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International Law and International Organizations
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Izvekov S.S. Exterritorial tax aspects in bankruptcy cases in the BRICS countries

Abstract: This article elucidates the prospects for posing tax questions in the transboundary bankruptcy cases on the examples of the BRICS countries. We will formulate the main collisions in comparison of the sequence of tax requirements in state law of the BRICS countries, assess the situation of direct involvement of the state in bankruptcy cases in another country, and establish paths for overcoming the issues arising in the process. The author defines the theoretical foundations of the influence and cooperation of the fiscal demands of a state with similar fiscal interests of another state. The author explores approaches of the BRICS countries towards the category of public demands and correlation with the concept of mandatory payment. The article substantiates the disagreements of national legislation on priority of satisfaction of demands of the creditors in some of the BRICS countries. The presented material can be useful for researchers of international private law and international tax law in dealing with cases of transboundary bankruptcy.


Keywords:

Transboundary bankruptcy, Transboundary failure, Tax questions, Lex fori concursus, Obligatory payment, Competitiveness of foreign requirements, Conflict of foreign requirements, Equality of rights, Financial rehabilitation, Principle mutuality

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