Наследование по закону в Российской Федерации. Очередность призвания наследников по закону

The aim of the article is to evaluate the hereditary succession in the Russian Federation. The author presents the order of coming into an inheritance in the Russian civil code

REVIEW OF RISKS REGARDING LOW TAX JURISDICTIONS WITHIN THE ESTONIAN TAX SYSTEM

Over the last decade a tendency in the world started, regarding an opposition to the use of the offshore jurisdictions. Most of the countries have implemented legal norms, which create obstacles for pulling out capital from the state and into the low tax jurisdiction. As such, in order to do business one must not only understand the tax system of the country itself, but also how it regulates deals with offshores.Ignoring this matter may lead to unplanned tax losses and damage the reputation of the company. At the same time, knowing such legal norms allow one to plan out his business and create an effective tax optimized business model, that will be able to provide stable income without breaking any legal norms.In addition, Estonia, due its own tax system and due to being a member of EU provides sufficient grounds for effective tax planning. Thus, the matter of low tax jurisdiction regulation becomes even more important

LEGAL REGULATION OF CRYPTOCURRENCIES AND APPLICABLE RISKS

Cryptocurrencies – a new, but quickly developing concept within the sphere of finance. Opinions regarding it still differ, not only on a personal level, but also when it comes to governments.Overall the legal regulation regarding cryptocurrencies in the world is still in the formation stage. Currently the legal norms that do exist, are primarily directed towards the minimization of existing risks, especially in the field of money laundering. Though there is already no reason to doubt, that during the coming years the regulation will become stricter. In some countries cryptocurrencies are outright forbidden. For example, in China, in February 2018 additions to the legislation were issues, that broadened the cryptocurrencies ban.In other countries cryptocurrencies shall be strictly regulated. For example, in Estonia, a member of EU, cryptocurrencies are fully legal. Estonia can be reviewed as a country that independently developed its own regulation in this field. Though there is no guarantee that the legislators will keep up with the quickly developing technologies.One way or another cryptocurrencies exist and are not going anywhere. The legislation that regulates them shall be developed further and they shall become a important part of the modern financial system. The level of their influence is hard to predict, things are changing too quickly, but their existence is a fact. It is necessary to remember, that that cryptocurrencies are not a magical solution or means of profit. It is a financial instrument, new, in many ways unique, with its own special drawbacks and benefits. It is important to know and understand them, also to keep an eye on the developing technologies

On the tunnel number and the Morse-Novikov number of knots

We prove that the Morse-Novikov number of a link L in a 3-sphere is less than or equal to twice the tunnel number of L.Comment: 8 pages, revised and extende

Eesti Vabariigi alaealiste kaitse seadusandlus ja kaasaegsed väljakutsed

http://www.ester.ee/record=b4409518~S

Centrality measure for positive elements of W*-algebras

In this article we propose two measures one that gives an answer "How far is an element from central" and the other "How far a linear functionalis from tracial?" As we see from the article the measure of centrality incase of positive bounded operators has a tight connection with the conceptof invertibility

Global geometry of two-dimensional charged black holes

The semiclassical geometry of charged black holes is studied in the context of a two-dimensional dilaton gravity model where effects due to pair-creation of charged particles can be included in a systematic way. The classical mass-inflation instability of the Cauchy horizon is amplified and we find that gravitational collapse of charged matter results in a spacelike singularity that precludes any extension of the spacetime geometry. At the classical level, a static solution describing an eternal black hole has timelike singularities and multiple asymptotic regions. The corresponding semiclassical solution, on the other hand, has a spacelike singularity and a Penrose diagram like that of an electrically neutral black hole. Extremal black holes are destabilized by pair-creation of charged particles. There is a maximally charged solution for a given black hole mass but the corresponding geometry is not extremal. Our numerical data exhibits critical behavior at the threshold for black hole formation.Comment: REVTeX, 13 pages, 12 figures; Reference adde