutsionnoe i munitsipal'noe pravo. 2007. ¹4. S.22.
Zaytsev R.V. Priznanie i privedenie v ispolnenie v Rossii inostrannykh sudebnykh aktov./ M. Volters Kluver. 2007. S.138.
Byudzhetnoe poslanie Prezidenta RF Federal'nomu Sobraniyu RF ot 09.03.2007 «O byudzhetnoy politike v 2008-2010 godakh» // Finansovyy vestnik. Finansy, nalogi, strakhovanie, bukh

Abstract: The article contains analysis of legal regulation of the energy sector of the North American states - the USA, Canada and Mexico. The author analyzes the key stages and tendencies of development of the energy sector in these states after signing the Agreement for the formation of the North American Free Trade Area and the North American Agreement on Environmental Cooperation. The author analyzed the input of the Organization of the American States into the development of the North American energy markets. The analysis allowed to draw a number of conclusions.  At the current stage of its development the mutual dependency of the consumer state (the USA) and producing states  (Canada, Mexico) is regulated via regional and sub-regional norms, including NAFTA,  which serves as a basis for the legal guarantees in the relations among these states, and as a prerequisite for the harmonization of national legislations in the sphere of energy. At the current stage of development, one may speak of the existence of international (regional and sub-regional) basess for the North American energy market, uniting hte markets of the USA, Canada and Mexico.

Keywords: energy industry, the North America, NAFTA, free trade zone, integration, legal regulation, liberalization, energy carrier, legislation harmonization, energy market

References:
Barton, Energy security: managing risk in a dynamic legal and regulatory environment, Oxford University Press, 2004.
L. Markell, J. H. Knox, Greening Nafta: The North American Commission for Environmental Cooperation, Stanford University Press, 2003
Romero, Hyperborder: The Contemporary U.S.? Mexico Border and It's Future, Princeton Architectural Press, 2008
Baker, Mexican Energy Sector Reforms Include Foreign Operator’s Participation in E&D, Oil and Gas Journal , February, 2002
Bruce Doern, Canadian Energy Policy and the Struggle for Sustainable Development, University of Toronto Press, 2005
Whitney, C. E. Behrens, Energy: Natural Gas: The Production and Use of Natural Gas, Natural Gas Imports and Exports, EPAct Project, Liquefied Natural Gas (LNG) Import Terminals and Infrastructure Security, The Capitol Net Inc, 2010
G.E. Hale, The Politics of Taxation in Canada, University of Toronto Press, 2002,-403
Gary Clyde Hufbauer, Jeffrey J. Schott, NAFTA: An Assessment (rev. ed.) Peterson Inst

Abstract: The article contains a brief overview of the decisions  of the European Court of Human Rights in cases against the Russian Federation in the period from 1998 to 2008. The author makes a conclusion on the influence of the European precedent law on the Russian legal system and its shortcomings in the sphere of human rights protection. She also describes the causes for refusals to take some cases against Russia, points out political decisions of the ECHR.

Keywords: political science, human rights, the Council of Europe, the European Convention on Human Rights, the European Court of Human Rights, the Russian Federation, political decisions, Chechen cases, Ilascu case, Gusinsky case

References:
Ilashku i drugie protiv Respubliki Moldova i Rossiyskoy Federatsii // http://www1.umn.edu/humanrts/russian/euro/Rilascucase.html
Evropeyskiy sud: rossiyane protiv gosudarstva. Lektsiya Grigoriya Dikova i Ol'gi Chernyshevoy // http://www.polit.ru/lectures/2004/10/12/court.html
Pravosudie dlya Chechni. Evropeyskiy sud po pravam cheloveka ob otvetstvennosti rossiyskogo pravitel'stva. Human Rights Watch. Iyul' 2007 g.
Zakatnova, A. V otnosheniyakh s Evropeyskim sudom my dolzhny imet' ulitsu s dvustoronnim dvizheniem. Beseda s upolnomochennym Rossiyskoy Federatsii pri Evropeyskom sude po pravam cheloveka Pavlom Laptevym // «Rossiyskaya gazeta»-Federal'nyy vypusk ¹3738 ot 6 aprelya 2005 g. // http://www.rg.ru/2005/04/06/laptev.html
Soderzhanie pod strazhey v Rossiyskoy Federatsii: mery, neobkhodimye dlya soblyudeniya resheniy Evropeyskogo Suda po pravam cheloveka. CM/Inf/DH(2007)4 12 fevralya 2007 g. // http://ehracmos.memo.ru/page.php?page=353
Rakevich protiv Rossii (zhaloba ¹ 58973/00) // http://www1.umn.edu/humanrts/russian/euro/Rra

Abstract: The article concerns international legal cooperation in the sphere of the human rights, which is aimed towards  legalizing of the refugee status from the standpoint of the history of the last decade of XX century.  The author shows the perspectives of cooperation among the different states and regions on this sphere. She also studies the development of Russian national law on  refugee status and its  correspondence with the international legal standards. It is stated that the maintenance of migration problems requires cooperation among the Eurasian states.  She studies the legislation of the foreign states and its compliance with the legal norms, as well as the UN documents on refugee status, and on migration on international and regional levels. The author states that migration problems are currently among the key security issues at national, regional and international levels.  Due to this fact, she offers to search for coordinated solutions at national, regional (with the frameworks of the European Union and the Council of Europe) and universal levels.
 
 

Keywords: politics, solidarity, refugee, Russia, citizenship, constitution, law, state, perspective, cooperation

References:
Soglasheniya po remissii, to, chto rekomenduet Rossii Sovet Evropy.
Lukashuk I.I Globalizatsiya, gosudarstvo, pravo, XXI vek. M.,S.4.
Bezopasnost' i migratsiya v Rossii. M., 2000. S.43.
Labour migration /International migration policies /UN. Dep. of econ. and social affairs. Population div. N. Y., 1998. P.170.
Sembekova B.R. Lichnost' poterpevshego v ustanovlenii obstoyatel'stv, podlezhashchikh dokazyvaniyu/Vestnik Karagandinskogo universiteta. 2010. ¹4(60). Seriya Pravo. S.118 – 123.
Vozzhenkov A.V., Glebov I.N., Zolotorev V.A. Osnovnye kontseptual'nye polozheniya natsional'noy bezopasnosti Rossii v XXI veke. M., 2000.S.17.
Vozzhenkov A.V., Glebov I.N., Zolotorev V.A. Osnovnye kontseptual'nye polozheniya natsional'noy bezopasnosti Rossii v XXI veke. M., 2000.S.48.
Samorodov N.M. Sovershenstvovanie pravovoy bazy obespecheniya natsional'noy bezopasnosti v RF/ Konstitutsionnoe i munitsipal'noe pravo. 2011.¹5.
Rossiyskaya gazeta. 12 aprelya 2003 g.
Galenskaya L.N. Vzyskanie alimentov za granitsey (o vozmozhnosti prisoedinen

Abstract: The article includes analysis of the categories of development, right to development and sustainable development within the framework of international relations. The comparison between the said categoreis and international program acts and regulators allows one to state that these phenomena are interconnected.  The article contains references to regulatory support of development, right to development and sustainable development in the international treaties, declarations and program acts of the UN.  It is pointed out that the right to development is an integral part of both human rights and the rights of peoples, and it requires a collective bearer (subject).  It is proven that the nations taking part in international relations (as well as indigenous nations) are bearers of the right to development. It is pointed out that implementation of rights to development and sustainable development requires both the international cooperation and implementation of international program regulators in the national legal systems.  It is recognized that responsibility of states for the implementation of right to development presupposes the need for program regulation of sustainable development in international law and constitutional law, the author also shows the negative features of existing practice.

Keywords: development, sustainable development, rights of peoples, human rights, program regulation, peoples, indigenous peoples, international cooperation, implementation, international programs

References:
Pro utvorennya Nats³onal'no¿ radi ³z stalogo rozvitku Ukra¿ni : postanova Kab³netu M³n³str³v Ukra¿ni v³d 16 veresnya 2009 r. ¹ 997 // Of³ts³yniy v³snik Ukra¿ni. – 2009. – ¹ 73. – St. 2502.
Pro utvorennya Nats³onal'no¿ kom³s³¿ stalogo rozvitku Ukra¿ni pri Kab³net³ M³n³str³v Ukra¿ni : postanova Kab³netu M³n³str³v Ukra¿ni v³d 8 zhovtnya 1997 r. ¹ 1123, URL : http://zakon2.rada.gov.ua/laws/show/1123-97-%D0%BF/print132076329583367
Pro Nats³onal'nu radu z pitan' nauki, ³nnovats³y ta stalogo rozvitku Ukra¿ni : ukaz Prezidenta Ukra¿ni v³d 21 serpnya 2009 r. ¹ 664/2009 // Of³ts³yniy v³snik Ukra¿ni. – 2009. – ¹ 65. – St. 2262.
Pro Nats³onal'nu radu z ³nnovats³ynogo rozvitku Ukra¿ni : ukaz Prezidenta Ukra¿ni v³d 18 serpnya 2006 r. ¹ 691/2006 // Of³ts³yniy v³snik Ukra¿ni. – 2006. – ¹ 34. – St. 2427.
Pro l³kv³dats³yu Nats³onal'no¿ radi z pitan' nauki, ³nnovats³y ta stalogo rozvitku Ukra¿ni ta ¿¿ sekretar³atu : ukaz Prezidenta Ukra¿ni v³d 21 travnya 2010 r. // Of³ts³yniy v³snik Ukra¿ni. – 2010. – ¹ 26. – St. 1022.
Pro l³kv³dats³yu

Abstract: The article provides detailed analysis of the modern theory of tax residence, which is used by the developed tax systems of the foreign states. This concept is absent in the Russian tax legislation, which is a significant gap in the tax regulation of economic activity and it gives way for tax evasion. The Ministry of Finances of the Russian Federation announced the need to introduce this concept into the Tax Code of the Russian Federation in accordance with its "Key Directions for the Tax Policy in the period from 2013 to 2015". Due to this fact this article is quite topical within the framework of upcoming legislative changes. The article includes not only theoretical bases for the tax residency concept for legal entities, but also analysis of judicial practices of various states, which use it, as well as some critical comments in part of adequacy of its application in the modern high technology international economy at the age of electronic commerce.  The article may be of interest to all those interested in the problems of modern tax policy.

Keywords: efficient management, residency, control, Organization for Economic Cooperation and Developm, Model Convention

References:
Kohl, Uta “The Horror-Scope for the Taxation Office: The Internet and its Impact on 'Residence” [1998] (1998) 21(2) University of New South Wales Law Journal 436. Dokument dostupen po adresu v seti internet: [http://www.austlii.edu.au/au/journals/UNSWLJ/1998/53.html]
“Zur Frage der Steuerpflicht”. Georg von Schanz. Finanzarchiv, 9. Jahrg., H. 2, Mohr Siebeck GmbH & Co. KG 1892. Dokument dostupen po adresu v seti internet: [http://www.jstor.org/pss/40904760].
Rutsel Silvestre J. Martha “The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction”. Deventer-Boston, 1989, para. 141-4.
Model Tax Convention on Income and Capital. Condensed version. July 2010. Commentary on Art. 4, para. 24. p. 88. Dokument dostupen po adresu v seti internet: [http://www.oecd.org/tax/taxtreaties/modeltaxconventiononincomeandoncapital-condensedversionjuly2010.htm].
Laerstate BV v. Revenue and Customs Commissioners and other appeals [2009] UKFTT 209 TC
Collett, Matthew “Develop

Abstract: Evaluation of the issues regarding interaction between international and nationallaw in the military sphere is helpful for theoretical understanding of the issues of state security guarantees from internal and external threats, national security, preservation of state sovereignty and territorial integrity of the Russian Federation in the legal field.  An especially topical aspect concerns implementation of norms of international law in the foreign states. The scientific novelty of the article is due to distinguishing constitutional norms of foreign states in the military sphere.  Evaluation of the foreign experience in the sphere of constitutional law regulation of interaction between international and national law in the military sphere may be of assistance for the understanding of the primary causes of certain events during interactions or tensions among the states.  It seems especially important when concluding international treaties, since it allows for correct accentuation of the issues regarding implementation of treaty provisions.  In the modern world much attention is paid to the national legal implementation, since it serves as a guarantee of performance of international law obligations by the states, in spite of political character of many decisions regarding internal and foreign policies of states.

Keywords: law, constitution, implementation, Finland, Japan, China, the USA, the Great Britain, the French Republic, the Federal Republic of Germany

References:
Sbornik konstitutsiy zarubezhnykh stran: khrestomatiya / Pod obshch.red. A.P. Tereshina – M.: MPI FSB Rossii, 2011
Romashkin P.S. Prestupleniya protiv mira i chelovechestva. M., 1967.
Kotlyarov I.I. Mezhdunarodnoe gumanitarnoe pravo – M.: Yurlitinform, 2003.
Satou E. Rukovodstvo po diplomaticheskoy praktike. M., 1947
Tokvil' A. Demokratiya v Amerike. M., 1992
Poltorakov A.Yu. Sovremennye konteksty voenno-grazhdanskikh otnosheniy (kontseptsiya S. Khantingtona primenitel'no k realiyam KhKhI stoletiya)//Natsional'naya bezopasnost' / nota bene, ¹1-2010
Chinyakov M. K. Rossiya (SSSR) v «koalitsionnykh voynakh» ot Tridtsatiletney voyny do Vtoroy mirovoy: k postanovke problemy//Natsional'naya bezopasnost' / nota bene, ¹11-2010
Aleshin V. V. Metodologicheskie i pravovye voprosy mezhdunarodnogo prava vooruzhennykh konfliktov//Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations, ¹3-2010
Piskunov A.A. Ekonomicheskiy potentsial voennoy doktriny//Natsional'naya bezopasnost' / nota bene, ¹1-2010

Abstract: Cross-border cooperation is a new trend in development of trade and economic relations of Russia. The author of the article underlines the special role of the Russian Federation constituents in cross-border cooperation with the European Union member states. Based on the author, such cooperation can be even called the 'trans regional' cooperation. However, no matter how important this cooperation is, it is still not legally fixed. Based on the Cross-Border Cooperation Conception, the author shows which definition of cross-border cooperation can be used by law makers. 

Keywords: cross-border cooperation, Russian Federation constituents, Russian legislation, European Union, euro region

References:
Surkov D. L. Prigranichnoe sotrudnichestvo: vzaimodeystvie sub'ektov Rossiyskoy Federatsii i munitsipal'nykh obrazovaniy // Vestnik Omskogo universiteta. Seriya «Pravo».-2012.-¹ 2 (31).
Ob obshchikh printsipakh organizatsii mestnogo samoupravleniya v Rossiyskoy Federatsii : feder. zakon ot 6 oktyabrya 2003 g. ¹ 131-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2003.-¹ 40.-St. 3822.
Mukhametshin F.Kh. Federalizm-global'nye rossiyskie izmereniya.-Kazan', 1993.
Pustogarov V.V. Svoeobrazie rossiyskogo federalizma.// Mezhdunarodnaya zhizn'.-1995.-¹ 1.
O mezhdunarodnykh dogovorakh Rossiyskoy Federatsii : feder. zakon ot 15 iyulya 1995 g. ¹ 101-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 1995.-¹ 29.-St. 2757.
Fardeeva I.N. Prigranichnoe sotrudnichestvo kak perspektivnaya oblast' razvitiya mezhdunarodnykh i vneshneekonomicheskikh svyazey sub'ektov Rossiyskoy Federatsii i Evropeyskogo Soyuza // «Chernye dyry» v Rossiyskom zakonodatel'stve.-2009.-¹ 6.
O koordinatsii mezhdunarodnykh i vneshneekonomicheskikh svyazey sub'ektov Ros