Taxation of E-commerce. Orkhan Abdulkarimli

Posted on Posted in Tax law, Volume 1

Orkhan Abdulkarimli – Baku State University Law School, English Department, 4th year student Summary This article is discussing comparative approaches to the definitions of the e-commerce and e-payment. The international taxation systems, direct and indirect taxation, entity isolation and “arm’s length principle” applied to entity isolation problem, resident-based and source-based taxation, destination and origin principles are […]

Doctrine of separability in International Commercial Arbitration. Ayten Mustafayeva

Posted on Posted in Commercial law, Volume 1

Ayten Mustafayeva – Baku State University Law School, 2nd year Master student of Department of Commercial Law Summary Arbitration clause is phenomenon based on essential principles. The application and development of these principles ensures the functioning of the whole system of international commercial arbitration. One of cornerstone principles is the principle or doctrine of separability of […]