702 research outputs found
Whether the domestic anti-abuse legislation applies to deny the tax treaty benefits
The question raised in this thesis β whether the domestic anti-abuse legislation applies to deny the tax treaty benefits β cannot be decided unambiguously. As controversial debate shows, it is rather difficult to elaborate the uniform international approach concerning this issue due to a number of arguments: the incorporation of double tax treaties into domestic law takes place differently in various countries; some countries do not have GAAR at all, while others have well developed doctrines or an express statutory provision, or even the combination of both; also, some states explicitly define the relationship between the tax treaties and the GAAR, whilst others do not. Therefore, the problem in this thesis is considered from two opposite angles: in general with regard to OECD guidance and specifically from the particular state perspective. Through comparing and analyzing of the OECD approach to the problem in issue and particular country perspective, the author envisages some common principles in interaction between domestic GAARs and double tax conventions. It is also determined whether OECD approach (the factual and interpretative one) fits adequately the real domestic situations in question. The assessment is based on two fundamental. The first is the certainty of the law and pacta sunt servanda. The second is the purely domestic interests of each individual state purporting to protect its tax base. If certainty in tax outcome is to be preferred by a country, then the treaty should override the GAAR; if the prevention of tax abuse is the objective, then the GAAR should override the treaty. The third approach considered by this paper seems to be more compromise, permitting the GAAR to take precedence over the treaty, unless there is a conflict in which the treaty prevails
Utilisation dβanalyseur biochimique automatique et ses avantages dans un laboratoire de diagnostic clinique
ΠΠΈΠ½Π°ΠΌΠΈΠΊΠ° Π½Π°ΠΊΠΎΠΏΠ»Π΅Π½ΠΈΡ Π²ΠΎΠ΄ΠΎΡΠΎΠ΄Π° Π² ΡΠΏΠ»Π°Π²Π΅ tini ΠΏΡΠΈ ΡΠ»Π΅ΠΊΡΡΠΎΡ ΠΈΠΌΠΈΡΠ΅ΡΠΊΠΎΠΌ Π½Π°Π²ΠΎΠ΄ΠΎΡΠ°ΠΆΠΈΠ²Π°Π½ΠΈΠΈ
ΠΠ²ΡΠΎΡΠ°ΠΌΠΈ ΡΡΠ°ΡΡΠΈ ΡΠ΄Π΅Π»Π°Π½ Π»ΠΈΡΠ΅ΡΠ°ΡΡΡΠ½ΡΠΉ ΠΎΠ±Π·ΠΎΡ ΠΏΠΎ ΡΠ΅ΠΌΠ°ΠΌ Π²Π·Π°ΠΈΠΌΠΎΠ΄Π΅ΠΉΡΡΠ²ΠΈΡ ΠΈ ΠΏΡΠΎΠ½ΠΈΠΊΠ½ΠΎΠ²Π΅Π½ΠΈΡΠ²ΠΎΠ΄ΠΎΡΠΎΠ΄Π° Π² ΡΠΈΡΠ°Π½ΠΎΠ²ΡΠ΅ ΡΠΏΠ»Π°Π²Ρ. Π’Π°ΠΊΠΆΠ΅ Π² ΡΡΠ°ΡΡΠ΅ ΠΏΡΠ΅Π΄ΡΡΠ°Π²Π»Π΅Π½ Π°Π½Π°Π»ΠΈΠ· Π·Π°ΠΊΠΎΠ½ΠΎΠΌΠ΅ΡΠ½ΠΎΡΡΠ΅ΠΉ Π²Π·Π°ΠΈΠΌΠΎΠ΄Π΅ΠΉΡΡΠ²ΠΈΡ ΡΠΈΡΡΠ΅ΠΌΡ ΠΌΠ΅ΡΠ°Π»Π»-Π²ΠΎΠ΄ΠΎΡΠΎΠ΄, ΠΈ Π°Π½Π°Π»ΠΈΠ· ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΠΌΠ΅ΡΠΎΠ΄ΠΈΠΊΠΈ ΠΈΠ·ΡΡΠ΅Π½ΠΈΡ Π²ΠΎΠ΄ΠΎΡΠΎΠ΄Π½ΠΎΠΉ ΠΏΡΠΎΠ½ΠΈΡΠ°Π΅ΠΌΠΎΡΡΠΈ ΡΠ΅ΡΠ΅Π· ΠΌΠ΅ΡΠ°Π»Π»ΠΈΡΠ΅ΡΠΊΡΡ ΡΠΎΠ»ΡΠ³Ρ
PRESERVING THE WOODEN HOUSING ESTATE AS AN IMPORTANT PART OF YENISEISK HISTORICAL AND ARCHITECTURAL ENVIRONMENT IN XIXβXX CENTURIES
Proceedings of the XXV ISUF International Conference βUrban Form and Social Context: from Traditions to Newest Demandsβ (Krasnoyarsk, July 5β9, 2018)Yeniseisk is a historic Siberian city having kept the wooden housing estate dated from 18 - 19 centuries. In present time the wooden farmstead estate dominates in the historic part of Yeniseisk built in 19 - early 20 centuries. Most of the houses are the historical environment objects. There are a lot of old low engineering improvement houses to be inevitably replaced. Whereas new construction objects will be located in the preserved area of monuments and in the zones of housing estate regulation, their design must be controlled
Environmental aspects of population health in the conditions of the small city(Balashov, Saratov region)
The article is devoted to the influence of environmental factors on the health of the population in small cities on the example of the city of Balashova of the Saratov region. The major group of diseases and the factors causing themΠ‘ΡΠ°ΡΡΡ ΠΏΠΎΡΠ²ΡΡΠ΅Π½Π° Π²Π»ΠΈΡΠ½ΠΈΡ ΡΠΊΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠΈΡ
ΡΠ°ΠΊΡΠΎΡΠΎΠ² Π½Π° Π·Π΄ΠΎΡΠΎΠ²ΡΠ΅ Π½Π°ΡΠ΅Π»Π΅Π½ΠΈΡ Π² ΡΡΠ»ΠΎΠ²ΠΈΡΡ
ΠΌΠ°Π»ΠΎΠ³ΠΎ Π³ΠΎΡΠΎΠ΄Π° Π½Π° ΠΏΡΠΈΠΌΠ΅ΡΠ΅ Π³. ΠΠ°Π»Π°ΡΠΎΠ²Π° Π‘Π°ΡΠ°ΡΠΎΠ²ΡΠΊΠΎΠΉ ΠΎΠ±Π»Π°ΡΡΠΈ. ΠΡΠΌΠ΅ΡΠ΅Π½Ρ ΠΎΡΠ½ΠΎΠ²Π½ΡΠ΅ Π³ΡΡΠΏΠΏΡ Π·Π°Π±ΠΎΠ»Π΅Π²Π°Π½ΠΈΠΉ ΠΈ ΡΠ°ΠΊΡΠΎΡΡ, Π²ΡΠ·ΡΠ²Π°ΡΡΠΈΠ΅ ΠΈ
Content and language integrated learning as a new educational approach in engineering education
ΠΡΡΠΎΡΠΈΡΠ΅ΡΠΊΠΈΠΉ Π°ΡΠΏΠ΅ΠΊΡ ΡΡΠ°Π½ΡΡΠ·ΡΠΊΠΎΠΉ ΠΎΠ½ΠΎΠΌΠ°ΡΡΠΈΡΠ΅ΡΠΊΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ
Π‘ΡΠ°ΡΡΡ ΠΏΠΎΡΠ²ΡΡΠ΅Π½Π° ΠΈΠ·ΡΡΠ΅Π½ΠΈΡ ΡΡΠ°Π½ΡΡΠ·ΡΠΊΠΎΠΉ ΠΎΠ½ΠΎΠΌΠ°ΡΡΠΈΡΠ΅ ΠΊΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ Π² Π΅Π΅ ΠΈΡΡΠΎΡΠΈΡΠ΅ΡΠΊΠΎΠΌ ΡΠ°Π·Π²ΠΈΡΠΈΠΈ. ΠΠΏΡΠ΅Π΄Π΅Π»Π΅Π½Ρ ΡΠΈΠΏΠΈΡΠ½ΡΠ΅ ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎΡΡΠΈ ΡΠΎΠ±ΡΡΠ²Π΅Π½Π½ΡΡ
ΠΈΠΌΠ΅Π½ Π½Π° ΠΊΠ°ΠΆΠ΄ΠΎΠΉ ΡΡΠ°Π΄ΠΈΠΈ ΠΈΡ
ΡΠ²ΠΎΠ»ΡΡΠΈΠΈ. ΠΠ±ΡΡΠΆΠ΄Π°ΡΡΡΡ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ Π½ΠΎΡΠΌ ΠΈ ΠΏΡΠΎΡΠ΅ΡΡΠ° Π½ΠΎΠΌΠΈΠ½Π°ΡΠΈΠΈ. ΠΠ°ΡΡΠ°Π³ΠΈΠ²Π°Π΅ΡΡΡ Π°ΡΠΏΠ΅ΠΊΡ ΡΠΎΡΠΈΠ°Π»ΡΠ½ΠΎΠ³ΠΎ Π²ΠΎΡΠΏΡΠΈΡΡΠΈΡ ΠΎΠ½ΠΈΠΌΠΎΠ².This article is devoted to the study of the French onomastic system in its historical development. The typical features of proper names at each stage of the evolution are identified. The problems of norms and of nomination process are discussed. The aspect of the social perception of onyms is affected
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