BRICS Law Institute

The BRICS Law Institute is a research and educational center, established in the framework of cooperation between a number of leading universities of BRICS countries. The permanent executive body of the Institute (Executive Secretariat) is situated in Ekaterinburg (Russia). The BRICS Institute of law was established on June 17, 2015 in Ekaterinburg. The Memorandum on the establishment of the Institute was signed by representatives of leading universities of Ekaterinburg, Sao Paulo (Brazil), Beijing (China), Jodhpur (India), and Pretoria (South Africa). In the future, the list of project participants was significantly expanded. According to the Memorandum the Institute shall coordinate the academic cooperation of the BRICS countries in the sphere of law with assistance of experts of the International Bureau of Fiscal Documentation (IBFD). The active work of research group for BRICS tax law and signing the Basic agreement on academic cooperation between Ural State Law University (USLU), the IBFD and the Eurasian Research Center for Comparative and International Fiscal Law (the 8th Session of the European-Asian Law Congress, Ekaterinburg) have preceded the establishment of the Institute. In the future, it is planned to conclude bilateral agreements on scientific cooperation (currently, such agreements are concluded with the University of Sao Paulo and a number of major Chinese universities).

Main objectives of the BRICS Law Institute:

·  conducting and coordinating comparative studies of the legal systems of the BRICS countries;

·  conducting legal expertise and developing legal documents aimed at improving and harmonizing the legal systems of the BRICS countries;

·  conducting comparative legal research and drafting international legal acts aimed at ensuring economic, financial and tax cooperation between the BRICS countries;

·  participation in the organization of international scientific conferences on the law of the BRICS countries and other conferences, symposia and forums that are significant for achieving the goals of the Institute;

·  facilitating the publication of scientific papers and other publications related to the study of the law of the BRICS countries;

·  facilitate the implementation of educational projects and the organization of lectures on the problems of the law of the BRICS countries;

·  legal expertise and advisory work in the field of economic activities of business entities in the jurisdictions of BRICS States or in other jurisdictions, where the law of one of the BRICS States is applicable.

Following the discussion on the establishment of the BRICS Law Institute, which took place in a multilateral format, fundamental documents were signed, the adoption of which formed the basis for the initiatives to establish the Institute: Memorandum of Understanding and Cooperation within the framework of the BRICS Law Institute project dated June 17, 2015 and annex to Memorandum; Shanghai Declaration dated October 15, 2015; Agreement Establishing the BRICS Alliance of Law Universities dated October 15, 2015; Memorandum on Unified Educational Programs of Russian and Chinese Law Universities dated October 13, 2015. Thus, the establishment of the BRICS Law Institute was carried out in several stages, during which the number of participants among the leading law universities of the BRICS states increased significantly. At the first stage, in accordance with the Memorandum of June 17, 2015, the founders of the BRICS Law Institute were: Pontifical Catholic University of São Paulo (Brazil), University of São Paulo (Brazil), Ural State Law University (Ekaterinburg, Russia), National University of Law (Jodhpur, India), Beijing Union University (Beijing, China), University of Pretoria (Pretoria, South Africa). At the second stage, in accordance with the Agreement on the establishment of the Alliance of Law Universities dated October 15, 2015, the establishment of the Institute was supported by reputable scientific schools and law universities of the BRICS countries, in particular, the East China University of Political Science and Law, Kutafin Moscow State Law University (Moscow, Russia), Indian Law Institute, Amity University (India), University of Cape Town (South Africa). In addition, the International Bureau of Fiscal Documentation joined this project, which became one of the founders of the Institute on the basis of a separate agreement dated May 14, 2015. The establishment of the BRICS Law Institute and the Agreement Establishing the Alliance were also supported by the participants in the Shanghai Declaration 2015, including Brazilian Bar Association, Association of Lawyers of Russia, Bar Association of India, China Law Society, Law Society of South Africa, Shanghai Law Society, Yunnan University, Beijing Law Society, Liaoning University, etc. The establishment of the BRICS Law Institute was also supported by the Consortium of Russian Universities under the auspices of the Association of Lawyers of Russia, which includes Ural State Law University, Kutafin Moscow State Law University (MSLU), Lomonosov Moscow State University, and Saint Petersburg State University. The participants of the Shanghai Declaration highly appreciated the importance of legal research within the BRICS member countries and the establishment of the BRICS Law Institute in Ekaterinburg, the BRICS Institute of Legal Studies at the East China University of Political Science and Law, and Research Unit at the Center for Comparative Law in Africa University of Cape Town. These institutions, together with the future centers, opened in the universities of the BRICS countries, will provide a platform for the academic community and practitioners of the Member States for fundamental and systematic research, focused on the theory and practice of law in the framework of cooperation of the BRICS.

Viktor Dmitrievich Perevalov, head of the Department of Theory of State and Law of Ural State Law University, Doctor of Law, Professor, was elected the Scientific Director of the BRICS Law Institute. Director of the BRICS Law Institute is the head of the Department of Financial Law of Ural State Law University, Doctor of Law, Professor Danil Vladimirovich Vinnitsky. The main scientific and educational projects of the Institute are implemented by scientific (educational) teams consisting of scientific staff, specialists and experts involved in the work. The Institute's activities are carried out within the framework of scientific research of two main expert groups created in 2015: "Public economic disputes and international taxation, international mediation and ad hoc arbitration" and "General legal issues and integration of legal education systems". The expert groups include prominent representatives of science from the BRICS countries, as well as some other regions and global educational and scientific centers. The expert group "Public economic disputes and international taxation, international mediation and ad hoc arbitration" ensures the functioning of mediation and ad hoc arbitration groups as provided for by the national law of the Contracting States and concluded international agreements. It includes Professor of the University of São Paulo Luis Eduardo Schueri, Professor D.V. Vinnytsky, Chief Adviser to the National Institute of Public Finance and Politics (New Delhi) D.P. Sengupta, Associate Professor of Renmin University of China Hu Tianlong, Advocate for the Supreme Court of South Africa and Associate Professor at the University of Cape Town Joan Hutting, Researcher at the University of Florida Research Center and professor at this University Brauner Yariv, Director of Academic Affairs of the International Bureau of Fiscal Documentation, Professor at the Vienna University of Economics, Associate Professor at the University of Salerno Pistone Pasquale.

The expert group "General legal issues and integration of legal education systems" is working on research and educational projects in the field of comparative and international law in relation to the jurisdictions of the BRICS countries. Among its experts are professors at the Pontifical Catholic University of São Paulo Carlos Alberto Ferriani and Claudia Perri; Doctor of Law, Professor, Corresponding Member of the Russian Academy of Sciences, Adviser to the President of the Russian Federation on Legal Issues, Chairman of the Academic Council of the BRICS Law Institute Veniamin Fedorovich Yakovlev; Doctors of Law, Professors V. D. Perevalov and V. A. Bublik; the Rector of the National Law University (Jodhpur), Professor Poonam Saxena, Professors of Beijing Joint University Wang Ping and Yangming Shao. Since 2015, representatives of the founders and participants of the BRICS Law Institute have held annual meetings of the Institute's Coordinating Council, at which fundamental issues of scientific activity and organization of scientific work are resolved, scientific plans for research and activities are approved. In addition, the BRICS Law Institute holds annual meetings of expert groups. The first meeting of the Coordination Council was held on June 18-22, 2015 and was devoted to the application of mediation and other conciliation procedures in resolving disputes arising from cross-border economic activities, including in the BRICS area. Moreover, the meeting discussed the features of the international tax and legal policy of the BRICS countries at the present stage.

At the second meeting of the Coordination Council on June 9-10, 2016, the problems of harmonizing the economic interests of developed and developing countries, as well as the role of the BRICS countries in the formation of a new legal order were considered. The meeting participants presented reports on the following key areas: coordination of future research projects, academic and practical activities of BRICS law experts; the WTO law crisis and additional legal mechanisms to ensure sustainable economic development and effective dispute resolution in the modern world; economic integration of states and legal aspects of the establishment of accelerated economic development zones (special tax zones); legal aspects of international interaction of the BRICS states in the field of economy, finance and taxation: prospects for the preparation of multilateral conventions and the development of an international dispute resolution system (ncluding the G20 Plan and the OECD to counter the erosion of the tax base and transfer of profit centers abroad). The meeting of the Coordinating Council was attended by experts on legal issues of integration from all BRICS countries, official delegations from the professional legal communities of these states: D.P. Sengupta; R. Tavares (Brazil), Chief International Legal and Tax Policy Adviser to the National Confederation of Industry of Brazil (CNI); Director of the Center for African Comparative Law at the University of Cape Town, Editor-in-Chief of the «Comparative Law Journal» published in Africa, Vice-President of the International Academy of Comparative Law S. Mancuso (South Africa); Professors V. F. Yakovlev, V. D. Perevalov; General Director of the International Department of the Chinese Bar Association Gu Zhaoming; Honorary Secretary of the Indian Bar Association Ya. Anand (India); Doctor of Laws, an expert at the East China University of Political Science and Law, a specialist of the network BRICS Law Institute Na Li (China); Associate Professor, Head of the Department of Finance and Taxation, University of Cape Town, Doctor of Law Craig West; member of the International Tax Association Professor Daniel Deak (Corvinus University, Budapest, Hungary); Pasquale Pistone; Professor D. V. Vinnitskiy and other specialists of the Institute. In November 2016, a joint seminar of the BRICS Law Institute and the International Institute for the Unification of Private Law (UNIDROIT) was held in Rome (Italy), following which a cooperation agreement was signed. Representatives of the Institute also made presentations at the 77th International Law Association Conference (ILA, 7-15 August 2016, Johannesburg, South Africa). On June 8-9, 2017, the third expanded meeting of the BRICS Law Institute Coordinating Council was held in conjunction with the Legal Forum of BRICS and Developing States Experts.

The events were attended by experts on legal issues of integration from all BRICS states, official delegations from the professional legal communities of these states, experts from Latin America, Africa, Europe and other states, as well as representatives of the International Bureau of Fiscal Documentation (IBFD) and UNIDROIT: D. P. Sengupta; R. Tavares; S. Mancuso; Professors V. F. Yakovlev, V. D. Perevalov; J. Anand; P. Kumar, President-elect of the Indian Bar Association and the Supreme Court Bar Association (India); A. S. Chandhiok, Senior Vice President of the Indian Bar Association; Na Li; Craig West; Tracy Gutusa, Vice Dean of the Faculty of Law, University of Cape Town; Waheed Amiens, Associate Professor, Vice-Dean for International Cooperation, Faculty of Law, University of Cape Town; National Expert of the United Nations Conference on Trade and Development (UNCTAD), Professor Ammon Vincent Mbelle (Tanzania); Pasquale Pistone; Head of Legal Affairs, International Institute for the Unification of Private Law (UNIDROIT), Robert William Bridey-Watson; Head of the Master's Study at the Republican University of Montevideo, Professor Addi Mazz (Uruguay); Professor D.V. Vinnitsky and other specialists of the Institute.

Based on the results of all meetings of the Coordinating Council, experts developed practical recommendations for improving the system of cross-border legal regulation of economic relations and the corresponding law enforcement practice (Final Summary of the Discussion), which determined the plan for further expert work. In addition, the drafts of the BRICS multilateral conventions were developed and approved: on cooperation in the field of education, science and information; on the avoidance of double taxation with respect to certain types of income; on improving the system of settlement of cross-border tax disputes.

The BRICS Law Institute is actively involved in the preparation of various scientific publications, including the monographs "BRICS and the Emergence of International Tax Coordination" (2015), "International tax law: problems of theory and practice" (M., 2017), etc. The Institute's research formed the basis of one of the reports of the executive committee for the 11th session of the EAPC on the topic "Improving Tax Compliance in a Globalized World: an Approach of BRICS Countries" (Ekaterinburg, 2017). In 2015-2017 BRICS Law Institute became one of the organizers of legal seminars in Latin America, held at the Universities of São Paulo, Buenos Aires, Montevideo, as well as the Summer Law School at Beijing United University in August 2017. The theme of the Summer School covered such areas as "Investment and taxation in BRICS states"; "Special economic zones in BRICS States"; "Legal regime for the exchange of information between BRICS States"; "Legal regime of investments in BRICS States through the establishment of permanent representative offices of foreign companies"; "Issues of Taxation in Case of Company Insolvency: Approaches of the BRICS States". At the moment, the BRICS Law Institute, on the instructions of the Russian Ministry of Education and Science, is implementing a three-year scientific project involving an in-depth scientific and legal study of the fundamental-theoretical and practical problems of harmonizing the tax and financial systems of the BRICS states.