Suchergebnisse

The article deals with the peculiarities of Canada's relations with Cuba over the past half century as an example of partnership between two states with different political structure and ideology, the role of establishing of a direct dialogue of the first persons of states for the development of comprehensive relations in terms of the opposition of the United States of America, which has tense relations with Cuba. ; В статье рассматриваются особенности взаимоотношений Канады с Кубой за последние полвека как пример партнерства двух государств с разным государственно-политическим устройством и различной идеологией, отмечается роль установления прямого диалога первых лиц государств для развития всесторонних отношений на фоне противодействия со стороны Соединенных Штатов Америки, имеющих с Кубой напряженные отношения.

УДК 342.25The purpose of this article is to study the concept and the content of "competence" cate-gory in relation to the entities of municipal governance in Russia and Canada. The methods of theoretical analysis, along with legal methods, including formal-legal and comparative law methods are used to achieve this goal.In the article, the author notes the lack of consensus in legal science in determining the con-tent of "competence" category and its subjective identity. Some authors consider the compe-tence as a set of rights and obligations of public authorities (Yu.A. Tikhomirov, S.A. Avakyan), while others recognize the correct use of the word "competence" in relation to the public territorial collectives and institutions of public power in general (T.M. Byalkina et al.).The Russian legal model for determining the competence of municipal governance entities also implies the distinction between the concepts of "local issues" and "powers." Unfortu-nately, the domestic legislator does not provide for the clear distinction of these concepts, and there is also a lack of content specification of the issues to be addressed at the local level. Recent changes in law also call into question the relation between the municipalities' competency model and the constitutional autonomy of local government.At the base of the approach to the definition of the competence of municipal government entities in Canada, as well as within the Anglo-Saxon model in general, lies the need for decentralization of functions, which cannot be effectively carried out by the central author-ities or the private sector (A. Sancton). The competence carrier here is a municipality as a form of public corporation. This does not lead to contradiction between this carrier and other municipal governance entities (specifically, local authorities), as the latter carry out activities for the competence implementation on behalf of the corporation.The approach to the municipality as a corporation originally anticipated the use of the ultra vires doctrine, which excludes from municipal jurisdiction the issues and powers not ex-pressly granted by statute. However, the analysis of the dynamics of legislative and judicial practice in Canada demonstrates a departure from this fundamental principle in favor of expanding the municipal competence, based on the goals of municipalities' activities. The author believes that such an approach is contrary to the legal nature of municipal corporations, and therefore the rules governing the competence of municipalities and the rules governing their legal status in general need to be harmonized.Based on the above, the author concludes that in Russia and Canada both theoretical and normative work is required to eliminate defects and optimize the functional load of munic-ipal governance entities. ; УДК 342.25Статья посвящена исследованию понятия и содержания категории «компетенция» применительно к субъектам муниципального управления в России и Канаде. Автором отмечается отсутствие консенсуса в юридической науке в определении содержания категории «компетенция» и ее субъектной принадлежности. Анализ механизма определения муниципальной компетенции, как в России, так и в Канаде, свидетельствует о наличии ряда концептуальных проблем и сложностей в выработке юридических формул, определяющих ее границы. Соответственно, в обоих государствах требуется проведение как теоретической, так и нормотворческой работы с целью устранения дефектов и оптимизации функциональной нагрузки субъектов муниципального управления.

The subject. This article discusses the taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USAThe purpose of the article is to confirm or disprove the hypothesis that the experience of taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USA may be used for modifying the mineral extraction tax (MET) in Russia in order to increase the share of resource rent collected by the government.The methodology of research includes legal interpretation and economic analysis of the tax legislation in United States, Canada, Australia, Chile and Kazakhstan as countries with a well-developed tax system and a significant size of the mining sector in overall GDP.The authors select the legislative acts of these countries and regions that determine the procedure for collecting taxes in the extraction of metal ores, including those containing copper and nickel, as well as in the production of copper and nickel. The selected legislative acts are analyzed to determine the essential parameters of taxation. Particular attention is paid to the method of calculating the tax base, taking into account the approach to assessing the value of the taxable object, permissible tax deductions and exceptions, which allows authors to test the hypothesis put forward by determining which part of the value of a mineral resource is withdrawn during taxation.The main results, scope of application. Mineral extraction tax is the main tool for collecting natural resource rent in Russia. However, the level of taxation of solid minerals and coal is disproportionately low compared to their share in the production and export of raw materials. Thus, in 2018, the amount of MET on all minerals totaled 100.5 billion rubles, while the MET collected from oil and natural gas amounted to 5,979.6 billion rubles, i.e. 60 times as much. At the same time, the role of solid minerals in the Russian economy is comparable to the role of oil and gas. The share of the main types of minerals in the exports of the Russian Federation in 2018 was 20.4% compared to 56% for oil and gas, i.e. the difference of less than three times. The contribution of the industries related to the extraction of minerals and production of metals (mining of coal, ores, diamonds, metallurgy, fertilizer production) to the Russian GDP is about half as much as that of industries involved in the extraction and processing of oil and natural gas (7% and 14% of GDP respectively).In view of the above, it is important to develop a new approach to the taxation of solid minerals in Russia based on the world's best practices. In order to identify the general principles of their taxation, we have conducted a detailed analysis of the tax legislation in a number of countries with a well-developed tax system and a significant size of the mining sector (the United States, Canada, Australia, Chile and Kazakhstan). We focused on the taxation of copper and nickel ores mining.Conclusions. The analysis of the international experience of taxation of copper and nickel mining sector reveals the following trend: the tax is calculated based on the market value of the extracted minerals, which is linked to the price quotes for the relevant product on an organized metal exchange (for example, the price of pure metal on the London Metal Exchange). This approach can be used in the Russian tax practice in several ways. First, Russia can adopt the Australian model where royalty on a mineral resource can be levied at the time of sale of the useful component irrespective of the processing stage (ore, concentrate or metal). The second potential model is based on the actual sale price of the product (provided it is sold in an arm's length transaction) after deducting the costs of processing (i.e., smelting, enrichment etc., depending on the stage of processing) to arrive at the market value of the ore at the "mine mouth". The third is the Canadian model which is similar to the second one, but with the extraction costs also deducted from the sale price. ; Налог на доход от добычи полезных ископаемых (НДПИ) является главным способом изъятия природной ренты в России. Однако этот налог в основном ложится на нефтегазовую отрасль, в то время как уровень налогообложения руд цветных металлов (в частности, многокомпонентных комплексных руд, содержащих медь и никель) очень низок и не соответствует их доли в производстве и экспорте сырья. Ввиду этого становится актуальной задача поиска новых подходов к налогообложению медеи никельсодержащих руд исходя из принципов, принятых в мировой практике. В работе детально исследовано налоговое законодательство в отношении добычи и производства меди и никеля в странах с развитой налоговой системой на примере Австралии, Канады, США, Чили и Казахстана. На основе проведенного анализа сформулированы подходы к совершенствованию НДПИ в отношении руд цветных металлов и многокомпонентных комплексных руд, предполагающие связать размер налога с рыночной стоимостью добытых полезных ископаемых.

Ключевые слова: Канада, Индия, сотрудничество, ядерная программа Индии, конфликт, торгово-экономические отношения, атомная сфера, холодная война. Key words: Canada, India, cooperation, India's nuclear program, the conflict, trade and economic relations, the nuclear sphere, the Cold War. ; Статья посвящена изучению развития канадо-индийских отношений в эпоху холодной войны и постбиполярный период. В контексте анализа ключевых событий диалога Оттава – Нью-Дели наибольшее внимание уделяется торговым связям двух стран, их ядерному сотрудничеству, а также специфике политики действующего правительства С. Харпера в отношении Индии. = The article is devoted to studying of the development of the Canada-India relations during the Cold War and the post-bipolar period. In the context of the analysis of the key events of the dialogue Ottawa – New Delhi, major attention is given to the trade relations between the two countries, their nuclear cooperation and the policy of the current government of Stephen Harper toward India.