Historical Comparison of Sovereignty in International Law

The current article aims to study on the concept of sovereignty in international law. To this end, sovereignty is historically examined and compared in different legal doctrines. In fact, there is a verity of legal theories on the formulation and conceptualization of sovereignty. The dominant perspective of the contemporary legal doctrines sees sovereignty as wornout and outdated concept which belongs to classical legal doctrines. This article argues such accounts and shows how the concept of sovereignty survived through historically legal developments and has still been influential in the sphere of international law. Although the main legal events comprising Westphalian truce, world wars, the foundation of United Nation organization and so on have changed the nature and content of sovereignty in the history of international law, it has remained as a fundamental principle of international law. The lack of correct understanding of this concept can reinforce the obstacles for legal modeling and doctrines. So, through such a historical comparison, the research elaborates the reconceptualization process in the concept of sovereignty and elucidates how sovereignty means in the contemporary international law and how this concept defined by the modern legal doctrine influences international law and globally affects the legal order among states. Discussing the different legal doctrines on the concept of sovereignty in different historical periods, the article reveals the present considerations on sovereignty in contemporary international law.

The Roots of Legal Problems Arising in the Course of Automatic Exchange of Information in Tax Matters Between the EU and Russia

This article is devoted to the roots of material and procedural legal problems arising in the course of the automatic exchange of information between the European Union (EU) and Russia. This matter is topical since automatic exchange of information is a method of cooperation between tax authorities from different countries that is new and rapidly developing. From our point of view, it is high time to discuss some of the legal problems that are inherent in automatic exchange of information. As far as we can see, the fundamental problems are: (1) th problem of choosing an appropriate legal basis for automatic exchange of information and (2) the problem of the international standards for automatic exchange of information developed by the Organisation for Economic Co-operation and Development (OECD) being implemented to differing extents in the national legislation of different countries. In this article we suggest ways of solving the aforementioned problems in order to make automatic exchange of information between the EU and Russia more comfortable at the intergovernmental level. The solution of these problems will help to concentrate on another issue – the problem of protecting taxpayers’ rights, primarily the right to confidentiality, which is beyond the scope of this article but still very important in the light of the enhancement of global tax transparency.

Mandatory Corporate Human Rights Due Diligence Models: Shooting Blanks?

The major stakeholders, including states (at least, in the global North) and transnational corporations (TNCs), have radically changed their attitude to the idea of mandatory human rights due diligence in the last decade. By asking what is behind these good intentions, and whether the mandatory corporate human rights due diligence models enforced so far are effective or represent an exercise in shooting blanks, and by combining a legal positivistic perspective with studies on governance and the production of knowledge, this article contributes to the legal and socio-legal assessment of these changes Assessing the effectiveness of mandatory corporate human rights due diligence, this article discusses the inherent or implied features of this regulatory tool which restrict its ability to serve as an instrument to protect human rights. A special focus is made on two main restrictions that are specific for human rights due diligence: the regulatory boundary revealed in the auxiliary character of due diligence and its limed ability to serve as a standard of conduct, and the epistemic boundary, deriving from the conflicting role of companies as the architects and executives of knowledge production. To a certain extent, the legislative process can counterbalance some of these restrictions by setting up the substantive, precise obligations of companies, and by creating mechanisms of control and remediation. However, the analysis of nine different instruments reveals that neither states, nor the EU have used the potential of the regulatory force.

Foundations of Ecocentric Law

This scientific article discusses the reaosns for inefficiency (“impotence”) of modern environmental law as a normative reaction to the “destruction of Nature.” The scope of the destruction of Nature has been broadening. The environmental protection law has thus not influenced the resurrection of “destroyed Nature.” The essential reasons for the current excessiveness (intemperance) of man’s interaction with Nature (the reasons for the “destruction of Nature”) and/or reasons for the inefficiency of the modern environmental law should be sought for in the dominant anthropocentric cultural paradigm of the western cultures oriented towards an un-limited material progress. If anthropocentrism (exploitativeness) as the basis of human utilitarian interaction with nature has led to the “destruction of nature,” there is no doubt that the ecological reason remaining within the anthropocentric construction of Nature can not lead to its “resurrection.” Only the setting-up of the ecocentric construction of Nature may lead to the “resurrection” of Nature. This orientation must be followed by the nomos of the western cultures. A new law of nature on the basis of the new, ecocentric ontology and ethics is therefore necessary. This article thus alalyzes the foundations of new ecocentric legal philospohy. This approach is original at the global level and is important at both the theoretical and applied levels. The new ecocentric legal philosophy should become the foundation of modern environmental law. Keywords: inefficiency of modern environmental law.

Russia and International Law in 2000–2020: 100 Theses About Facts and Trends

The paper is an overview of the international legal stances of Russia, which were formed in the period from 2000 to 2020. The application of international law within the legal order of Russia is complicated by inconsistency of the Russian monistic concept, unclear status of customary law and general principles of law; lack of a developed judicial tradition. The Russia’s treaty policy comprises wide participation in general U.N. treaties, as well as bilateral treaties in the field of economic cooperation and legal assistance; unwillingness to participate in treaties, if this may entail negative political consequences. Russia backs down from some minor territorial claims in order to ensure stability; in some cases, she does not formulate a clear legal stance, limiting herself to political statements; she refuses to use judicial mechanisms, preferring bilateral negotiations and/or maintaining the status quo, and does not make efforts to create coalitions that support its claims. Russia uses international organizations rather as political fora, and not as a mechanism to create new legal order; she often takes a passive position when considering issues that do not affect its interests; she makes efforts to use the U.N. mechanisms, but sometimes lacks allies and trust from other members of international community. Russia recognizes the jurisdiction of international courts, but takes a passive position by rarely filing suits, objecting to jurisdiction and refusing to participate in the proceedings. The postSoviet international courts are politicized and do not make a serious contribution to the development of integration law. Russian doctrine is experiencing a serious crisis, which is caused by various reasons and can hardly be overcome by the efforts of the corporation itself

Digitization of Civil Legal Proceedings in the Russian Federation

This work is an analysis of legal trends in the administration of justice and the judicial system of the Russian Federation. Among the main trends, the authors observe an increase in the number of civil cases considered on the merits by both commercial courts and general jurisdiction courts. The authors also analyze some opportunities for increasing the level of integration of digital technologies in the legal environment of the Russian Federation. One of the triggers capable of catalyzing this process is the COVID-19 pandemic. Moreover, the transformations in the administration of justice that require online court trials using the Internet are analyzed, and some foreign experience in implementing such a format of court trials is considered. The authors also assess in this article the impact of judicial reforms in 2019 on the dynamics of the administration of justice.

Legal Mechanisms to Regulate Civil Liability for Actions of Artificial Intelligence in the Russian Federation and European Union Law

In this article authors discuss existing ideas about liability of artificial intelligence based on guilty and strict approaches to defining the elements of civil liability in the Russian Federation and European Union. These approaches have drawbacks, which are, first of all, in the excessive limitation of the development of innovations, and with low efficiency in achieving the goals of civil legal responsibility and the implementation of its functions. The risk-based approach proposed by the author to the determination of the elements of civil liability for the actions of artificial intelligence is intended to neutralize the named drawbacks. Based on the analysis of the spheres of application and artificial intelligence technology, the risk-based approach allows a more efficient and flexible approach to the definition of the subject of responsibility, its types and limits, ensuring a balance between the development of innovation and the goals of civil liability. As a result of the study, the author’s definition of a risk-based approach to civil liability for the actions of artificial intelligence has been given, its features, elements have been disclosed, and its advantages over existing approaches to civil liability have been demonstrated.

Russian Compulsory Financial Ombudsman and Civil Procedure

In international law, there is no directly prescribed duty of states to create the institution of financial ombudsman. However, in practice this institution is in real terms very popular for effectiveness in various forms. This paper analyzes the models of financial ombudsman in some of the leading European jurisdictions as well as the Russian model and its distinction from all these models. The successful introduction of compulsory financial ombudsmen according to a new Russian law is impossible without deep integration of this institution with the general civil procedure legislation. The Russian financial ombudsman is authorized by law to partially create for himself the rules for resolving disputes, which in essence gives him the right to create rules of civil procedural law. Since pre-trial settlement of certain categories of civil disputes in the financial markets through the financial ombudsman system is mandatory, providing him with unlimited discretion to determine the amount of the fee for considering a case, this can create a conflict of interest in his or her activities. The new Russian law is criticized for numerous inconsistencies with civil procedure legislation, without the elimination of which the practical work of the financial ombudsmen will be ineffective. I offer some legal approaches for the development of this institution. The competence of the further alternative dispute resolution (ADR) Russian institutions depends on the success or failure of the financial ombudsman.

Local Legislative Process in Russia: Perspectives and Barriers

The legislative process is an important tool of direct democracy for creating checks and balances on public authority. Making local laws is an essential function of the local government that is linked to direct communication between public officials and citizens. This paper sets out to evaluate the opportunities, constraints and challenges in the practices of local direct democracy in Russian municipalities, and to describe the frameworks and capacities that municipal authorities provide for citizens. The paper analyzes the political and legal circumstances for law-making initiatives at the local level and examines citizens’ activities in the local legislative process. The research question is whether citizens have the capacity and opportunity to participate in the local legislative process and to what extent barriers and challenges prevent them from doing so. To answer the research question the authors use methods of context analysis to study Russian legislation and municipal legal documents, a case study of several Russian municipalities and a survey with representatives of local communities in Tyumen, a Russian mid-sized city located in Western Siberia. The results of the study show a reluctance on the part of local residents to engage in the various aspects of direct democracy and a lack of the necessary skills, knowledge and willingness to participate in the initiative process. The results further show that the initiative process is frequently not well planned and lacks clear objectives, requirements and guidelines. The study concludes that seminars and professional training as well as roundtable workshops are effective ways to support local law-making initiatives. One promising step towards modernizing initiatives would be to organize them in e-forms. Many citizens demonstrate their ability to use electronic options that can expand the possibilities for their participation in the local legislative process.

Low-Tax Jurisdictions in International Tax Planning

Until recently low-tax jurisdictions have played an important role in the formulation of tax planning schemes by multinational enterprises. However with the onset of global trends towards deoffshorization, existing methods of tax optimization have seen significant changes. As there is currently no one single approach when creating the definition of, or defining a “low-tax jurisdiction”, in this article the definition and the main features of lowtax jurisdictions are proposed and the main stages in the formation and development of low-tax jurisdictions are detailed. On the basis of research carried out on the national legislation of low-tax jurisdictions, the main company types which meet the special legal formulae that can be incorporated into low-tax jurisdictions have been analyzed. In order to highlight similar characteristics and to simplify the analysis of the national legislation of low-tax jurisdictions so that general recommendations covering the nature of measures which can be used to counter illegal tax avoidance, tax evasion, money laundering and other illegal financial machinations, different classifications of low-tax jurisdictions have been analyzed. The unfair and perhaps even illegal use of low-tax jurisdictions often leads to violations of core tax principles which may have an impact on the overall size of budget revenues available to high-tax countries. Therefore, deoffshorization measures are being proposed at the international level. Currently the main global trend has been to increase the transparency of tax information and of financial transactions which are carried out by international exchanges. This is supported by the strengthening and expansion of cooperation between tax authorities which serves to counter the abuse of provisions in international tax treaties on the avoidance of double taxation.