Background: Hantaviruses cause hemorrhagic fever with renal syndrome and hantavirus cardiopulmonary syndrome, which infects more than 200,000 people worldwide with case fatality ratios of 30%-40%. There are no specific therapies or vaccines for these diseases. Hantaviruses (HV) are enveloped, negative-strand RNA viruses of the family Bunyaviridae. Monocytes/macrophages have an important role in the spread of virus from the primary site of infection. However, the site and detailed mechanism of entry of HV in cells have not yet been defined. Therefore, this study focused on the entry of the pathogenic hantaviruses Hantaan into African green monkey kidney epithelial cells (Vero E6) and macrophages. Methods: The cellular culture Vero E6, the human monocytic cell line THP-1, obtained from the Korean Cell Line Bank (KCLB) (Seoul, Korea) and cells of mice peritoneal exudate were used. The extracellular liquid of infected culture Vero E6 by strain pathogenic virus Hantaan PM-T79-95 included not less 100 infectious units on the macrophage was used. Mouse monoclonal [5E11] to HV nucleocapsid protein and caveolin-1 (Abcam, USA) at 1:200 dilution were used for immunohistochemical detection of localization in macrophages. Goat polyclonal Anti-Mouse IgG H&L (10 nm Gold) and Alexa Fluor® 488 (Abcam, USA) were used as secondary antibodies. Thin sections were examined in Jeol 100 S electron microscope. Series of optical sections were taken with a confocal scanning laser microscope LSM510META (Carl Zeiss, Germany). JEOL 100S, transmission electron microscopy, was used to obtain the images, which were acquired at 50,000X magnification. Results: Using electron microscopy, we found that during the first 5 min of contact, the HV penetrates into the cytoplasm of macrophages by fusing with the plasma membrane. During this process, loosening and thickening of HV supercapsid were noted. The viruses with morphological signs deproteinization of the genome were predominantly detected in the perinuclear space of macrophage cytoplasm, as well as near the cisterns of the granular endoplasmic reticulum (2-3 hours of incubation). The space between the shell and the dense osmiophilic nucleoid, the thinning of the shell and an increase of viral size due to the nucleoid loosening and was determined. At the same time, the number of HV antigen-positive cells was noted minimum. The multichannel scanning of infected cells determined the co-localization HV-antigen and caveolin 1 positive sites. A significant difference of the indicators intensity fluorescence at the sites of co-localization was definitude. Conclusion: So, during the penetration into macrophages HV use the plasma membrane fusion mechanism associated with caveolin 1. In addition to this caveolin mediated endocytosis the HV can also penetrate in another way, which is the aim of further studies.

The article discusses the relationship between the constitutional right to judicial protection, which includes such an element as the effective enforcement of a judicial decision, with the legal regime of special bank accounts of payment agents and suppliers. Attention is drawn to the problems identified by law enforcement on the recovery of funds in such bank accounts, including the possible harm to persons who are not debtors in enforcement proceedings. Based on the analysis of the legal regulation of the special bank accounts of payment agents and suppliers, a conclusion is drawn on the admissibility of foreclosure on money on them. To exclude (minimize) the possibility of harming suppliers and payers-individuals, it is proposed to amend the sequence of payments on special bank accounts of payment agents in comparison with the general sequence established by civil law

Introduction: this article reviews the cross-border tax disputes resolution practice in Russia and evaluates the prospects for the development of new mechanisms for the resolution of tax disputes arising from cross-border relations, including tax arbitration. In recent years, the development of international instruments for eliminating double taxation and resolving tax disputes within OECD and G20 multilateral formats as well as bilateral agreements on avoidance of double taxation have led to the growing interest in this paper’s topic. The purpose of this paper is to determine / identify an optimal mechanism for the cross-border tax disputes resolution in Russia, taking into account the current domestic legal regulation and international commitments in the field of cross-border taxation. Methods: given the nature of this research, we have used the general scientific and individual scientific research methods. We have also used legal research methods such as comparative legal and formal legal methods, logical, systemic, and functional interpretation. The recent academic literature on the particular aspects of this research has been investigated too. Analysis: the practice in the application of international tax agreements in Russia demonstrates that the cross-border tax disputes are mainly resolved within the framework of domestic judicial procedures. Mutual agreement procedures and tax arbitration are not common mechanisms for resolving cross-border tax disputes in Russia. Meanwhile, the international investment disputes affecting particular aspects of taxation are often dealt through international arbitration institutions. Results: as a part of the commitments made under the Multilateral Instrument (MLI), Russian Federation considers arbitration and mutual agreement procedures only as possible alternative ways to settle cross-border tax disputes arising from international tax agreements. Based on the well-known cross-border tax disputes resolution practice, we conclude that none of the states could completely isolate itself from the international arbitration procedures in the current circumstances. This is true even if such state did not include the arbitration clause in its tax agreements and did not make the commitments on tax arbitration under the Multilateral Instrument (MLI).