702 research outputs found

    Whether the domestic anti-abuse legislation applies to deny the tax treaty benefits

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    The question raised in this thesis – whether the domestic anti-abuse legislation applies to deny the tax treaty benefits – 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

    Π”ΠΈΠ½Π°ΠΌΠΈΠΊΠ° накоплСния Π²ΠΎΠ΄ΠΎΡ€ΠΎΠ΄Π° Π² сплавС tini ΠΏΡ€ΠΈ элСктрохимичСском Π½Π°Π²ΠΎΠ΄ΠΎΡ€Π°ΠΆΠΈΠ²Π°Π½ΠΈΠΈ

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    Авторами ΡΡ‚Π°Ρ‚ΡŒΠΈ сдСлан Π»ΠΈΡ‚Π΅Ρ€Π°Ρ‚ΡƒΡ€Π½Ρ‹ΠΉ ΠΎΠ±Π·ΠΎΡ€ ΠΏΠΎ Ρ‚Π΅ΠΌΠ°ΠΌ взаимодСйствия ΠΈ проникновСнияводорода Π² Ρ‚ΠΈΡ‚Π°Π½ΠΎΠ²Ρ‹Π΅ сплавы. Π’Π°ΠΊΠΆΠ΅ Π² ΡΡ‚Π°Ρ‚ΡŒΠ΅ прСдставлСн Π°Π½Π°Π»ΠΈΠ· закономСрностСй взаимодСйствия систСмы ΠΌΠ΅Ρ‚Π°Π»Π»-Π²ΠΎΠ΄ΠΎΡ€ΠΎΠ΄, ΠΈ Π°Π½Π°Π»ΠΈΠ· исслСдования ΠΌΠ΅Ρ‚ΠΎΠ΄ΠΈΠΊΠΈ изучСния Π²ΠΎΠ΄ΠΎΡ€ΠΎΠ΄Π½ΠΎΠΉ проницаСмости Ρ‡Π΅Ρ€Π΅Π· ΠΌΠ΅Ρ‚Π°Π»Π»ΠΈΡ‡Π΅ΡΠΊΡƒΡŽ Ρ„ΠΎΠ»ΡŒΠ³Ρƒ

    PRESERVING THE WOODEN HOUSING ESTATE AS AN IMPORTANT PART OF YENISEISK HISTORICAL AND ARCHITECTURAL ENVIRONMENT IN XIX–XX CENTURIES

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    Proceedings of the XXV ISUF International Conference β€œUrban Form and Social Context: from Traditions to Newest Demands” (Krasnoyarsk, July 5–9, 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)

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    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‘Ρ‚Π°Ρ‚ΡŒΡ посвящСна влиянию экологичСских Ρ„Π°ΠΊΡ‚ΠΎΡ€ΠΎΠ² Π½Π° Π·Π΄ΠΎΡ€ΠΎΠ²ΡŒΠ΅ насСлСния Π² условиях ΠΌΠ°Π»ΠΎΠ³ΠΎ Π³ΠΎΡ€ΠΎΠ΄Π° Π½Π° ΠΏΡ€ΠΈΠΌΠ΅Ρ€Π΅ Π³. Π‘Π°Π»Π°ΡˆΠΎΠ²Π° Баратовской области. ΠžΡ‚ΠΌΠ΅Ρ‡Π΅Π½Ρ‹ основныС Π³Ρ€ΡƒΠΏΠΏΡ‹ Π·Π°Π±ΠΎΠ»Π΅Π²Π°Π½ΠΈΠΉ ΠΈ Ρ„Π°ΠΊΡ‚ΠΎΡ€Ρ‹, Π²Ρ‹Π·Ρ‹Π²Π°ΡŽΡ‰ΠΈΠ΅ ΠΈ

    Π˜ΡΡ‚ΠΎΡ€ΠΈΡ‡Π΅ΡΠΊΠΈΠΉ аспСкт французской ономастичСской систСмы

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    Π‘Ρ‚Π°Ρ‚ΡŒΡ посвящСна ΠΈΠ·ΡƒΡ‡Π΅Π½ΠΈΡŽ французской ономастичС ΠΊΠΎΠΉ систСмы Π² Π΅Π΅ историчСском Ρ€Π°Π·Π²ΠΈΡ‚ΠΈΠΈ. ΠžΠΏΡ€Π΅Π΄Π΅Π»Π΅Π½Ρ‹ Ρ‚ΠΈΠΏΠΈΡ‡Π½Ρ‹Π΅ особСнности собствСнных ΠΈΠΌΠ΅Π½ Π½Π° ΠΊΠ°ΠΆΠ΄ΠΎΠΉ стадии ΠΈΡ… ΡΠ²ΠΎΠ»ΡŽΡ†ΠΈΠΈ. ΠžΠ±ΡΡƒΠΆΠ΄Π°ΡŽΡ‚ΡΡ ΠΏΡ€ΠΎΠ±Π»Π΅ΠΌΡ‹ Π½ΠΎΡ€ΠΌ ΠΈ процСсса Π½ΠΎΠΌΠΈΠ½Π°Ρ†ΠΈΠΈ. ЗатрагиваСтся аспСкт ΡΠΎΡ†ΠΈΠ°Π»ΡŒΠ½ΠΎΠ³ΠΎ восприятия 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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