The study covers topical issues of digitalization of higher legal education in Russia. Even though the process of digital transformation of higher education (including law schools) was launched before the Covid-19 pandemic, it was the coronavirus that acted as a catalyst for digitalization of almost all spheres of public life. Universities were faced with the need to create a comfortable and high-quality digital information and educational environment as soon as possible, and many enterprises (including their legal departments) decided to switch for remote work due to the self-isolation regime, which triggered further digitalization of the legal profession. In turn, digitalization of the legal profession can affect the labor market, and, therefore, higher education, as universities must consider the needs of future employers. The authors applied both general methods and methodological techniques (analysis, synthesis, deduction, induction, etc.) and special legal methods (formal legal and comparative legal). While analyzing, the authors conclude that the potential digitalization of legal education is widespread, since it is not only about the use of digital technologies in education, but changing the content of legal education due to digital transformation of the legal profession.
Аннотация. Статья посвящена особенностям языковой подготовки юристов-международников. Авторы описывают подход, сложившийся в рамках научной школы лингвоправоведения международно-правового факультета МГИМО (У) МИД России и доказавший свою эффективность при обучении языку специальности. В рамках данного подхода лингвистика и правоведение становятся равнозначными и равноправными составляющими в получении целостной картины изучаемого объекта -системы юридических понятий и категорий страны изучаемого языка, что полностью соответствует дидактическим целям, преследуемым при подготовке юристов-международниковспециалистов, которые должны не просто оперировать иноязычными терминами, но, понимая стоящие за ними внеязыковые реалии, обеспечивать подлинный диалог культур, жизненно необходимый в условиях современного общества. Ключевые слова: юридический английский, преподавание английского языка юристам-международникам, школа лингвоправоведения, подготовка юристов-международников, юридические понятия и категории в английском языке, англо-американская правовая система.
This article is devoted to the roots of material and procedural legal problems arising in the course of the automatic exchange of information between the European Union (EU) and Russia. This matter is topical since automatic exchange of information is a method of cooperation between tax authorities from different countries that is new and rapidly developing. From our point of view, it is high time to discuss some of the legal problems that are inherent in automatic exchange of information. As far as we can see, the fundamental problems are: (1) th problem of choosing an appropriate legal basis for automatic exchange of information and (2) the problem of the international standards for automatic exchange of information developed by the Organisation for Economic Co-operation and Development (OECD) being implemented to differing extents in the national legislation of different countries. In this article we suggest ways of solving the aforementioned problems in order to make automatic exchange of information between the EU and Russia more comfortable at the intergovernmental level. The solution of these problems will help to concentrate on another issue – the problem of protecting taxpayers’ rights, primarily the right to confidentiality, which is beyond the scope of this article but still very important in the light of the enhancement of global tax transparency.
The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion. Tax evasion is a problem that has gone beyond national borders, thus individual states can’t cope with it alone. In the light of this problem tax authorities develop new forms of administrative cooperation such as automatic exchange of information. While developing new forms, states should remember about the balance of private and public interest. In the context of automatic exchange of information this problem looks like a problem of finding a balance between confidentiality and tax transparency.The purpose. The article discusses the problem of finding a balance between confidentiality and tax transparency on the example of the United States. The choice of the United States may be explained by its national approach to such a balance that differs from the approach of other states that have implemented the Common Reporting Standard and Mandatory Disclosure Rules.The aim of the article is to show what peculiarities in national and international regulation in the United States influence their unique approach and what is the effect of this approach on the global system of automatic exchange of information and the rights of the US taxpayers.The methodological basis. The following scientific methods were used: comparative-legal, formal-juridical and historic-legal. The research was conducted in compliance with the principles of independence and verification of the results.The main results, scope of application. The conclusion of this article is that the balance of private and public interest in the context of automatic exchange of information is reached by the United States through confidentiality provisions exclusively. They use their national state legislation on beneficial ownership and the lack of reciprocity in intergovernmental agreements implementing FATCA to attract foreign investors (non-resident aliens) wishing to avoid reporting under the Common Reporting Standard. Meanwhile, the United States acquire full information on the financial accounts of their citizens and resident aliens who are beneficial owners of such accounts held in foreign financial institutions. Such a state of affairs is dangerous for the effectiveness of the global system of automatic exchange of information. Moreover, it impairs the rights of Accidental Americans who permanently reside in foreign states and have no connection with the United States except for their citizenship but still have reporting obligations before the US Internal Revenue Service.Conclusions. Automatic exchange of information should be developed in compliance with the principle of balance between tax transparency and confidentiality. States should follow one and the same approach to providing such a balance. At the same time the taxpayers’ rights, in particular the rights of Accidental Americans, should be protected and they can’t be outweighed by the need of administrative cooperation between or among tax authorities.
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