The restructuring of Russia's legal and regulatory frameworks in the past decade have created new conditions for investment and business ventures, offering both new opportunities and challenges to the prospective investor. Russia Tax, Law & Business Briefing: 2006 provides guidance on tax and legal issues investors should consider when evaluating a possible company acquisition, starting a business or entering into a joint venture or strategic alliance in Russia. Coverage includes: *An analysis of Russia's overall economy in the context of its strong oil and gas sectors, including the macroeconomic effects of changes in oil prices; *The restructuring and resulting creditworthiness of Russian banks five years after the 1998-1999 financial crisis; *A discussion of the performance of the Russian ruble against the dollar and the euro, and the resulting impact on Russia's trade balance and inflation rate; *Drugstore chain 36.6's successful launching of the first IPO in Russia by a retail company, and the second domestic IPO in the country's history; and *The prospects for project financing in Russia's fossil fuels sector, as well as other restructuring and privatization developments in the energy market. As with all WorldTrade publications, Russia Tax, Law & Business Briefing: 2004 is written by leading practitioners in the region. Top law firms and ratings companies offer commentary and analysis concerning the current status of the banking, energy, intellectual property, labor, trade, and real estate sectors.

Mexico Tax, Law and Business Briefing: 2006 provides guidance on tax and legal issues investors should consider when evaluating a possible company acquisition, starting a business or entering into a joint venture or strategic alliance in Mexico. This report highlights recent economic, legal, and tax developments in Mexico's changing business environment, with content provided by experts at major accounting and law firms in the region.

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.

There is an ever-burgeoning number of books analyzing the Russian experience, or aspects of it. This Handbook is the first single volume which gives both a broad survey of the literature as well as highlighting the cutting edge research in the area. Through both empirical data and theoretical investigation each chapter in the Routledge Handbook Russian of Politics and Society examines both the Russian experience and the existing literature, points to research trends, and identifies issues that remain to be resolved. Offering focused studies of the key elements of Russian social and political life, the book is organized into the following broad themes: General introduction Political institutions Political Economy Society Foreign Policy Politically, economically, and socially, Russia has one of the most interesting development trajectories of any major country. This Handbook seeks to answer questions about democratic transition, the relationship between the market and democracy, stability and authoritarian politics, the development of civil society, the role of crime and corruption, and the creation of a market economy. Providing a comprehensive resource for scholars and policy makers alike, this book is an important contribution to the study of Russian Studies, Eastern European studies, and International Relations.

This book adopts a novel analytical approach to understanding how Russia's stalled democratisation is related to the incomplete liberalisation of the economy. Based on extensive original comparative study of Russia’s regions, the book explores the precise channels of interaction that create the mutuality of property rights, entrepreneurship, rule of law, norms of citizenship and liberal democracy. It demonstrates that the extent of democratisation varies across regions, and that this variation is connected to the extent of liberalisation of the economy. Moreover, it argues that the key factor in producing this linkage is the relative prominence of small business owners and their supporters in articulating their interests vis-à-vis regional and local administrations, especially through the institutionalisation of networks and business associations. The book develops its key theses by means of detailed analysis of the experiences of four case study regions. Overall, the book provides a major contribution to understanding the path of democratisation in Russia.

This report highlights recent economic, legal, and tax developments in Brazil's changing business environment, with content provided by experts at major accounting and law firms in the region.

This edition provides guidance on tax and legal issues investors should consider when evaluating a possible company acquisition, starting a business, or entering into a joint venture or strategic alliance in Venezuela, Chile, Colombia, Ecuador, Peru, and Bolivia.

In September 2009 Dmitrii Medvedev unveiled the term that was to become the defining objective of his presidency: 'modernization.' The contributors to this book, drawn from the leading scholars in Russian affairs, focus on the contested nature of the concept of modernization and the obstacles that arose in attempting to carry it out.

This volume provides a comprehensive overview of business law in Russia. It presents an introduction to the Russian legal system in general before going on to provide a thorough analysis of the key aspects such as regulation, taxation, competition, contracts, intellectual property law, among many others. Where appropriate, cases and international comparisons are included to help illustrate the practical workings of this complex system. The book will be an invaluable guide for students, researchers and practitioners who want a clear understanding of legislation relating to business in contemporary Russia.