The study is devoted to the analysis of cryptocurrency staking as a specific type of activity associated with the creation of new digital currency, as well as to the examination of the possibility and necessity of subjecting income derived from such activity to corporate income tax and personal income tax. The paper addresses issues relating to the emergence of income as a result of staking, the moment of recognition of such income (at the stage of receipt or upon disposal of the digital currency), the deductibility of expenses, the specific features of the taxation of liquid staking, and the imposition of withholding tax at source. An analysis of Russian legislation, academic research, and the technical and other characteristics of staking has led to the conclusion that it is necessary to: tax income arising from staking; provide statutory definitions of the concepts of «staking» and «staking pool»; and introduce into the Tax Code of the Russian Federation special provisions governing the tax consequences of transactions involving digital currencies obtained through staking.

The author studies the possibilities of using information technologies in the production of preliminary investigations. The conclusion is substantiated that any neural network is capable of operating only with formalized, mathematically represented data. Artificial intelligence cannot possess the moral qualities that are so necessary for a law enforcement officer in criminal proceedings. At the same time, the advantages of artificial intelligence in relation to forensic methods and evidence in criminal cases are described. The proposed approach can be implemented only after resolving the conceptual and normative problems in the current model of criminal procedure and preliminary investigation. These are examined considering the experience of the pre-revolutionary and Soviet periods of our country’s development, and are analyzed through the lens of the mixed and adversarial types (forms) of criminal procedure. Consequently, a conclusion is drawn regarding the danger of shaping the developmental trajectory of Russian criminal proceedings within the framework of the Anglo-Saxon framework, and the expediency of developing and implementing an authentic model of preliminary investigation (and criminal procedure as a whole) in the spirit of Continental legal traditions. Only after this should the capabilities of artificial intelligence be applied to forensic methods and to the investigator’s evidentiary work, which will serve to improve the quality of his work and strengthen the guarantees of fair justice in general.

Administrative Law Regulation of the Use of Artificial Intelligence Technologies in Executive Authorities’ Personnel Management public administration. The author elucidates legal and organizational conditions for the effective integration of artificial intelligence technologies into the processes of attracting and selecting candidates for positions in the civil service, taking into account the statutory restrictions established by current legislation regulating the state civil service. The study assesses the sufficiency of legal mechanisms with regard to minimizing the risks of discrimination, breaches of information confidentiality, and the protection of personal data of both candidates for civil service positions and serving civil servants, as well as ensuring transparency and objectivity in decisions made with the use of artificial intelligence technologies. The paper also sets out theoretical legal approaches to establishing legal liability for actions performed through the use of artificial intelligence.

The paper examines several contentious issues of law enforcement related to interpretation of the rules regarding the legal regime of a land lot. Since the legal regime is determined by the lot’s category and permitted use, the author focuses on norms concerning the designated purpose of land. Monitoring of practice shows that administrative bodies differently assess use of a plot that corresponds to the type of permitted use established in the urban-planning regulations but contradicts the entry in the Unified State Register of Real Estate (EGRN), and likewise assess simultaneous use under several main permitted-use types — often treating such actions as violations. Having analyzed land and urban-planning legislation, rulings of higher courts, and the aims of the legal institute of land designation, the author advocates a multifunctional approach to the legal regime of a land plot. The study concludes that using a plot under several permitted-use types established for a given territorial zone, including entering such information in the EGRN, does not contradict legislation and aligns with the functional purpose of the norms regulating land legal regimes. The paper substantiates a proposal to abolish the obligation established in the Land Code of the Russian Federation for the owner to inform the EGRN authorities about the type(s) of permitted use of a land plot as an artificially created requirement.

The paper substantiates the necessity of providing legal protection for the results of intellectual works created by artificial intelligence through the mechanism of related rights. It examines ways to reduce legal risks associated with the creation of intellectual property using artificial intelligence technologies and offers a philosophical and legal analysis of the proposed hypothesis, namely, replacing the creativity criterion with the investment criterion as the basis for protectability. According to the author’s concept, the philosophical and legal foundation for replacing the creativity criterion may be found in the extrapolation of Martin Heidegger’s category Man to artificial intelligence within the paradigm of the communicative theory of law. Artificial intelligence should not be endowed with legal personality, and the creativity criterion should be replaced by the investment criterion. Consequently, legal protection through the granting of related rights should also be extended to AIgenerated results of intellectual activity, which the author refers to as Mancreativity.

The study fills a gap in Russian criminal procedure law science as to the study of the system of reviewing judicial decisions that have not entered into legal force in people’s democracies and its further reform during the post-socialist transition (using the Republic of Bulgaria as an example). During the transformation of proceedings in the second instance court, a return to the traditional institutions of the Bulgarian judicial system and criminal proceedings was carried out. This was achieved by reinstating appellate courts and appellate proceedings, as well as by aligning the criminal procedure legislation governing second instance court proceedings with the generally recognized principles and norms of international law. The paper highlights the general provisions (conditions) for the construction and operation of methods for monitoring judicial decisions, which serve as criteria for comparing proceedings in the second instance court with modern appellate proceedings. Some of these general provisions have not undergone significant changes in the course of judicial reform. Institutional transformations have occurred in the legal and factual review of judicial acts in the appellate court. The shortcomings of the Soviet model of proceedings in the court of second instance were overcome by establishing in appellate proceedings of the absence of grounds for overturning or amending a court decision; the possibility of conducting a judicial investigation; the right of the appellate court to render a verdict; and the elimination of the institution of directives from a higher court when remanding a case. Modern appellate proceedings ensure the right to a fair trial, which ensures effective restoration of rights. It is necessary to reform the current legislation by bringing it into line with the legal positions of the European Court of Human Rights, including in terms of the questioning of witnesses in the appellate court.

The paper is devoted to the protection of human rights in international investment relations. The author notes that international investment law focuses primarily on the protection of foreign investments, while issues of respect for human rights in the broad sense often remain in the background. The author focuses on cases where foreign investors act in bad faith with respect to workers’ labor rights, violating the labor laws of host countries. Such violations lead to a conflict of interest between foreign investors seeking to maximize profits and host countries interested in economic growth and the creation of quality jobs. The author identifies ways in which states try tomaintain a balance between protecting foreign investment and respecting human rights, such as establishing exceptions to labor laws, labor vetoes, liability shields, and counterclaims. Along with this, the author focuses on the problem of the evolutive interpretation of the provisions of international investment treaties by arbitration tribunals. The key conclusion put forward is the need to find a balance between the protection of human rights and the interests of foreign investors, which requires dialogue, comprehensive analysis, and the development of flexible legal mechanisms to achieve a sustainable balance. The author also emphasizes the need for further research and the development of new legal approaches to incorporate human rights provisions into international investment agreements, which will ensure sustainable development and respect for human rights in the context of economic globalization.

The paper is devoted to the analysis of specific features and key characteristics of the transformation of public-law support for the state sovereignty of the Russian Federation in the information space. Based on an examination of fundamental models for regulating relations in cyberspace, the author substantiates the development of a trend toward sovereignization. A conclusion is drawn regarding the influence of the sovereignization trend on the transformation of public-law support for the information sovereignty of the Russian Federation. The paper describes the main approaches to defining the content of state sovereignty in the information space. The transformation of the constitutional and legal foundations of information sovereignty in connection with amendments to the Constitution of the Russian Federation is analyzed. The author identifies the principal directions of transformation of public-law support for state sovereignty of the Russian Federation in the information space as reflected in strategic planning documents. Attention is given to the expansion and specification of provisions in strategic planning documents based on the legal regulation of core groups of social relations that form the subject matter of information law, namely relations connected with the use of information (information resources), information technologies, and information systems.

The paper presents an analysis of the draft international convention against cybercrime, which was approved on August 9, 2024, by the UN Ad Hoc Committee on the Development of a Comprehensive International Convention on Countering the Use of Information and Communication Technologies for Criminal Purposes. An assessment is made of how this document may impact the observance of human rights, particularly the rights of persons affected by cybercrime. Gaps and contradictions in the project were identified, and proposals for their elimination were put forward and substantiated. In particular, it was recommended to remove the provisions that introduce unjustified advantages for some victims at the expense of the rights of others. It is proposed to include the definitions of cybercrime and cybercrimes (the author’s definitions of these concepts are presented and substantiated), and to introduce provisions aimed at ensuring the rapid and effective of decisions to refuse the initiation of a criminal investigation based on a report of a committed cybercrime. The author also proposes to include in the draft a recommendation for the publication of statistical data for the information of any interested parties. This data would cover received reports of cybercrimes and the types of alleged criminal acts; decisions made on such reports; instances of missed deadlines for processing reports; and the appeal by applicants of actions (or inaction) by law enforcement agencies. A number of other additions are also proposed.