Law Enforcement Review / Правоприменение
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Преодоление действия норм международных налоговых договоров посредством внутригосударственного права одной из сторон (tax treaty override)
Get PDFSubject of research. The article is dedicated to the “tax treaty override”; it outlines debatable aspects, associated herewith. “Tax treaty override” is an action (in certain cases - omission of action) to expand taxation beyond (jurisdictional boundaries), defined in double taxation agreements which is implemented mainly through the intentional alteration of national legis-lation. The correlation between national and international legal norms has major impact upon the agreements on double taxation of income taking into account that many states including Russia are participants to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting 2016, which modifies rules of the men-tioned agreements and therefore begets a large number of possible collisions.Goal of the article. The goal of the article is to demonstrate that even if constitutional pro-visions don’t prevent the adoption of legislation on taxes and charges in contradiction with international obligations – that doesn’t imply that the latter lack legal significance. The goal also includes revealing specific features of double taxation agreements one of which is deep integration with domestic tax legislation that doesn’t stand still, but is evolving constantly. Methods of research. The preparation phase included the following research methods: formallogical analysis, system-based analysis, description, juxtaposition, synthesis and summarizing.Basic outcomes. The author draws a conclusion that the alteration (expansion) of tax jurisdiction which impacts i.a. the contents of tax residents’ rights of one or both treaty countries (party countries, treaty states) is actually the essence of tax treaty override. The main objectives of regulatory impact are jurisdictional capabilities (distributive rules) of states and tax reliefs for residents (individuals for the tax agreements). The phenomenon under consideration represents an artificially generated collision between the provisions of tax treaties and more recent norms of domestic legislation of one of the countries subject to a tax agreement, while the mentioned issue should be resolved in favor of domestic regulations. The main goals of regulatory impact include: jurisdictional capabilities of states (dis-tributive rules) and tax reliefs or benefits for residents (individuals for the tax agreements). Tax treaty override emerges when a provision of a law prevails and cannot be overridden by the means of tax agreements, including the test of correspondence between a national legal definition and the agreement context. At the same time legal changes that have prevailing power may correspond with international law (reasonable protection of national tax base) since the treaty states seek to eliminate double taxation without creating possibility of taxation freedom or reduction of taxation through tax avoidance and tax evasion.Раскрыто авторское представление о существе такого явления, как tax treaty override, и обозначены дискуссионные аспекты, связанные с ним. Tax treaty override – действие (в ряде случаев – бездействие) по расширению налогообложения за пределы (юрисдикционные ограничения), определенные в соглашениях об избежании двойного налогообложения, которое реализуется, главным образом, посредством целенаправленного изменения внутреннего законодательства. Изменение (расширение) налоговой юрисдикции, влияющее, в том числе, на содержание прав налоговых резидентов одного или обоих договаривающихся государств, – ядро tax treaty override. Главными целями регуляторного воздействия являются: юрисдикционные возможности государств (дистрибутивные правила) и налоговые льготы для резидентов (лиц для целей соглашений об избежании двойного налогообложения)
О направлениях развития государственно-частного партнерства в пенитенциарной сфере
Get PDFThe subject. The production sector of the Russian penitentiary system requires development and modernization in order to increase the level of convicts’ employment, to ensure the growth of their labor productivity, which is ultimately aimed at increasing the level of correctional impact of socially useful labour. In modern conditions of market economy development, low efficiency of state production organizations economic activity on competitive markets, as well as the lack of budget funds for the modernization of production assets, the most promising form of organization of penitentiary institutions production activities is public-private partnership. The aim of the article is to develop scientifically based provisions that define the most promising areas for the development of Russian legislation, which will significantly improve the practice of implementing public-private partnership projects in the production sector of the penitentiary system. The methodology. In the course of the study, a complex of general scientific and special methods of scientific search was used, including scientific abstraction, a systematic approach, a dialectical method of cognition, as well as comparative legal and structural-system methods of research. The information base of the study is represented by scientific works of Russian and foreign scientists-penitentiaries, statistical data, regulations, as well as data on legal practice in the field under study. The main results, scope of application. The prerequisites for promising changes in the legislation that determine the need for a significant modernization of the production sector of the penitentiary system are identified. The expansion of the practice of implementing production projects with the involvement of private business initiatives in penitentiary institutions makes it possible to strengthen the corrective impact of socially useful labour, to improve convicts’ food and clothing provision, as well as the communal living conditions of their detention. Conclusion. The article substantiates the need to develop a concept of interaction between the penitentiary system and the business community in order to improve the efficiency of convicts’ employment and their correction, within the framework of which the most relevant directions and stages of the development of public-private partnership should be determined in the future.Выявлены предпосылки перспективных изменений в законодательстве, определяющие потребность существенной модернизации производственного сектора пенитенциарной системы. Расширение практики реализации производственных проектов с привлечением частной предпринимательской инициативы в пенитенциарных учреждениях позволяет усилить корректирующее воздействие общественно-полезного труда, улучшить продовольственное и вещевое обеспечение осужденных, а также коммунально-бытовые условия их содержания. Обоснована необходимость разработки концепции взаимодействия пенитенциарной системы с бизнес-сообществом с целью повышения эффективности трудоустройства осужденных и их исправления, в рамках которой далее следует определить наиболее актуальные направления и этапы развития государственно-частного партнерства
Интернет-провайдеры как субъекты предупреждения сексуальной преступности в Интернете
Get PDFThe subject of the article is the provisions of the legislation of the Russian Federation aimed at ensuring the sexual inviolability of a minor.The object of the research is the relations connected with ensuring the sexual inviolability of minors.The Internet serves as an additional tool that facilitates access to minors, their social pages, the impact on the psyche of minors, and the involvement of children in destructive groups. However, not all articles establishing criminal liability for violation of the sexual inviolability of children contain a qualifying feature - this is the use of the Network in the implementation of such activities. Thus, Art. 135 of the Criminal Code of the Russian Federation, which establishes criminal liability for committing indecent acts against minors, does not contain a qualifying feature - the commission of a crime through the use of the Internet.The organization of Internet relations on the Web is carried out by various Internet providers, whose activities are connected both with organizing the communications of network users and with ensuring the circulation of information on the Internet. Based on these theses, the article provides answers to such questions as can acts were committed with the help of Internet technologies to be qualified under Art. 135 of the Criminal Code of the Russian Federation, is the use of Internet technologies by ISPs effective as a tool to combat crimes against the sexual integrity of minors carried out using the Web, and what legal and technical instruments will ensure the sexual integrity of children?The study showed that the norms of the Criminal Law aimed at preventing crimes related to the sexual inviolability of minors are also applicable to acts committed using the Internet. In accordance with the legislation of the Russian Federation, violence can take the form of physical or mental impact on a person, carried out through the Internet. Regarding the possibility of committing indecent acts on the Web, it can also be concluded that such acts can be recognized as depraved, despite the absence of direct physical contact with the body of the victim.States use various methods for determining the content, recognizing images distributed on the Web. The most commonly used technological tool is the information monitoring method. However, the obligation to use this method, both in Russia and in European countries, is not provided for all types of hosting providers.In connection with the analysis of Russian legislation, we can conclude that the possibilities of such hosting providers as the owners of audiovisual services and news aggregators in the field of information monitoring remained unused. Thus, the Federal Law “On Information, Information Technologies and Information Protection” does not contain requirements for the owners of audiovisual services and news aggregators to conduct mandatory monitoring of information distributed on Internet platforms.The use of content filtering technology cannot be considered a panacea, but its mandatory use by various hosting providers will reduce the likelihood of distributing prohibited information.The requirement for the owners of social networks to monitor content by their users, defined by the Federal Law “On Information, Information Technologies, and Information Protection”, is only the first step taken towards reducing the volume of prohibited content posted on the Web. However, the requirements for the use of image and text recognition technologies by Internet providers remained outside.The article used the methods and techniques of formal logic - this is analysis and synthesis, analogy, comparison, hypothesis, proof in order to determine assumptions and find answers to the questions posed in the article.The study and comparative analysis of the practice of ensuring the safety of children from information posted on the Web, reflected in foreign studies, demonstrating possible solutions, made it possible to compare Russian experience with the experience of foreign colleagues and draw conclusions about approaches to solving the problems.The methods of forecasting and modeling are used for formulating possible ways to develop regulation and eliminate gaps in Russian legislation.Проводится анализ эффективности предотвращения преступлений в случае наделения интернет-посредников обязанностью использовать программные технологии модерации контента, распознавания образов и фильтрации. Актуальность исследования определяется ежегодным ростом статистических показателей преступлений против половой неприкосновенности и половой свободы несовершеннолетних
«Золотой век русского старообрядчества и сектантства»: реформа правового статуса старообрядцев и сектантов 1905–1906 гг. сквозь призму правоприменения
Get PDFThe article contains an analysis of the legal situation of sectarians and Old Believers of various consents after the publication of decrees on April 17, 1905 "On strengthening the principles of religious tolerance" and on October 17, 1906 "On the procedure for the formation and action of Old Believer and sectarian communities." The study is based on the materials of the Russian socio-political and Old Believer press, documents of private origin (diary entries of public and state figures), etc.The focus of the authors' attention is government decrees and circulars, as well as materials of lawsuits against Old Believers and sectarians. The authors recreate the law enforcement context of the implementation of the confessional reform of 1905–1906 and its impact on the legal life of representatives of Old Believer consents and sectarians, in particular, representatives of the so-called "Izuver" sects. Using the possibilities of formal-legal, comparative-legal and especially historical-biographical methods of historical-legal research, involving the analysis of current legislation by contemporaries, the authors come to the conclusion that the practice of applying new legislation contained numerous problem places. There were bureaucratic methods of reform, and dubious in some cases expert opinions of missionaries at trials, and a lack of understanding of the differences between Old Believers and sectarians, and other factors that make up the so-called "executor effect," which hindered the implementation of religious reform. The main drawback of law enforcement practice was seen by religious scholars in maintaining the principle of administrative guardianship of religious societies, which reflected the inconsistency of state policy in this matter.Анализируется правовое положение сектантов и старообрядцев различных согласий после выхода в свет указов 17 апреля 1905 г. «Об укреплении начал веротерпимости» и 17 октября 1906 г. «О порядке образования и действия старообрядческих и сектантских общин». Исследование базируется на материалах российской общественно-политической и старообрядческой печати, а также документах частного происхождения. Воссоздается правоприменительный контекст реализации конфессиональной реформы 1905–1906 гг. и ее воздействия на юридический быт старообрядческих согласий и сектантов, в частности представителей так называемых «изуверных» сект. В фокусе внимания – правительственные указы и циркуляры, отклики на них специалистов, материалы судебных процессов над старообрядцами и сектантами
Изменение фактических обстоятельств в контексте вынесения судебных актов по гражданским делам
Get PDFThe subject of the study within the framework of this article are the norms of civil procedural law and arbitration procedural law concerning the issuance of judicial acts in connection with a change in factual circumstances relevant to the case. The purpose of the study is to identify and classify cases in which the current legislation and law enforcement practice allow the issuance of a new judicial act in connection with a change in the actual circumstances of the case. At the same time, the purpose of the study is related to the confirmation of the hypothesis about the diversity of the bases of such a classification.Within the framework of this study, the functional method, the system-structural method, the formal-legal method and the hermeneutic method were used. The use of these methods is due to the need to analyze a large volume of legal norms and judicial practice on the subject of the study. The article analyzes the legal mechanisms, the application of which is associated with the issuance of judicial acts in the framework of civil and arbitration proceedings based on changes in the factual circumstances of the case. The following mechanisms are identified as these mechanisms: the possibility of filing a claim with a new basis, revision of judicial acts under new circumstances, changing the method and procedure for the execution of a court decision, postponement and installment of the execution of a court decision, indexation of the amounts awarded.Cases of application of these mechanisms are classified according to the procedural order of consideration by the court of changes in circumstances and its consolidation in judicial acts, while the following types are distinguished: cases related to the consolidation of circumstances by making a new court decision on a claim with a new basis; cases related to the consolidation of circumstances by making a court ruling in connection with the emergence of new circumstances; cases related to the consolidation of circumstances by issuing a court ruling in connection with a change in the method and procedure for the execution of a court decision, postponement and installment of the execution of a court decision, indexation of the amounts awarded. Cases of the use of these mechanisms are also classified by the type of judicial act fixing such changes, while the following types are distinguished: cases related to the consolidation of circumstances by issuing a court decision; cases related to the consolidation of circumstances by issuing a court ruling.The author concludes that the use of the term "new circumstances" is incorrect in relation to certain grounds for reviewing judicial acts, in connection with which it is proposed to amend the norms of procedural legislation. In relation to these cases, it is proposed to use not the term "new circumstances", but the term "change in the content of legal norms or their interpretation that is relevant to the case".Based on the above, the purpose of the study has been fully achieved.Анализируются правовые механизмы, применение которых связано с вынесением судебных актов в рамках гражданского и арбитражного процесса на основании изменения фактических обстоятельств дела. Случаи применения данных механизмов классифицированы по процессуальному порядку рассмотрения судом изменения обстоятельств и его закрепления в судебных актах, а также по виду судебного акта, фиксирующего такие изменения. Делается вывод о некорректности применения термина «новые обстоятельства» применительно к отдельным основаниям пере-смотра судебных актов, в связи с чем предлагается внести изменения в нормы процессуального законодательства
Организационно-правовые формы и отличия административно-правового статуса территориальных органов федеральных органов исполнительной власти Российской Федерации
Get PDFThe subject of the study is the norms of administrative legislation regulating the territorial features of public administration in Russia. The chosen topic receives a certain update against the background of the formation of the definition of "system of public authority", which is not fully covered at the doctrinal level. The purpose of the study is to assess the current state of legal regulation of the activities of territorial bodies of federal executive bodies. In the context of the functioning of the power vertical, there is a need to unify their administrative and legal status, since the unity of the public authority system is the achieved result of the constitutional reform of 2020. Methodology and research methods. As the basis of the research methodology, the author chose the formal legal method, based on the established principles of dialectical cognition. With its help, the non-transparency of the organization of territorial bodies exercising the fullness of state administration in the subjects of the federation was revealed. The main scientific results of the study are built around the hypothesis of excessive institutionalization of the territorial and central divisions of the executive authorities with the priority of subordinate legal regulation. It has been proved that in this case, both the efficiency of public administration and the trust in public law institutions on the part of civil society may decrease. Conclusions. Based on the legal nature of the territorial bodies of the federal executive authorities, it can be concluded that they are in hierarchical subordination, but at the same time they are endowed with the full implementation of the powers attributed by law to their jurisdiction. In the absence of a single normative act that would detail the constitutional foundations for the exercise of public authority, most of them are established in the manner prescribed by the normative act issued by the entity that manages the activities of the relevant federal executive authority. This practice has hidden defects that reduce the effectiveness of public administration. The best way to create a transparent mechanism of public administration is to abandon the practice of legal regulation of the administrative and legal status of the territorial bodies of federal executive authorities by by-laws. By-laws may have a certain potential in terms of the distribution of powers within the structure of the territorial body of the federal executive authority, however, “status” norms should be present in the provisions of a separate federal law regulating the procedure for the establishment, transformation and liquidation of the territorial bodies of the federal executive authority.Исследуются нормы действующего административного законодательства, на основании которых в перспективе возможно совершенствование организационно-правовых форм деятельности территориальных органов федеральных органов исполнительной власти. Предметом анализа избран дисбаланс в правовом регулировании их административно-правового статуса, вследствие которого управленческая деятельность становится нетранспарентной. Обосновано, что модернизация деятельности органов публичной власти требует формирования унифицированной структуры территориальных подразделений федеральных органов исполнительной власти, определенной законом, а не подзаконными актами. Приводятся рекомендации по оптимизации структуры вертикали исполнительной власти, адекватные современной социально-экономической ситуации
Концепция развития механизма репутационной ответственности организации в рамках новой модели научной аттестации
Get PDFThe subject of the study is the concept of developing a mechanism for the reputational responsibility of organizations endowed with the rights provided for in paragraph 3.1 of Article 4 of the Federal Law from August 23, 1996 No. 127-FZ "On Science and State Scientific and Technical Policy".The purpose of the article is to propose specific tools for the implementation of the mechanism of reputational responsibility of organizations with the right to independently award academic degrees. The article examines the method of self-examination of the certification model of the organization, indicators of its effectiveness, and also provides proposals for the development of indicators for monitoring the activities of dissertation councils of organizations with the right to independently award academic degrees.The use of general logical research methods, including analysis and synthesis, the formal legal and comparative legal methods, allowed the authors to come to the following conclusions: (1) for the effective conduct of self-examination in each organization, it is advisable to adopt local regulations that approve the regulation on the procedure for conducting selfexamination and the report on the conduct of self-examination; (2) the list of information and data given in the article to be assessed during self-examination is exemplary, and can be expanded taking into account the characteristics of a scientific or educational organization; (3) organizations can be recommended to distribute digests about the dissertations defended, their real contribution to the development of science to leading educational and scientific organizations, and post them in free access on the official website of the organization. They may also contain information about self-examination and monitoring of dissertation councils, scientific attestation processes, other information that contributes to the formation of a stable positive image of the organization, the scientific community's trust in its certification model. It is substantiated that, within the framework of the new model of scientific attestation, the development of the institution of reputational responsibility of organizations with the right to independently award scientific degrees is the key to ensuring the quality of reproducible scientific personnel.Рассматривается концепция развития механизма репутационной ответственности организаций, наделенных правами, предусмотренными п. 3.1 ст. 4 Федерального закона от 23 августа 1996 г. № 127-ФЗ «О науке и государственной научно-технической политике». Предлагаются конкретные инструменты для реализации механизма репутационной ответственности организаций, наделенных правом самостоятельного присуждения ученых степеней. Обосновывается, что в рамках новой модели научной аттестации развитие института репутационной ответственности указанных организаций является залогом обеспечения качества воспроизводимых научных кадров
Налоговое законодательство государства и правила применения контрольно-кассовой техники: вопросы интеграции
Get PDFThe subject of the study is the legal regulation of the obligation to use cash registers and its relationship with the tax obligation, as well as the ratio of tax control and control over the use of cash registers (operational control).The purpose of the study is to determine the theoretical, practical and legislative (normative) approaches to the integration of relations for fixing settlements (including with the use of cash registers) in the sphere of tax legislation regulation. The author determined the place of relations in the field of application of cash registers in the system of tax legal relations.The main hypothesis proposed by the author is that Russian legislation lacks the required quality of a legal link between the use of cash registers and the payment of taxes. According to the Tax Code of the Russian Federation, the obligation to use cash registers is not the responsibility of the taxpayer. At the same time, the obligation of organizations and individual entrepreneurs who make settlements in the Russian Federation is enshrined in a separate legislative act. This act establishes that the use of cash registers is carried out, among other things, for tax purposes, and the tax authorities are vested with the appropriate powers to control the use of cash registers.The author emphasizes that the use of a cash register is a tool for fixing the calculation - documenting in the trusted zone of the state the fact of the financial and economic life of the taxpayer. The nature of the obligation to use cash registers is the nature of tax legal relations. Although liability for violation of the rules for the use of cash registers under Russian law is administrative in nature, this fact does not contradict the theory of law. Consequently, the transformation of administrative responsibility for violation of the rules for the use of cash registers into tax liability is optional.In this regard, it is necessary to implement legislative changes in order to integrate into the tax legislation relations on the use of cash registers and control over the use of cash registers. The author, citing foreign legislation as an example, points to various options and degrees of integration. As the best option, it is proposed to include the obligation to record settlements in the Tax Code of the Russian Federation and recognize operational control as part of tax control there.In the course of the work, the author used both general research methods, including methods analysis and synthesis, as well as industry, including the formal legal method.Based on the results of the study, the author comes to the conclusion that it is necessary to transform the approach to the use of cash registers, to move to the category of “fixing settlements”. The necessity of including operational control in the composition of tax control is emphasized. This fact will create a single set of tools and rules for the work of tax authorities. All of the above will lead to the fact that each specific fact of violation of the rules for the use of cash registers can be reflected in a desk or field tax audit. As a result, the obligation to fix the calculations will become the basis for the functioning of new and promising taxation regimes.Рассмотрено соотношение действующего правового регулирования применения контрольно-кассовой техники (ККТ) в Российской Федерации и налогового законодательства. Ввиду отсутствия на сегодняшний день необходимого качества правовой связи между применением ККТ и уплатой налогов автором, после определения места ККТ в системе правоотношений, последовательно рассмотрены теоретические, практические и нормотворческие вопросы интеграции законодательных норм о применении ККТ в систему налогового законодательства, обоснована необходимость такой интеграции и определены ее основные параметры. Отражены основные идеи автора относительно трансформации подхода законодателя к регулированию обязанности фиксации расчетов и оперативного контроля
Генетические ресурсы как объект международного права
Get PDFThe article examines whether the legal regime of genetic resources is outlined in the context of applicable rules relating to biological diversity. The purpose of the research is to confute the prospects for the formation of a universal legal regime for genetic resources, in the context of the draft UN Agreement on the Conservation and Sustainable Use of Marine Biological Diversity in Areas beyond National Jurisdiction, and the possibilities of using regional mechanisms in this domain.The methodology of the research includes the formal legal, comparative, historical, systemic and structural methods. The authors analyze and examine applicable international legal sources, including the 1992 Convention on Biological Diversity and its 2010 Nagoya Protocol. On the basis of the systemic and structural method the authors carry out the analysis of the sources of international law related to the conservation and sustainable use of genetic and other biological resources.The main results. The international community’s interest in genetic resources results from the growing need to take more informed environmental decisions. The relevant universal legal basis, created by the 1992 Convention on Biological Diversity, does not provide answers to some important questions, including the detailed legal definition of the term “genetic resources”, though the relevant definition contained in the 1992 Convention remains the only one that has been accepted by a large number of states. It is possible that states will be able to develop a more concrete legal rules relating to the genetic resources in the course of negotiating the UN Agreement on the Conservation and Sustainable Use of Marine Biological Diversity in Areas beyond National Jurisdiction. However, the development of such a universal international treaty might require a lot of effort in order to reconcile the divergent interests of states.Conclusions. Based on the analysis of applicable international law, the authors assert that the generally outlined legal basis for conservation of biodiversity, laid down by the 1992 Convention, demands further detailing in the modern context. The UN process on the conservation and sustainable use of marine biological diversity in areas beyond national jurisdiction is likely to take considerable efforts of participating actors before the appropriate legal mechanisms are agreed upon. So regional legal regimes might be an appropriate way to ensure the efficient management of genetic resources taking into account peculiarities of each individual region.Вопрос, сложились ли контуры международно-правового режима генетических ресурсов, исследуется в контексте, прежде всего, применимых норм о биоразнообразии и растущей осведомленности государств о востребованности научно уточненных правовых мер охраны окружающей среды. Анализируются действующие международно-правовые нормы о генетических ресурсах, а также разрабатываемый в настоящее время проект договора о сохранении и устойчивом использовании биоразнообразия в районах за пределами действия национальной юрисдикции. Рассматриваются и вариантные перспективы уточнения правового режима генетических ресурсов на региональном уровне
Соотношение конфиденциальности и налоговой прозрачности при правовом регулировании автоматического обмена информацией о финансовых счетах в США
Get PDFThe 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.Исследуется проблема соотношения частного и публичного интереса при автоматическом обмене информацией о финансовых счетах, т. е. проблема баланса между стремлением государств к репатриации выведенных за рубеж активов и желанием налогоплательщиков сохранить в тайне информацию о своей финансовой деятельности. Посредством анализа регулирования в США выявляются лакуны в законодательстве о бенефициарном собственнике, которые в совокупности с особенностями межправительственных соглашений США, имплементирующих FATCA, могут быть использованы иностранными инвесторами в целях ухода от правил Общего стандарта отчетности. В результате граждане США и иностранные инвесторы при автоматическом обмене информацией о финансовых счетах оказываются в разном правовом положении