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The relevance is due to the variability and incompleteness of modern tax legislation, which results in increased attention to the problems of applying tax rules with the use of analogy as a key technique for overcoming legal lacunae. The objective is to enhance the development of the doctrinal frameworks for the practice of applying the analogy of law and to identify the peculiarities of the implementation of this tool in the area of tax. The methodological framework involves general scientific (analysis and synthesis, abstraction and concretization) and special research methods (comparative legal, formal legal, technical legal, teleological). The method of analogy is both the key tool and the object of study. Arguments are presented supporting the suitability of the method of analogy for use in tax law. The application of tax legislation by analogy has been substantiated to not only permissible, but also necessary for the proper protection of taxpayers' rights and counteracting infringement of fiscal interests. The necessity of introducing measures of deterrence of law enforcer's discretion when using the analogy in the impact of tax law is revealed. The arguments against the direct regulatory legalization of the analogy in the tax law are presented. The work contributes to the enhancement of the general doctrinal provisions on the application of the analogy of law and serves as the basis for creating special parameters for applying this tool in taxation.

The author takes a brief look at the Draft Basic Law for Macao, adopted by Peking's National People's Congress (NPC) on 16 March 1992 and to be submitted to the NPC in March 1993 for re-examination and approval. He points out that the draft law is replete with both Portuguese and mainland Chinese clauses and it has placed greater emphasis on basic human rights than the Basic Law for Hong Kong. (DÜI-Sen)

"This groundbreaking Research Handbook provides a comprehensive analysis and assessment of the impact of international law on cities. It sheds light on the growing global role of cities and makes the case for a renewed understanding of international law in the light of the urban turn. Written by a group of scholars from a wide range of different geographical and theoretical backgrounds, this Research Handbook contributes to a better understanding of the practice of cities in various fields of international law ranging from climate change over human rights and migration to security governance. Additionally, it offers reflections on how to account for this urban turn in the light of historical and cross-cutting theoretical perspectives from legal and non-legal scholarship alike. Combining doctrinal work and analysis of international practice with critical historical and theoretical contributions, this Research Handbook will be a must-have reference book for researchers and students in the field of international law as well as other disciplines, including human geography, urban studies, sociology and political science"--