Pub Date : 2024-01-18DOI: 10.18572/1812-3945-2024-1-28-38
Inna A. Khavanova
The article analyzes the provisions of the federal law introducing the rules for conducting an experiment to establish special regulation for Partner financing. The peculiarity of Partner financing is that it is consistent with the principles of Islamic finance (Islamic financial model). The author examines the specifics of the qualification of income from Partner financing instruments for the purposes of tax treaties.
{"title":"Islamic (Counterpart) Financing: The Russian Experiment and International Tax Agreements","authors":"Inna A. Khavanova","doi":"10.18572/1812-3945-2024-1-28-38","DOIUrl":"https://doi.org/10.18572/1812-3945-2024-1-28-38","url":null,"abstract":"The article analyzes the provisions of the federal law introducing the rules for conducting an experiment to establish special regulation for Partner financing. The peculiarity of Partner financing is that it is consistent with the principles of Islamic finance (Islamic financial model). The author examines the specifics of the qualification of income from Partner financing instruments for the purposes of tax treaties.","PeriodicalId":518803,"journal":{"name":"Banking law","volume":"31 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-18DOI: 10.18572/1812-3945-2024-1-7-13
G. Ruchkina
The article provides a comparative legal analysis of the provisions of the Federal Law “On conducting an experiment to establish special regulation in order to create the necessary conditions for implementing partnership financing activities in Certain Subjects of the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation” and the initial draft this law, introduced to the State Duma of the Russian Federation by a group of deputies and senators. Attention is drawn to the insufficient regulation of partnership financing relations, and it is concluded that a number of provisions of the draft federal law were more precise and definite in their content compared to the adopted federal law. When analyzing the provisions of the adopted federal law, obvious contradictions in its content, duplication, as well as systemic inconsistency of the regulatory material were revealed.
{"title":"Counterpart Financing in Russia: Conducting an Experiment on the Establishment of the Special Regulation","authors":"G. Ruchkina","doi":"10.18572/1812-3945-2024-1-7-13","DOIUrl":"https://doi.org/10.18572/1812-3945-2024-1-7-13","url":null,"abstract":"The article provides a comparative legal analysis of the provisions of the Federal Law “On conducting an experiment to establish special regulation in order to create the necessary conditions for implementing partnership financing activities in Certain Subjects of the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation” and the initial draft this law, introduced to the State Duma of the Russian Federation by a group of deputies and senators. Attention is drawn to the insufficient regulation of partnership financing relations, and it is concluded that a number of provisions of the draft federal law were more precise and definite in their content compared to the adopted federal law. When analyzing the provisions of the adopted federal law, obvious contradictions in its content, duplication, as well as systemic inconsistency of the regulatory material were revealed.","PeriodicalId":518803,"journal":{"name":"Banking law","volume":"35 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-18DOI: 10.18572/1812-3945-2024-1-73-77
N. Skripchenko
The practical relevance of the norms providing for liability for theft from a bank account revealed the lack of uniformity in the qualification of objectively similar acts, determining the adoption in 2021 by the Plenum of the Supreme Court of the Russian Federation of acts that guide the law enforcement officer on the issues of distinguishing between related compositions and determining the place of theft of electronic money, linking it with the location of the credit institution servicing the victim’s card. The implementation of the new approach led to a bias in the workload of law enforcement agencies, determining a change in the position of the Plenum in 2022, which “transferred” the place of the theft to the place of “withdrawal of funds”, and the place of fraud to the “place of action by the person”. The new benchmarks make it possible to decentralize remote theft from credit institutions, solving organizational issues, but may destabilize the practice of determining the moment when the types of theft in question end and pose a threat of infringement on the rights of victims.
{"title":"Embezzlement of Non-Cash Money: New Benchmarks for the Law Enforcer in the Determination of the Crime Place and Time","authors":"N. Skripchenko","doi":"10.18572/1812-3945-2024-1-73-77","DOIUrl":"https://doi.org/10.18572/1812-3945-2024-1-73-77","url":null,"abstract":"The practical relevance of the norms providing for liability for theft from a bank account revealed the lack of uniformity in the qualification of objectively similar acts, determining the adoption in 2021 by the Plenum of the Supreme Court of the Russian Federation of acts that guide the law enforcement officer on the issues of distinguishing between related compositions and determining the place of theft of electronic money, linking it with the location of the credit institution servicing the victim’s card. The implementation of the new approach led to a bias in the workload of law enforcement agencies, determining a change in the position of the Plenum in 2022, which “transferred” the place of the theft to the place of “withdrawal of funds”, and the place of fraud to the “place of action by the person”. The new benchmarks make it possible to decentralize remote theft from credit institutions, solving organizational issues, but may destabilize the practice of determining the moment when the types of theft in question end and pose a threat of infringement on the rights of victims.","PeriodicalId":518803,"journal":{"name":"Banking law","volume":"9 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-18DOI: 10.18572/1812-3945-2024-1-14-20
A. Inshakova, Denis E. Matytsin
The article examines international regulatory experience and internal cases of corporate training and the creation of “green” jobs in the financial industry of Russia from the perspective of the potential of their impact on the economy, as well as the definition of the mechanism of “green” transformation. A theoretical vision of the concept of “green” jobs is proposed, which is based on global institutions of sustainable development and climate responsibility, the multilevel nature of such a concept is considered, international experience of corporate training of employees of banking institutions is analyzed, as well as relevant cases of Russian banks. The main value of the work is the proposed model of “green” transformation of jobs in the banking sector.
{"title":"Green Workplaces in Fintech: International Experience of Regulation of Corporate Learning, Employment Support and a Case Study of the Russian Banking","authors":"A. Inshakova, Denis E. Matytsin","doi":"10.18572/1812-3945-2024-1-14-20","DOIUrl":"https://doi.org/10.18572/1812-3945-2024-1-14-20","url":null,"abstract":"The article examines international regulatory experience and internal cases of corporate training and the creation of “green” jobs in the financial industry of Russia from the perspective of the potential of their impact on the economy, as well as the definition of the mechanism of “green” transformation. A theoretical vision of the concept of “green” jobs is proposed, which is based on global institutions of sustainable development and climate responsibility, the multilevel nature of such a concept is considered, international experience of corporate training of employees of banking institutions is analyzed, as well as relevant cases of Russian banks. The main value of the work is the proposed model of “green” transformation of jobs in the banking sector.","PeriodicalId":518803,"journal":{"name":"Banking law","volume":"259 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-18DOI: 10.18572/1812-3945-2024-1-39-47
Vladimir S. Belykh
The article pays special attention to modern challenges and prospects for the development of the Russian banking system in the context of digitalization of the economy and business. In particular, it is noted that the banking system of Russia (like the entire world system) is going through hard times associated with global geopolitical and economic sanctions. Such concepts as “digital economy”, “real sector of the economy”, “financial sector of the economy” are revealed and the close connection and interdependence between these sectors of the economy are shown. A general conclusion is formulated that digitalization has captured various segments of the economy, including banking, the real and financial sectors of the economy. Digital ruble are shown.
{"title":"Contemporary Challenges and Prospects of Development of the Russian Banking System in the Conditions of Digitalization","authors":"Vladimir S. Belykh","doi":"10.18572/1812-3945-2024-1-39-47","DOIUrl":"https://doi.org/10.18572/1812-3945-2024-1-39-47","url":null,"abstract":"The article pays special attention to modern challenges and prospects for the development of the Russian banking system in the context of digitalization of the economy and business. In particular, it is noted that the banking system of Russia (like the entire world system) is going through hard times associated with global geopolitical and economic sanctions. Such concepts as “digital economy”, “real sector of the economy”, “financial sector of the economy” are revealed and the close connection and interdependence between these sectors of the economy are shown. A general conclusion is formulated that digitalization has captured various segments of the economy, including banking, the real and financial sectors of the economy. Digital ruble are shown.","PeriodicalId":518803,"journal":{"name":"Banking law","volume":"61 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140531257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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