Taxing Cross-Border Services

Many developing countries have been trying to expand in the last decades their taxing powers on cross-border services rendered by non-residents beyond the rigid framework of the current international tax regime. However, this expansion has been carried on unilaterally and sometimes in an unplanned manner. This contribution describes the Brazilian and Argentinian experiences and tries to extract some policy lessons therefrom.

PHILOSOPHY AND SCIENCE: THE PROBLEM OF INTERACTIVE CORRELATION

Наука и философия - принадлежа различным ареалам когитальной культуры - дополняют друг друга. Знание предметоцентрично, метафизика идеалоцентрична, но они равным образом обслуживают запросы человека как существа символического, погруженного в условное, однако стремящегося достичь безусловного. Ресурсы науки с ее жесткими правилами в деле перекрытия барьеров условностей непригодны. Надежду вселяет метафизика, духовно осваивающая существование в менее ригидных рамочных кондициях. Science and philosophy, belonging to different areas of cogitative culture, complement each other. Knowledge is object-centered; metaphysics is aimed at the ideal meanings, but equally serves the needs of man as a symbolic being, involved in the conditional circumstances, but striving to achieve the unconditional. The resources of science with its rigid rules are not suitable for overcoming the barriers of conventions. Metaphysics is able to support hope dealing with spiritual mastering of the world under the less rigid framework conditions.

NEUTRALIZATION OF THE MEANING OF GENDER IN ANY WORD HUSBAND. R

В течении достаточно долгого времени группа лексики, которая квалифицирует индивида по его принадлежности к профессиональной деятельности, пользуется большим интересом у отечественных лингвистов. Системность группы наименований лиц по профессии закрепляется жёсткими рамками социальных условий, а внутри неё действует тенденция к регулярности обозначений. For quite a long time, the group of vocabulary that qualifies an individual by its belonging to professional activity has been of great interest among domestic linguists. The consistency of the group of names of persons by profession is fixed by the rigid framework of social conditions, and within it there is a tendency towards the regularity of designations.

SOCIAL AND SOCIAL CONDITIONS OF FORMATION NAMES OF PERSONS BY PROFESSION

Системность группы наименований лиц по профессии закрепляется жёсткими рамками социальных условий, а внутри неё действует тенденция к регулярности обозначений. Эти наименования связаны с трудовой жизнью людей, важнейшей для существования общества, что делает их устойчивыми и социально значимыми. Во многих языках сложилась единая терминология наименований, за профессиями закрепилось твёрдо установленное содержание, отражённое в специальных документах. Наименования лиц по профессии являются терминами и, таким образом, частью языка для специальных целей. The consistency of the group of names of persons by profession is fixed by the rigid framework of social conditions, and within it there is a tendency towards the regularity of designations. These names are associated with the working life of people, which is essential for the existence of society, which makes them sustainable and socially significant. In many languages, a unified naming terminology has developed, the professions have a firmly established content reflected in special documents. Profession names are terms and thus part of the language for specific purposes.

FEATURES OF APPLICATION OF THE NATIONAL ORNAMENT IN MODERN FURNITURE DESIGN: AFRICAN TREND

Politics and marketing and socio-cultural aspects manipulate the evolution of design. The objective world of a person, created by designers, leads to changes in human perception of reality, reflecting social changes. The development of modern design, which is within the rigid framework of globalization, is looking for ways to regenerate the humanistic world, experimenting with ethnocultural identity. Elements of national and traditional art, in particular, ornament, become one of the instruments of the designer, who forms a new aesthetic. Using national and ethnic traditions with the help of images, ornaments, color palettes, and materials, the goal of modern design is to find new ways to meet the new consumer paradigm - creating a unique product that reflects local, personal, and emotional components, thus avoiding the globalization processes

Intrinsic Volumetric Negative Thermal Expansion in the “Rigid” Calcium Squarate

The calcium squarate with a rigid framework is found to exhibit volumetric negative thermal expansion (NTE) with the coefficient -9.51(5) × 10-6 K-1 and uniaxial zero thermal expansion (ZTE, -0.14(4)...

3’-(Phenyl alkynyl) Analogs of Abscisic Acid: Two Step Synthesis of Potent ABA Antagonists

We report here the synthesis and biological testing of 3’-phenyl alkynyl abscisic ABA analogs, a new class of potent ABA antagonists. These ABA analogs incorporate a rigid framework of eight...

Recent strategies to improve the photoactivity of metal-organic frameworks

Metal-organic frameworks (MOFs) are micro/mesoporous crystalline materials with high surface area, tunability, and compositional diversity which have been widely applied in diverse applications, including catalysis. The rigid framework built from...