Theoretical and practical problems of legal regulation of banking, tax and trade secrets in business
( Pp. 326-331)

More about authors
Yakovleva Irina aspirantka kafedry Predprinimatelskogo prava MGYuA im. O.E. Kutafina
Abstract:
The article is devoted to the study of new legal rules of the Russian legislation regulating banking, tax and trade secrets, as well as the solution of a number of theoretical and practical problems, such as the definition of the secret, which refers to a special legal regime, the value of trade secrets as property, ensuring the satisfaction of private and public interest, the right to access to bank and tax secrecy persons whose rights and interests may be violated in the absence of information, for example, the beneficiary under the contract nominal account in the case of the absence of special conditions on access to Bank secrecy or contractors of the taxpayer in respect of which the investigation on the fact of the presence of stuffiness in the payment of taxes. Proposals on optimization of work with foreign taxpayers in part direction information of the Russian financial institutions in foreign tax authority consisting in the necessity of harmonization of providing information only in the absence of decisions by public bodies about the ban, as well as to eliminate conflicts of customs legislation in the area of information by the customs authority at the customs inspections
How to Cite:
Yakovleva I.., (2014), THEORETICAL AND PRACTICAL PROBLEMS OF LEGAL REGULATION OF BANKING, TAX AND TRADE SECRETS IN BUSINESS. Business in Law, 5 => 326-331.
Reference list:
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Kirilina V.E. Pravovoy rezhim nalogovoy tayny // Zakony Rossii: opyt, analiz, praktika. 2010. № 4.
Koleboshin G.M. Osobennosti okhrany konfidentsial noy informatsii, sostavlyayushchey sekret proizvodstva. Diss. kand. yurid. nauk. M., 2007.
Kostenko M.YU. Nalogovaya tayna: Nauchno-prakticheskoe posobie. M., 2001.
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Keywords:
confidential information, mystery, banking secrecy, tax mystery, trade secret, beneficiary, public interest, foreign taxpayer, access mode, the consent of the client.


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