Eurasian Research Centre for Comparative and International Tax Law

The Eurasian research center for comparative and international tax law was founded in accordance with the decision of the Academic Council of June 26, 2006. On the basis of which, the rector of the University approved the Regulations on the Center. Its status is also determined by the Protocol on Cooperation between the Interparliamentary Assembly of EurAsEC and Ural State Law Academy of November 28, 2007. Since its foundation, the director of the Center has been Danil Vladimirovich Vinnitsky, Doctor of Law, Professor, Head of the Department of Financial Law of Ural State Law University.

The center became the first specialized research unit in the Eurasian Economic Union (community) carrying out research projects in the field of comparative and integration tax / financial law of the EAEU / EurAsEC. In addition, the Center implements research projects in the field of European Union law and the legal framework of the EU-Russian partnership.

Taking into account the potential of the Sverdlovsk region as an economically developed region located in the geographical and transport center of the Eurasian Economic Community, in 2006-2009 a number of proposals were prepared for the governor on the development of EurAsEC integration law and means of supranational legal protection of economic entities. The Center's proposals were generally supported by the Minister of Foreign Affairs of the Russian Federation S.V. Lavrov and were developed in the framework of the discussion of the EAEU law issues during the expert dialogue with the Eurasian Economic Commission and the EurAsEC Court in 2012-2014.

The center cooperates with the CIS Economic court, which serves as the court of the Eurasian Economic Community. Head of the Center D.V. Vinnitsky took part in scientific and official events dedicated to the reform of the Court and the expansion of its jurisdictional competence, as well as in research conducted under the auspices of the Customs Union forums in Minsk in 2012-2013, and the EEA / EAEU financial forums in Moscow in 2014.

The center has established close working contacts with various universities, legal institutes and leading scientists in the field of tax and financial law in the EU countries (Austria, Germany, Hungary, Spain, Italy, the Netherlands, Poland, Finland, the Czech Republic, Sweden), the EurAsEC / CIS States (Ukraine, Belarus, Kazakhstan, Uzbekistan, Kyrgyzstan), as well as the BRICS States (Brazil, India, China, South Africa), etc. With the active participation of the Center, sessions of the European-Asian Legal Congress are held on the basis of the University. In 2015 the BRICS Institute of Law was created - the first such specialized legal institution in Russia.

Since 2009, the Center has also been serving as the editorial office of the Russian Yearbook of Tax / International Tax Law, issued jointly with St. Petersburg State University, Moscow State Law Academy (U), MGIMO and a number of foreign institutions.

Main objectives of the Center:

·         coordination of activities of scientists interested in conducting comparative analysis and other research in the field of tax and other financial legislation of the EU / EAEU member states and BRICS countries;

·         development of proposals for the development of integration financial, tax and currency law of the EU / EAEU and BRICS countries, as well as harmonization (convergence or unification) of national legislation in the field of taxation and finance;

·         development of proposals for the implementation of international norms (standards) in the provisions of national legislation and the legal framework of the EU/EAEU and the BRICS states in the field of tax and financial relations;

·         preparation of proposals for improving the standards of teaching subjects of the financial and legal cycle in higher educational institutions of the CIS / EAEU member states and improving the legal framework of the partnership between Russia and the European Union, as well as the BRICS countries in the field of tax and financial relations;

·         informing business entities about the contractual legal framework of the Customs Union and the EAEU, as well as the practice of its interpretation.

Main activities of the Centre: 

·         preparation of materials containing a comparative analysis of national legislation of different countries and international agreements;

·         preparation of experts' report at the request of interested state authorities and international organizations;

·         preparation of draft legal acts and opinions on them, as well as complex expertise of concepts, programs and other documents;

·         establishment of scientific contacts between scientists and specialists in the field of financial law in various countries;

·         preparation of scientific papers (articles, collections) and translations of publications of foreign authors;

·         organization and holding of scientific and practical conferences, round tables, seminars and other scientific events;

·         maintaining an archive of scientific works on the problems of EAEU/Customs Union law, BRICS countries and facilitating coordination of research topics;

·         preparation of conclusions on financial and tax legislation and practice of its application in the EAEU states, as well as on the procedure of application of certain interstate agreements, including international tax agreements, at the request of interested business entities.

The Center specialists have extensive experience in research work commissioned by state authorities and local self-government bodies, as well as international integration entities (Inter-Parliamentary Assembly and EurAsEC Integration Committee, Eurasian Economic Commission). Over the past ten years, the Center specialists have participated in more than 20 major research projects, including those commissioned by the EurAsEC Interparliamentary Assembly, the Government of the Russian Federation, Administrative Department of the President of the Russian Federation, the Ministry of Economic Development of Russia and other departments.

The following research projects carried out by the Center should be emphasized:

1.   «Development of normative legal aspects of the functioning of the dispute resolution system within the EurAsEC, taking into account international experience", carried out in 2011 by order of the Ministry of Economic Development of Russia;

2.   "Development of the updated concept, structure and fundamental provisions of the EurAsEC Tax Legislation Framework" was carried out in 2011 for the IPA EurAsEC;

3.   "Development of an updated concept and structure of the EurAsEC Budgetary Legislation Fundamentals", carried out in 2011 by order of the IPA EurAsEC;

4.   "Analysis of existing agreements on the avoidance of double taxation, development of recommendations for improving agreements", carried out in 2010 by order of the Government Office and the Administrative Department of the President of the Russian Federation;

5.   "Legal problems of integration of the Eurasian economic space", carried out in 2009 by order of the Government Office and the Administrative Department of the President of the Russian Federation;

6.   "VAT in export and import operations: a comparative legal analysis of key provisions of national legislation in the context of concluded international agreements", was carried out in 2009 by order of the IPA EurAsEC;

7.   "Harmonization of VAT legislation in EurAsEC" was carried out in 2009 by order of IPA EurAsEC.

At the request of the state authorities of the Russian Federation and local self-government bodies, the Center's specialists prepare legal and scientific opinions on various legal issues, including those related to the budget process, taxation and public finance.

The Center also carries out legal analysis and prepares legal opinions on orders from individuals, enterprises and institutions. For example, legal (scientific) opinions and certificates were prepared for the Constitutional Court of the Russian Federation, the Federal Arbitration Court of the Ural District, the Arbitration Court of the Sverdlovsk Region, the Notary Chamber of the Sverdlovsk Region, higher educational institutions, the largest enterprises of the mining, metallurgical industry and other industries of the Ural Federal District, Eastern Siberia and the Far East.

The Center's specialists make annual reports at the sessions of the European-Asian Legal Congress and take part in many international scientific events. In 2014, within the framework of the Eighth Session of the European-Asian Legal Congress, a basic agreement on scientific cooperation was signed between the Centre, USLU and the leading European analytical agency IBFD (International Bureau of Fiscal Documentation). Also, with the participation of the Center, the Vienna University of Economics and Business organizes an annual summer school on international tax law for students from Eastern Europe (Vienna, Austria).