TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING

The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered. Regulation of prices formed in the process of intra-group operations, has passed several stages in its development. Nowadays, there are various approaches, which are often used in practice, as an alternative to each other. The problems associated with applying the arm’s length principle in practice are outlines in the article. The solution of these problems consist of the development of hybrid approaches that combine certain elements of the exist approaches and those used at present. Such a decision seems to be a temporary measure, since methods based on the arm’s length principle seems to be sucient, but with the assumption that the information required for their application will be available

TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL

The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative effects. Such risks shall be recognized during upgrade of exciting tax mechanisms. The author noted that ignoring of similar features of mechanisms of tax control of transfer pricing can turn back decrease in level of tax income and redistribution of such income in other tax jurisdictions

TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL

The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative effects. Such risks shall be recognized during upgrade of exciting tax mechanisms. The author noted that ignoring of similar features of mechanisms of tax control of transfer pricing can turn back decrease in level of tax income and redistribution of such income in other tax jurisdictions

Charm production nearby threshold in pA-interactions at 70 GeV

The results of the SERP-E-184 experiment at the U-70 accelerator (IHEP, Protvino) are presented. Interactions of the 70 GeV proton beam with C, Si and Pb targets were studied to detect decays of charmed $D^0$, $\overline D^0$, $D^+$, $D^-$ mesons and $\Lambda _c^+$ baryon near their production threshold. Measurements of lifetimes and masses are shown a good agreement with PDG data. The inclusive cross sections of charm production and their A-dependencies were obtained. The yields of these particles are compared with the theoretical predictions and the data of other experiments. The measured cross section of the total open charm production ($\sigma _{\mathrm {tot}}(c\overline c)$ = 7.1 $\pm$ 2.3(stat) $\pm$1.4(syst) $\mu$b/nucleon) at the collision c.m. energy $\sqrt {s}$ = 11.8 GeV is well above the QCD model predictions. The contributions of different species of charmed particles to the total cross section of the open charm production in proton-nucleus interactions vary with energy.Comment: 4 pages, 6 pages, 38th International Conference on High Energy Physics 3-10 August 2016, Chicago, US

Measurements of polarized photo-pion production on longitudinally polarized HD and Implications for Convergence of the GDH Integral

We report new measurements of inclusive pion production from frozen-spin HD for polarized photon beams covering the Delta(1232) resonance. These provide data simultaneously on both H and D with nearly complete angular distributions of the spin-difference cross sections entering the Gerasimov-Drell-Hearn (GDH) sum rule. Recent results from Mainz and Bonn exceed the GDH prediction for the proton by 22 microbarns, suggesting as yet unmeasured high-energy components. Our pi0 data reveal a different angular dependence than assumed in Mainz analyses and integrate to a value that is 18 microbarns lower, suggesting a more rapid convergence. Our results for deuterium are somewhat lower than published data, considerably more precise and generally lower than available calculations.Comment: 4 pages, 4 figures. Submitted for publication in Physical Review Letter

АВТОМАТИЗИРОВАННЫЙ ФОТОПЛЕТИЗМОГРАФ

Automated photoplethysmograph for registration the pulse curves, technical characteristics of the device and results of its experimental approbation are presented. Developed photoplethysmograph is expedient to use for research purposes on perfection of designs of optoelectronic sensors for specific bioobjects and sites of biofabrics. That will allow raising the level of diagnostics of cardiovascular system condition of people and animals. Разработан автоматизированный фотоплетизмограф для регистрации пульсовых кривых. Приведены технические характеристики прибора и результаты экспериментальной апробации. Разработанный фотоплетизмограф целесообразно использовать для исследовательских целей по совершенствованию конструкций оптоэлектронных датчиков для конкретных биообъектов и участков биотканей, что позволит повысить уровень диагностики состояния сердечно-сосудистой системы человека и животных