Titorenko S.K. —
Legal regulation of the trade secret regime in corporate conflicts
// Legal Studies. – 2024. – ¹ 6.
– P. 30 - 43.
DOI: 10.25136/2409-7136.2024.6.70723
URL: https://en.e-notabene.ru/lr/article_70723.html
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Abstract: The author examines the features of the legal regulation of the trade secret regime in corporate conflicts between participants of business entities (limited liability companies, joint-stock companies). A study of the legal regulation of the Russian Federation, in terms of the legal regulation of the trade secret regime, has been conducted, and the judicial practice of applying the trade secret regime has been analyzed. Scientific works in the field of legal regulation of the trade secret regime in the Russian Federation, the countries of the Commonwealth of Independent States and the United States of America are also analyzed.
As a result of the research, the author highlights a gap in the legal regulation of the trade secret regime in corporate conflicts. The problem is that despite the existence of a system of legal regulation of the trade secret regime, the share of trade secret leaks continues to grow. Previously, no research has been conducted in the field of legal regulation of the trade secret regime in the presence of corporate conflicts. Public relations arising in connection with the application of the commercial secret regime are regulated by the Law on Commercial Secrets, certain issues are explained in the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01/18/2011 No. 144 "On some issues of the practice of arbitration courts considering disputes on the provision of information to participants in business companies", while the share of leaks of commercial secrets is constantly growing. In this regard, it is necessary to identify ways to improve legal regulation in the field of legal regulation of the trade secret regime in corporate conflicts. To investigate the legal regulation of the Russian Federation, judicial practice, scientific work and identify problems of legal regulation of the trade secret regime in corporate conflicts between participants of business entities (limited liability companies, joint-stock companies).
Titorenko S.K. —
Legal Regulation of Taxation of Cryptocurrency Turnover: A Comparative Legal Study of the Tax and Legal Regulation of the Republic of Malta and the Russian Federation
// Legal Studies. – 2023. – ¹ 2.
– P. 36 - 43.
DOI: 10.25136/2409-7136.2023.2.39785
URL: https://en.e-notabene.ru/lr/article_39785.html
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Abstract: The author discusses the features of the tax and legal regulation of cryptocurrencies in the Republic of Malta and the Russian Federation.
A study of legal regulation and a study of the positions of legal scholars of the Republic of Malta, in terms of regulating the turnover of cryptocurrencies, as well as the experience of legal regulation of the turnover of cryptocurrencies in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the Republic of Malta.
Public relations arising in connection with the turnover of cryptocurrencies are not fully regulated in any country of the world at the moment, including in terms of taxation of transactions using cryptocurrencies. In this connection, it is necessary to take into account the foreign experience of legal regulation of taxation of cryptocurrency turnover, including the Republic of Malta.
The problem lies in the fact that amendments to the Tax Code of the Russian Federation have not been adopted at the moment, which would regulate the taxation of cryptocurrency turnover in the Russian Federation. The goal of the study is to investigate the experience of legal regulation of taxation of cryptocurrencies of the Republic of Malta and to identify aspects that could be applied to form the legal regulation of taxation of turnover of cryptocurrencies in the Russian Federation. Previously, comparative legal research in this area has not been conducted.
Titorenko S.K. —
Legal regulation of income taxation of individuals on transactions with digital rights (cryptocurrencies)
// Taxes and Taxation. – 2023. – ¹ 2.
– P. 33 - 44.
DOI: 10.7256/2454-065X.2023.2.40517
URL: https://en.e-notabene.ru/ttmag/article_40517.html
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Abstract: The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of income of individuals on transactions with digital rights. In this connection, it is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation.
The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights.
The goal go the research is to investigate the experience the foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights.
Scientific novelty of the research lies in fact that previously, no research has been conducted on the application of tax benefits in the legal regulation of taxation of personal income on transactions with digital rights.
Titorenko S.K. —
Legal regulation of tax benefits in the taxation of income of individuals transactions with digital rights (cryptocurrencies)
// Administrative and municipal law. – 2023. – ¹ 2.
– P. 47 - 56.
DOI: 10.7256/2454-0595.2023.2.40527
URL: https://en.e-notabene.ru/ammag/article_40527.html
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Abstract: The author discusses the features of the legal regulation of tax benefits in the taxation of transactions of individuals with digital rights in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights.
It is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation.
The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights, in particular, tax benefits are not established when calculating the tax base of income on transactions with digital rights.
The goal of the study is to investigate the experience of foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights.
Previously, research in the field of legal regulation of taxation of income of individuals on transactions with digital rights has not been conducted.
Titorenko S.K. —
Legal Regulation of Taxation of Cryptocurrency Turnover: A Comparative Legal Study of the Tax and Legal Regulation of the Republic of India and the Russian Federation
// Law and Politics. – 2023. – ¹ 1.
– P. 41 - 47.
DOI: 10.7256/2454-0706.2023.1.39703
URL: https://en.e-notabene.ru/lpmag/article_39703.html
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Abstract: The article discusses the features of the tax and legal regulation of cryptocurrencies in the Republic of India and the Russian Federation.
A study of legal regulation and a study of the positions of legal scholars of the Republic of India, in terms of regulating the turnover of cryptocurrencies, as well as the experience of regulatory regulation of the turnover of cryptocurrencies in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the Republic of India. Public relations arising in connection with the turnover of cryptocurrencies are not regulated in any country of the world at the moment, including in terms of taxation of transactions using cryptocurrencies. In this connection, it is necessary to take into account the foreign experience of legal regulation of taxation of cryptocurrency turnover, including the Republic of India. The problem lies in the fact that amendments to the Tax Code of the Russian Federation have not been adopted at the moment, which would regulate the taxation of cryptocurrency turnover in the Russian Federation. To investigate the experience of legal regulation of taxation of cryptocurrencies of the Republic of India and to identify aspects that could be applied to form the legal regulation of taxation of turnover of cryptocurrencies in the Russian Federation. Previously, comparative legal research in this area has not been conducted.
Titorenko S.K. —
Legal Regulation of Taxation of Cryptocurrency Turnover: a Comparative Legal Study of the Tax and Legal Regulation of the Republic of Turkey and the Russian Federation
// Taxes and Taxation. – 2023. – ¹ 1.
– P. 40 - 46.
DOI: 10.7256/2454-065X.2023.1.39911
URL: https://en.e-notabene.ru/ttmag/article_39911.html
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Abstract: The article discusses the features of the tax and legal regulation of cryptocurrencies in the Republic of Turkey and the Russian Federation.
A study of regulatory regulation and a study of the positions of legal scholars of the Republic of Turkey, in terms of regulating the turnover of cryptocurrencies, as well as the experience of regulatory regulation of the turnover of cryptocurrencies in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the Republic of Turkey. Public relations arising in connection with the turnover of cryptocurrencies are not regulated in all countries of the world at the moment, including in terms of taxation of transactions using cryptocurrencies. In this connection, it is necessary to take into account the foreign experience of legal regulation of taxation of cryptocurrency turnover, including the Republic of Turkey.
The problem lies in the fact that amendments to the Tax Code of the Russian Federation have not been adopted at the moment, which would regulate the taxation of cryptocurrency turnover in the Russian Federation. The aim of the study is to investigate the experience of legal regulation of taxation of cryptocurrencies of the Republic of Turkey and to identify aspects that could be applied to form the legal regulation of taxation of turnover of cryptocurrencies in the Russian Federation.