Аффилированность юридических лиц: реальность и перспективы

Abstract

The relevance of the study of the problem of affiliation of legal entities is determined by the lack of a coherent legal mechanism to ensure the resolution of conflicts of interest between dependent persons. As of today, Russian legislation as a whole does not contain clear provisions regarding the concept of the affiliation of legal entities. Certain laws contain only separate independent concepts, for example, the concept of “affiliation” is used in the Civil Code of the Russian Federation; in the Federal Law «On Competition» - the concept of «group of persons»; in the Tax Code of the Russian Federation - the concept of «interdependent persons». Therefore, the study of the problem of settling relations with affiliates deserves special attention. The objectives of this study are the systematization and analytical study of the legal regulation of the institution of the affiliation of legal entities. In the course of the study, the authors used the following methods: analysis and synthesis, modeling, comparison, analysis of the regulatory framework, synthesis, formal legal method The article examines the issues of legal regulation of the affiliation of a legal entity. The definition of the concept of “affiliation” is given, criteria and signs of affiliation of a legal entity are defined, various scientific approaches to the definition of this category are given, problems of correlation with economic and other types of relations between affiliates are explored. In the course of the study, the authors came to the conclusion that the institution of affiliation in its present form undoubtedly needs to be reformed. It is necessary to develop a unified law, reflecting all the nuances of the concept of “affiliation” and the features of the transactions with affiliated persons.