Article
Overview of the Argentina-Russia tax treaty / Обзор соглашения об избежании двойного налогообложения. Россия – Аргентина
The authors provide an article-by-article overview of the double tax treaty Russia-Argentina effective as of January 1, 2013.
The main reason of understanding the population successfulness in professional and everyday life is to analyse its behavioral characteristics. Modern trends show the overrepresentation of infantile traits, or infantilism, in society. Infantilism is a very complicated concept, related to personal and social immaturity. The authors explore the correlation between infantile traits and results in literacy of the Russian Federation sample gained from PIAAC database.
The given report is the result of implementation of the first component of the series of projects under the common title "Improving the use of economic instruments of water management in the Republic of Buryatia (lake Baikal basin)", implemented under the auspices of the Organisation for Economic Cooperation and Devlopment (OECD) in support of the water policy dialogue in the Republic of Buryatia in cooperation with the EU Water Initiative. The analytical report contains the results of the analysis of the use of economic instruments of water resources management in the Republic of Buryatia. According to the performed analysis some conclusions were made along with identification of key directions for improving application of instruments for water resources management in the Republic of Buryatia for further development within the framework of the project.
Argentina, the second largest country in Latin America, hardly recovered form the recession of the year 2001, faces the crisis again in 2008. First of all, the crisis affected the credit and banking sphere of the country, reducing the volumes of credit and deposit. But during the crisis, Argentina managed to carry out the restructuring of the financial system. The Global financial and economic crisis has shown the importance of the investors' confidence.
The paper provides a number of proposed draft operational guidelines for technology measurement and includes a number of tentative technology definitions to be used for statistical purposes, principles for identification and classification of potentially growing technology areas, suggestions on the survey strategies and indicators. These are the key components of an internationally harmonized framework for collecting and interpreting technology data that would need to be further developed through a broader consultation process. A summary of definitions of technology already available in OECD manuals and the stocktaking results are provided in the Annex section.
The paper presents the selected parts of the translation of the Chapter 10 Scenarios for Financial Stability of Tertiary Education of the publication Higher Education to 2030. Volume 2: Globalization published by OECD in 2009. It explores how tertiary education worldwide could develop in financial sustainable manner, providing an overview of the main alternatives for higher education financing today with an emphasis on different allocation models and suggestions on possible future scenarios for higher education financing.
The term «beneficial owner» is interpreted in the article in the context of international, foreign and Russian tax practice. The different interpretations of the term «beneficial owner» incorporated in international treaties, national legislation and case law are shown. The international bonds issuance by Russian lenders is given as an example in which the authors demonstrate the problems arising out of the application of this term in Russia.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.