Aleksandr P. Ovechkin. Currency transactions between resident transport organizations and other residents and non-residents
Aleksandr P. Ovechkin - Doctor of Philosophical Sciences, professor, professor of the department ‘Administrative Law, Ecological Law, Information Law’ of the Law Institute of the Russian University of Transport
Abstract. Modern foreign economic, foreign politic and tourism activities, organization of international cultural exchange are impossible without appropriate transport support. In the course of the transportation process, transport organizations have to not only solve various kinds of problems associated with movement in time and space, but also fulfill their accounting obligations with residents and non-residents. Consequently, the active involvement of Russian transport organizations in various areas of the modern international process includes them not only in the field of the transportation process, but also makes them active participants in currency relations. Therefore, one of the most relevant aspects of the study of international transport is the legal regulation of foreign exchange transactions performed by transport organizations-residents with other residents and non-residents. Meanwhile, the problem of including transport organizations in the orbit of currency and legal relations has not received proper attention in research materials. In the current paper, the author has considered only some of its aspects. In particular, the paper has given a definition of the concept of a resident transport organization, examined the currency relations of resident transport organizations with resident intermediaries. The paper has also identified some problems arising in the field of currency legal relations in the goods and passengers’ transportation, as well as the issues associated with the functioning of the transport infrastructure.
Keywords: transport organization; resident transport organization; currency legal relations; currency transaction; resident; non-resident.
- Kozyrin, A. N. Besposhlinnaya torgovlya: tamozhennaya protsedura i yeye nalogovyye posledstviya [Duty-free trade: customs procedure and its tax consequences]// Finansovoye pravo. — 2016. — № 5.