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Kukushkin V.M. US law "Foreign Account Tax Compliance Act" and its Impact on the Legal System of Russia

Published in journal "Journal of Foreign Legislation and Comparative Law", 2014-4 in rubric "CONSTITUTIONAL ECONOMICS", pages 692-698.

Resume: The author considers the act of the U.S. "Foreign Account Tax Compliance Act" (FATCA) and its extraterritorial effect on the example of Russia. The main research aspects are the provisions of U.S. law, which establish requirements for foreign financial institutions. The analysis of this law from the standpoint of the rules of national law and international law is made. As the result of the legal analysis the conclusion that FATCA can be considered as a law that does not match the norms of international law is made. It is noted that currently the problem of FATCA should be examined from the political, economic and legal positions. The problem of FATCA in Russia must be resolved through the signing of international agreement, but not by adjusting the national legislation to enable it to fulfill the American law on the territory of Russia.

Keywords: law of the United States, Russian legislation, international law, financial institutions, tax relations, sovereignty, international Treaty.

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