АКТУАЛЬНЫЕ ВОПРОСЫ ПРИМЕНЕНИЯ РАЗЛИЧНЫХ МЕТОДОВ ТРАНСФЕРТНОГО ЦЕНООБРАЗОВАНИЯ

Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility of implementing complex transactions with residents in different jurisdictions. For the Russian Federation it is particularly important because the largest Russian taxpayers often represent parts of complex, vertically integrated holdings which business and financial activities mostly include cross-border transactions. The existing norms set in Section V.1 of the Tax Code (TC) of the Russian Federation meet the OECD recommendations on transfer pricing. In this connection, it is particularly important to analyze the main trends in regulatory approaches in this field.The world experience proves that transactions involving intangible assets are the most complex ones in transfer pricing. Tax avoidance using international tax planning constitutes a serious risk to tax revenues. On February, 12, 2013 the OECD releases its report «Base Erosion and Profit Shifting» (BEPS) commissioned by the G20 Finance Ministers. One target is to develop an Action Plan aimed to prevent tax base erosion resulting from transfers of intangible assets within the same group. Since Russian companies actively participate in cross-border transactions involving intangible assets, the issue of improving existing standards set in Section V.1 of the Tax Code is highly relevant and timely.The paper considers the concept of transfer pricing as well as the nature and content of an intangible asset in the context of transfer pricing. Moreover, it provides guidance on how to solve tricky problems related to the application of existing tax legislation.Совершенствование налогового контроля за использованием механизмов трансфертного ценообразования в целях минимизации налогообложения является приоритетным направлением налоговой политики любого государства.Необходимость регулирования данной области связана с  ростом глобализации бизнеса, возможностью совершения сложных сделок с лицами— резидентами различных юрисдикций. Для Российской Федерации это направление особенно важное, поскольку крупнейшие налогоплательщики России являются частью сложнейших вертикально-интегрированных холдингов, в финансово-хозяйственной деятельности которых превалируют трансграничные операции.Действующие нормы раздела V.1 Налогового кодекса (НК) Российской Федерации отвечают международным Рекомендациям в области трансфертного ценообразования, разработанным Организацией экономического сотрудничества и развития (ОЭСР). В связи с этим особенно важно проанализировать основные тенденции в изменении подходов к регулированию в этой сфере.Мировая практика показала, что одними из наиболее сложных сделок в области трансфертного ценообразования являются сделки с нематериальными активами. Так, в угрожающих масштабах ухода от налогообложения с помощью международного налогового планирования по поручения министров финансов G20 ОЭСР 12  февраля 2013 г. был подготовлен и  выпущен отчет «О  размывании налоговой базы и  выводе прибыли из-под налогообложения» (Base Erosion and Profit Shifting). В рамках указанного документа одним из мероприятий является разработка мер по предотвращению размывания налоговой базы в результате перемещения нематериальных активов внутри группы. Поскольку российские компании активно осуществляют трансграничные сделки с нематериальными активами, вопрос совершенствования существующих норм раздела V.1 НК РФ очень актуальный и своевременный.В статье рассмотрены понятие трансфертного ценообразования, сущность и содержание нематериального актива как объекта трансфертного ценообразования; кроме того, анализируются наиболее сложные вопросы с точки зрения применения действующего налогового законодательства.

Dipole moments and conformations of 2-(4-pyridyl)ethyl alkyl(aryl) sulfides

Study of the 2-(4-pyridyl)ethyl akyl sulfides has shown that these compounds exist as equilibrated mixtures of structures with trans- and gauche-oriented C-Py and C-S fragments, the content of the first making up 0.6-0.7 fraction of the whole. © 1977 Plenum Publishing Corporation

Hardening the Body as the Most Important Source of Healthy Image for Students URGUPS

В статье рассматриваются виды и методики закаливания организма, а также проводится анализ исследования осведомленности о способах и методах закаливания среди студентов

Dipole moments and conformations of 2-(4-pyridyl)ethyl alkyl(aryl) sulfides

Study of the 2-(4-pyridyl)ethyl akyl sulfides has shown that these compounds exist as equilibrated mixtures of structures with trans- and gauche-oriented C-Py and C-S fragments, the content of the first making up 0.6-0.7 fraction of the whole. © 1977 Plenum Publishing Corporation

Clustering as a criterion for the success of modern industrial enterprises

The paper reveals the problems of the use of clusters as an important factor of innovative development of Russian enterprises and territorial entities delineated a theoretical basis for the existence of territorial formations, showing their relationship with the clusters displayed in the cluster's functioning as an open system. All the more important in the formation of innovation territorial entities in Russia acquire the cluster structure based on cooperation of enterprises, financial institutions, educational institutions etc. In the developed countries have long had and continue to have such structures in various industries. In the works of famous foreign scientists clearly defined theoretical bases of formation and functioning of clusters, use cluster models to ensure the competitiveness of the economy, their advantages and disadvantages. Foreign experience can be useful to develop a national strategy for clustering of Russia, with a comprehensive study of its socioeconomic development. These tasks at this stage be a priority for Central and local public authorities. Issues related to the principles of clusters, innovation economy, have been studied by many scientists, both Russian and foreign. In published works, the essence of cluster analysis, given the definition of "cluster" classification of clusters, the role of innovative development of economy, experience of the use of cluster models, etc

Arctic strategies for socio-economic development of circumpolar states: national and regional aspects

In the presented paper, the authors have revealed some key priorities of the state Arctic policies of circumpolar countries on the base of the analysis of political and programmatic documents. The analysis of political and programmatic documents has shown that the state Arctic policies of the circumpolar countries are focused on expanding external interaction in the Arctic and maintaining the sustainable development of their own Arctic territorie

The impact of retirement age increasing on demographic processes in Russia and its arctic territories

The paper deals with the assessment of the impact of the retirement age increasing on demographic processes in Russia and its Arctic territories. The aim of the research is the consideration of the question whether the effect of the change in the retirement age for Russia on the whole and the Russian Arctic in particular is justified from the standpoint of demographic

Dipole moments of organophosphorus compounds. 16. Conformations of trimethylsilyl groups in some phosphites, phosphates, and phosphonates

1. A study has been made of the dipole moments, Kerr constants, and IR spectra of silicon-containing phosphites, phosphates, and phosphonates. 2. The silicon-containing phosphates and phosphonates exist as equilibrium mixtures of various conformers, the predominant form being that in which the P=0 (S, Se) and (CH3)3SiO groups are in cis orientation. 3. The trimethylsilyl group preferentially occupies a gauche position with respect to the unshared electron pair of the phosphorus atom in compounds containing phosphorus in three-coordination. © 1978 Plenum Publishing Corporation

PROGNOSTIC VALUE OF pSTAT3 EXPRESSION IN DIFFUSIVE B-LARGE CELL LYMPHOMA IN THE RUSSIAN PATIENT SAMPLE

The aim of the study was to evaluate the prognostic value of pSTAT3 expression in diffuse B-large cell lymphoma (DLBCL) in a Russian sample of patients. Material and methods. Retrospectively, the results of an examination of 50 patients with newly diagnosed DLBCL in the period from 2014 to 2017 were evaluated. Using immunohistochemical and morphometric methods, the relative number of tumor cells expressing pSTAT3 was determined. The relationship of various levels of marker expression with clinical and laboratory parameters was analyzed, and long-term results of patient therapy were evaluated. Results and discussion. The overexpression of pSTAT3 protein is associated with a non-GCB subtype of the disease, an advanced stage, the patients of 60 years and older age, as well as with a lower frequency of achieving complete remissions with DLBCL. Patients with a high degree of marker expression in tumor cells had lower rates of overall (OS) and progressive survival (PFS). It was revealed that the marker under study has good predictive ability, but is not an independent prognosis factor for DLBCL. Conclusions. The level of expression of pSTAT3 is an informative factor that allows predicting the response to standard therapy for diffuse B-large cell lymphoma. The indicated marker may be useful for identifying patients who need individualization of therapeutic tactics for this disease

Anisotropy of polarizability of the silatranes

1. Polarizability parameters have been determined for the Si-C and Si-O bonds. The Si-O bond of the siloxanes does not show axial symmetry. 2. The axes of the molecular polarizability ellipsoid for 1-methylsilatrane have been determined. 3. The transannular N → Si bond shows a pronounced anisotropy of polarizability in the silatranes. © 1977 Plenum Publishing Corporation