Suchergebnisse

This is a study of the current legal framework of international taxation of income between Russia and the Balkan states – Albania, Bosnia and Herzegovina, Bulgaria, Croatia, Greece, Kosovo, Montenegro, North Macedonia, Romania, Serbia, Slovenia. The author analyses existing tax treaty provisions, both bilateral and multilateral, with focus on three main issues – elimination of international juridical double taxation, international administrative cooperation in tax matters and counteraction to tax avoidance and evasion. For the elimination of international juridical double taxation, the comparative research covers tie-breaker rules, distribute rules and methods for the elimination of double taxation as set in the related double tax treaties. The author identifies similarities and differences in the mechanisms used in relations between Russia and the Balkan states. The analysis of the bilateral and multilateral framework for administrative cooperation in tax matters leads to the conclusion that the exchange of information remains the main form of administrative assistance, with application of other forms being limited due to numerous reservations of the states. The exiting regulation of the counteraction to tax avoidance and evasion does not meet the modern standards and provides for a limited scope of special anti-avoidance rules. Six agreements between Russia and the Balkan states are covered by the OECD Multilateral Instrument and the update of the regulation on counteraction to tax avoidance and evasion is foreseeable.

Dear
Friends and Colleagues,



For a
few years now, many of you will have heard us mention the need for a new
section at the ISA, one in which there would be a room for historical pieces
which engage with international issues in a broad sense. We hereby ask for your
support for a new section at the ISA entitled Historical International
Relations by signing the online petition at http://www.ipetitions.com/petition/hir/, and forwarding this email to
colleagues you think will have an interest in supporting the section.



As you
may all have noticed, there seems to be an increasing interest in historical
scholarship in the discipline, an interest which is largely reflected in papers
and panels presented at the conferences. However, these historical engagements
appear in general in a host of different guises, sponsored (sometimes
halfheartedly) by different existing sections. Some are sponsored by
International Security, others by Diplomatic Studies, while more still have
found shelter in the English School Section. While some may not see this as a
problem, as it forces historical scholarship to engage with other sections of
the discipline, we nevertheless think this situation requires a new section at
the ISA.



The idea
of a new section is not for historical scholarship to colonize the ISA. We do
not see such a section becoming one of the leading sections of the ISA. Rather,
we see it as carving out a modest space for scholars who engage historically to
work together, meet, and engage with each other's work without having to
pretend to be talking about something else. This common space would allow for
conversations across sub-disciplinary boundaries, conversations which are
difficult to carry out within many of the other sections of the ISA, and it
should thus also increase the overall cohesiveness of the discipline. Rather
than fragmenting the discipline, we think a Historical International Relations
Section will contribute to increased intra-disciplinary dialogue.



It is
important for us to emphasize too that this is not meant to be a section for
international history. What we think we have identified, is that to the extent
that IR scholars engage historically, they do so as "merry amateurs" rather
than professional historians. It is this spirit of collegial openness and
inclusion as well as intellectual curiosity which we would like to foster by
creating a new section.



In
short, we see the founding of a new Historical International Relations section
as a way to create a space for this type of scholarship, but also legitimize
efforts to address IR historically, as it would make these topics interesting
in their own right, and not because of their potential relevance for the other
sections.



Thank
you for supporting the new section and for forwarding the email.



We look
forward to seeing you at the inaugural section meeting in the near future.



Best
wishes,



Benjamin
de Carvalho, NUPI

Daniel
Green, University of Delaware

Halvard
Leira, NUPI

Daniel
Nexon, Georgetown University
Andrea Paras, University of Guelph