Ivolzhatova, A.V. The grounds for recognizing legal entities as mutually dependent within the context of comparative inter-disciplinary studies

Abstract: The object of the study concerns limitations, within which a person (entity) being a participant of civil law relations has an opportunity (legitimate and (or) factual) to influence the process of forming of will of another person, who is also being a party to civil relations. The author pays attention to terminological dissonance between the doctrine and the legislation describing such relations that is why he offers to use the term "enmeshment". The "enmeshment" relations are studied by the author within the framework of tax law with the use of comparative scientific cognition. It is noted that the Tax Code of the Russian Federation does not limit itself to the institution of interdependent persons, when dealing with various aspects of taxation, which require the "enmeshment" relations to be taken into account. The author singles out three approaches to the regulation of "enmeshment" relations among the legal entities, and he offers a classification of the bases for "enmeshment" (providing for five such bases), as well as his own model of establishing the presence of "enmeshment" relations between entities, and makes propositions for the legislative improvement.

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