Abstract: The subject of the research is conflicts-of-law rules for determining the tax residence of companies. The object of the research are the criteria for determining tax residence of companies. The article also focuses on the fact that tax residence of legal entities is determined independently by each state on the basis of one or more criteria. The author describes three groups of connecting factors for the determination of tax residence: 1) connecting factors caused by the creation of a legal entity; 2) connecting factors due to the internal structure of the company's management and decision-making; 3) The connecting factors caused by the activities of a legal entity. Variability of the first group is associated with the state registration of the legal entity. The second group of connecting factors is related to the structure of the internal management and decision-making of the legal entity. The third criterion is preferred according to the OECD Convention for determining tax residence in the event of a dispute between several states regarding a particular legal entity. In this paper, using econometric and statistical methods the author has studied theoretical and practical development of the current legislation issued by tax administrations of other countries, particularly the establishment of the basic principles for determining the residence of companies, criteria for determining residence depending on groups of connecting factors. The author analyzes the characteristics of criterion evaluations to determine tax residence, namely, place of management, place of central management and control, location of the head office, place of actual decision-making. Regardless of which type of management activity is recognized legally relevant by the state, law enforcers have to deal with three aspects: (1) identification of the meaning of management actions; (2) geographic location of activities; (3) determination of a number of persons engaged in this activity. Also, "control" and "influence" should be defined as two different concepts. 

Keywords: residence criteria, place of management, location of the legal address, place of incorporation, place of registration, connecting factors, Model Tax Convention, international taxation, place of central management, tax residence

References:
Collett M. Developing a new test of fiscal residence for companies. http://www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7
Laerstate BV v. Revenue and Customs Commissioners and other appeals [2009] UKFTT 209 TC http://www.financeandtaxtribunals.gov.uk/Aspx/view.aspx?id=4518
Gidirim V.A. Printsip rezidentstva korporatsiy v mezhdunarodnom nalogovom prave // NB: Mezhdunarodnoe pravo. 2013. № 1. S. 56. http://e-notabene.ru/wl/article_427.html
Commentaries on the Articles of the Model Tax Convention http://www.oecd.org/berlin/publikationen/43324465.pdf
Wood v Holden [2006] EWCA Civ 26. http://www.bailii.org/ew/cases/EWCA/Civ/2006/26.html
Esquire Nominees Ltd v FC of T [1973] 129 CLR 177 https://jade.barnet.com.au/Jade.html#!article=188339
De Beers Consolidated Mines Ltd. v. Howe [1906] AC 455. http://www.uniset.ca/other/cs5/19052KB612.html
Bullock v. Unit Construction Co Ltd. [1959] 38 TC 712 http://swarb.co.uk/unit-construction-co-ltd-v-bullock-hl-1960/
Vogel / Lehner. Doppelbesteuerungsabkommen: DBA. Muenchen: Verlag C.H.Beck, 2008. 2103 p.
Decreto del Presidente della Republica 22 dicembre 1986, n. 917 http://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917!vig=
NÖ Abgabenordnung 1977 (NÖ AO 1977) https://www.ris.bka.gv.at/Dokumente/LgblNO/LRNI_2004014/LRNI_2004014.pdf
Bruk B.Ya. Nalogovoe rezidentstvo inostrannykh organizatsiy v Rossii: kriticheskiy analiz novell rossiyskogo zakonodatel'stva // Zakon. 2015. № 2. S. 23. http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=CJI;n=87506
Couzin R. Corporate Residence and International Taxation. IBFD, 2002. 270 p.
http://comparativetaxation.treasury.gov.au
Maisto G. Residence of Companies under Tax treaties and EC Law. IBFD, 2009. 938 p.

References (transliteration):
Collett M. Developing a new test of fiscal residence for companies. http://www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7
Laerstate BV v. Revenue and Customs Commissioners and other appeals [2009] UKFTT 209 TC http://www.financeandtaxtribunals.gov.uk/Aspx/view.aspx?id=4518
Gidirim V.A. Printsip rezidentstva korporatsiy v mezhdunarodnom nalogovom prave // NB: Mezhdunarodnoe pravo. 2013. № 1. S. 56. http://e-notabene.ru/wl/article_427.html
Commentaries on the Articles of the Model Tax Convention http://www.oecd.org/berlin/publikationen/43324465.pdf
Wood v Holden [2006] EWCA Civ 26. http://www.bailii.org/ew/cases/EWCA/Civ/2006/26.html
Esquire Nominees Ltd v FC of T [1973] 129 CLR 177 https://jade.barnet.com.au/Jade.html#!article=188339
De Beers Consolidated Mines Ltd. v. Howe [1906] AC 455. http://www.uniset.ca/other/cs5/19052KB612.html
Bullock v. Unit Construction Co Ltd. [1959] 38 TC 712 http://swarb.co.uk/unit-construction-co-ltd-v-bullock-hl-1960/
Vogel / Lehner. Doppelbesteuerungsabkommen: DBA. Muenchen: Verlag C.H.Beck, 2008. 2103 p.
Decreto del Presidente della Republica 22 dicembre 1986, n. 917 http://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917!vig=
NÖ Abgabenordnung 1977 (NÖ AO 1977) https://www.ris.bka.gv.at/Dokumente/LgblNO/LRNI_2004014/LRNI_2004014.pdf
Bruk B.Ya. Nalogovoe rezidentstvo inostrannykh organizatsiy v Rossii: kriticheskiy analiz novell rossiyskogo zakonodatel'stva // Zakon. 2015. № 2. S. 23. http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=CJI;n=87506
Couzin R. Corporate Residence and International Taxation. IBFD, 2002. 270 p.
http://comparativetaxation.treasury.gov.au
Maisto G. Residence of Companies under Tax treaties and EC Law. IBFD, 2009. 938 p.

Abstract: The paper offers a grounded judgment about the use of term "system of customs payments" in the narrow sense of the word. The study investigates regularities relating to customs payments. It notes that the customs payments represent a set of customs duties and customs fees, i.e. the system of customs payments must be seen in the narrow sense of the word. The list of customs payments is included in the Customs Code of the Customs Union and the Federal Law of 19 November 2010 "On Customs Regulation in the Russian Federation." The study applies a comparative legal method of investigation as well as analysis and synthesis. The author conclusions are as follows: customs payments represent a system including custom duties and customs fees; the customs payments classification is admissible. The novelty of the study resides in the use of systematic approach to the definition of "the system of customs payments". The author emphasizes that solely the customs legislation is the legal basis for the system of customs payments.

Keywords: import customs duties, customs payments, Customs Union, the Republic Kazakhstan, Republic of Belarus, Russian Federation, export customs duties, Customs Code, customs fees, customs law

References:
Eriashvili N.D. Finansovoe pravo: Uchebnik dlya vuzov. 2-e izd., pererab. i dop. M.: YuNITI-DANA, Zakon i pravo, 2002. S. 239.
Eriashvili N.D. Finansovoe pravo: Uchebnik dlya vuzov. 2-e izd., pererab. i dop. M.: YuNITI-DANA, Zakon i pravo, 2002. S. 268.
Galuzo V.N. O roli normativnogo pravovogo akta v sisteme prava Rossiyskoy Federatsii // Obrazovanie. Nauka. Nauchnye kadry. 2009. № 4. S. 27-30.
Lebedev V.A. Finansovoe pravo: Uchebnik. M.: Statut, 2003. T. 2. S. 269—270.
Milyakov N.V. Tamozhennaya poshlina. M.: Finansy i statistika, 2004. S. 5—9.
Byudzhetnaya sistema Rossiyskoy Federatsii: Uchebnik. 3-e izd., ispr. i pererab. / Pod red. O.V. Vrublevskoy, M.V. Romanovskogo. S. 183—185.
Svinukhov V.G. Tamozhenno-tarifnoe regulirovanie vneshneekonomicheskoy deyatel'-nosti: Uchebnoe posobie. M.: Ekonomist', 2004. S. 35-40.
Svinukhov V.G. Tamozhenno-tarifnoe regulirovanie vneshneekonomicheskoy deyatel'-nosti: Uchebnoe posobie. M.: Ekonomist', 2004. S. 35.
Kommentariy k Tamozhennomu kodeksu Rossiyskoy Federatsii. 2-e izd., pererab. i dop. / Pod red. A.N. Kozyrina. S. 718.
Soklakov A.A. Tamozhennye platezhi i tamozhennaya stoimost' v razlichnykh tamo-zhennykh protsedurakh: Uchebnoe posobie. S.-Pb.: Troitskiy most, 2015. S. 25.
Milyakov N.V. Tamozhennaya poshlina. M.: Finansy i statistika, 2004. S. 5—9.
Galuzo V.N. Konstitutsionno-pravovoy status Rossii: problema imenovaniya gosu-darstva // Vestnik Moskovskogo universiteta MVD Rossii. 2010. № 5. S. 119-123.
Arutyunyan G.V. Pravovoe regulirovanie tamozhennykh platezhey: Uchebnoe posobie. M.: Yurisprudentsiya, 2000. S. 32—35, 95—100.
Tsokova V.A., Khalin A.A. Tamozhennye platezhi v nalogovoy sisteme Rossii: Mono-grafiya. Vladikavkaz: Severo-Kavkazskiy gorno-metallurgicheskiy institut (gosudarstvennyy tekhnologicheskiy universitet); Terek, 2013. S. 14, 15.
Galuzo V.N. Vozmozhno li obespechenie edinoobraznogo ispolneniya zakonoda-tel'stva pri otsutstvii ego sistematizatsii? // Gosudarstvo i pravo. 2014. № 11. S. 98-102.

References (transliteration):
Eriashvili N.D. Finansovoe pravo: Uchebnik dlya vuzov. 2-e izd., pererab. i dop. M.: YuNITI-DANA, Zakon i pravo, 2002. S. 239.
Eriashvili N.D. Finansovoe pravo: Uchebnik dlya vuzov. 2-e izd., pererab. i dop. M.: YuNITI-DANA, Zakon i pravo, 2002. S. 268.
Galuzo V.N. O roli normativnogo pravovogo akta v sisteme prava Rossiyskoy Federatsii // Obrazovanie. Nauka. Nauchnye kadry. 2009. № 4. S. 27-30.
Lebedev V.A. Finansovoe pravo: Uchebnik. M.: Statut, 2003. T. 2. S. 269—270.
Milyakov N.V. Tamozhennaya poshlina. M.: Finansy i statistika, 2004. S. 5—9.
Byudzhetnaya sistema Rossiyskoy Federatsii: Uchebnik. 3-e izd., ispr. i pererab. / Pod red. O.V. Vrublevskoy, M.V. Romanovskogo. S. 183—185.
Svinukhov V.G. Tamozhenno-tarifnoe regulirovanie vneshneekonomicheskoy deyatel'-nosti: Uchebnoe posobie. M.: Ekonomist', 2004. S. 35-40.
Svinukhov V.G. Tamozhenno-tarifnoe regulirovanie vneshneekonomicheskoy deyatel'-nosti: Uchebnoe posobie. M.: Ekonomist', 2004. S. 35.
Kommentariy k Tamozhennomu kodeksu Rossiyskoy Federatsii. 2-e izd., pererab. i dop. / Pod red. A.N. Kozyrina. S. 718.
Soklakov A.A. Tamozhennye platezhi i tamozhennaya stoimost' v razlichnykh tamo-zhennykh protsedurakh: Uchebnoe posobie. S.-Pb.: Troitskiy most, 2015. S. 25.
Milyakov N.V. Tamozhennaya poshlina. M.: Finansy i statistika, 2004. S. 5—9.
Galuzo V.N. Konstitutsionno-pravovoy status Rossii: problema imenovaniya gosu-darstva // Vestnik Moskovskogo universiteta MVD Rossii. 2010. № 5. S. 119-123.
Arutyunyan G.V. Pravovoe regulirovanie tamozhennykh platezhey: Uchebnoe posobie. M.: Yurisprudentsiya, 2000. S. 32—35, 95—100.
Tsokova V.A., Khalin A.A. Tamozhennye platezhi v nalogovoy sisteme Rossii: Mono-grafiya. Vladikavkaz: Severo-Kavkazskiy gorno-metallurgicheskiy institut (gosudarstvennyy tekhnologicheskiy universitet); Terek, 2013. S. 14, 15.
Galuzo V.N. Vozmozhno li obespechenie edinoobraznogo ispolneniya zakonoda-tel'stva pri otsutstvii ego sistematizatsii? // Gosudarstvo i pravo. 2014. № 11. S. 98-102.

Abstract: The subject of the study is the analysis of legal facts in the tax law entailing the occurrence of tax liability. The study notes that objects of taxation play a significant role in the taxation event. The author identifies and investigates the typical structure of investitive facts. The study examines the peculiarities of the occurrence of tax liability as well as the causes of the differences with respect to different types of taxes. The author singles out auxiliary-organizational tax liability which is designed to obtain reliable information about the objects of taxation to levy certain taxes. The applied methods include general methods (formal-logical and systematic methods, description, observation, comparison, analysis, synthesis, generalization, matching) as well as special legal methods: legal modeling and comparative law. The author concludes that tax liability always arises on the basis of investive facts consisting of the following elements: taxpayer registration; choice of tax regime (optional item); object of taxation. According to the range of potential taxpayers all taxes are divided into two categories: universal and special taxes.
 

Keywords: taxation regime, tax accounting, object of taxation, tax liability, tax legal relations, tax, facts structure, investive fact, tax liability, deemed tax liability

References:
Kucherov I.I. Teoriya nalogov i sborov. M., 2009. S. 301.
Kucherov I.I. Ob'ekt naloga kak pravovoe osnovanie nalogooblozheniya // Finansovoe pra-vo. 2009. N 1. S. 8 – 12.; Pavlenko S.P. Nekotorye problemy opredeleniya ob'ekta nalogoob-lozheniya po nalogu na dokhody fizicheskikh lits v Rossii i za rubezhom // Finansovoe pravo. 2010. № 5.
Ivanova V.N. Yuridicheskaya konstruktsiya naloga kak faktor sovershenstvovaniya nalogovo-go zakonodatel'stva. Ul'yanovsk, 2009. S. 213.
Alekseev S.S. Problemy teorii prava: kurs lektsiy. V 2 t. T. 1. Osnovyne voprosy obshchey teorii sotsialisticheskogo prava. Sverdlovsk, 1972. S. 343.
Demin A.V. Normy nalogovogo prava. Krasnoyarsk, 2010. S. 68.
Sattarova N.A., Babanova Yu.V. Yuridicheskie fakty v nalogovom prave (voprosy teorii i praktiki): monografiya. M.: Yurlitinform, 2012. – S. 43, 80-81.
Krasavchikov O.A. Yuridicheskie fakty v sovetskom grazhdanskom prave. M., 1958. S. 40.
Sattarova N.A., Babanova Yu.V. Yuridicheskie fakty v nalogovom prave (voprosy teorii i praktiki): monografiya. M.: Yurlitinform, 2012. – S. 88.
Novitskiy I.B. Sdelka, iskovaya davnost', tom kursa sovetskogo grazhdanskogo prava. M., 1954. S. 49.
Krasavchikov O.A. Yuridicheskie fakty v sovetskom grazhdanskom prave. M., 1958. S. 59.

References (transliteration):
Kucherov I.I. Teoriya nalogov i sborov. M., 2009. S. 301.
Kucherov I.I. Ob'ekt naloga kak pravovoe osnovanie nalogooblozheniya // Finansovoe pra-vo. 2009. N 1. S. 8 – 12.; Pavlenko S.P. Nekotorye problemy opredeleniya ob'ekta nalogoob-lozheniya po nalogu na dokhody fizicheskikh lits v Rossii i za rubezhom // Finansovoe pravo. 2010. № 5.
Ivanova V.N. Yuridicheskaya konstruktsiya naloga kak faktor sovershenstvovaniya nalogovo-go zakonodatel'stva. Ul'yanovsk, 2009. S. 213.
Alekseev S.S. Problemy teorii prava: kurs lektsiy. V 2 t. T. 1. Osnovyne voprosy obshchey teorii sotsialisticheskogo prava. Sverdlovsk, 1972. S. 343.
Demin A.V. Normy nalogovogo prava. Krasnoyarsk, 2010. S. 68.
Sattarova N.A., Babanova Yu.V. Yuridicheskie fakty v nalogovom prave (voprosy teorii i praktiki): monografiya. M.: Yurlitinform, 2012. – S. 43, 80-81.
Krasavchikov O.A. Yuridicheskie fakty v sovetskom grazhdanskom prave. M., 1958. S. 40.
Sattarova N.A., Babanova Yu.V. Yuridicheskie fakty v nalogovom prave (voprosy teorii i praktiki): monografiya. M.: Yurlitinform, 2012. – S. 88.
Novitskiy I.B. Sdelka, iskovaya davnost', tom kursa sovetskogo grazhdanskogo prava. M., 1954. S. 49.
Krasavchikov O.A. Yuridicheskie fakty v sovetskom grazhdanskom prave. M., 1958. S. 59.