Использование различных форм интерактивности в обучении иностранным языкам в вузе

The study aims to conduct a complex analysis of legislation and judicial practice concerning the legal status of the interdependent persons and reveal crucial problems of the legal regulation in this field. Within this purpose, the following questions should be discussed:

• -    What are the legal grounds for the recognition of persons as interdependent?

• -    How does Federal Tax Service (FTS) conduct this procedure?

In our view, the model of the legal regulation, proposed in this work will serve as a basis for further development of the Tax law regarding the transfer pricing in the Russian jurisdiction, thus, this investigation might be a useful provision in law-making process and protection of fiscal state interests.

PREVIEW

So, in discussing my topic, which sounds as “Interdependent persons in tax legal relations: specific features of legal status”, I will cover four major points.

• 1.       Practical implication of the newly promulgated amendments to the Tax Code related to

• 2.        The analysis of current legislation on the issue.

• 3.        Theoretical studies concerning the legal regulation of ‘interdependent persons’.

• 4.        ‘Interdependent persons’.

the status of interdependent persons.

TRANSITION. Ok. Let’s get started by first looking at the existing rules concerning transfer pricing which implies the setting of price for goods and services sold between interdependent legal entities within an enterprise.

BODY

• 1.       Practical implication of the newly promulgated amendments to the Tax Code.

• A.       Amendments to the Tax Code on the matter of transfer pricing. (expand)

• B.       Lack of legal settlement of the complex corporative structures in the Russian jurisdic

tion.

• C.      …

• 2.        The analysis of current legislation and departmental regulations.

TRANSITION . Now we understand the character of the newly promulgated amendments to the Tax Code. It’s time to (Let’s…) continue our investigation by examining current legislation and departmental regulations.

• A.    Federal statutes that stipulate general provisions concerning the rights and obligations of interrelated entities.

• B.    Rules, regulations and instructions, adopted by the single governmental authorities (e.g. Instructions of FTS).

• 3.        Theoretical studies concerning the legal regulation of ‘interdependent persons’.

C. …

TRANSITION. Now we are aware of the existing legislation in the discussed area.

Let’s continue our inquiry into the matter by looking at Governmental regulation and controlling measures over the activity of interdependent entities.

• A.    Core elements of interdependent persons’ taxation.

• B.    Key definition of interdependence in tax area.

• C.    …

• 4.        Problems in practical implication of section V.1 of the Tax Code regarding the ‘inter

TRANSITION . Now we are able to realize how many researchers had this problem in focus. Now we are ready to evaluate the reasons for amendments to the current legislation of the RF.

dependent persons’

• A.       Contradictory decisions of courts.

• B.       Lack of legal regulation over the complex corporate structures such as holdings.

• C.      …

TRANSITION. Now that you are familiar with the notion of Interdependent persons in tax legal relations and the features of their legal status, our investigation is complete.