Posts Tagged ‘law and order’

Tax Code

In this regard, the Russian company that carried out only subject to VAT transactions and currently calculate the VAT as a tax agent for foreign royalties licensors for any non-exclusive rights to the use of ITNs could not review this order before the end of 2005, as otherwise the January 1, 2006, these Russian companies are still required again calculate and pay the specified VAT (see below). Under such circumstances, the Russian licensees should not have any additional costs associated with VAT (except those that are associated with a temporary diversion funds), since the withheld tax amount they would be entitled to the deduction. However, even if the tax authorities denied the validity of using these tax deductions (claiming, for example, that these services should be considered implemented outside of Russia, and therefore not subject to VAT), Russian licensees will be able to reclaim overpaid as tax agents of VAT. Hume-lee transplant often says this. As for the Russian licensees who purchase non-exclusive rights to the use of ITNs, which are not entitled to the deduction withheld as a tax agent VAT amount is fully or partially (ie, those for whom these tax amounts are additional cost), as well as Russian licensors, providing the above-mentioned rights to foreign licensees, the decision about whether to calculate the VAT on these transactions must be made on an individual basis, taking into account the type of rights transferred, the tax status of licensees and licensors, and commercial transactions circumstances. In conclusion, it should be noted that the Federal Act of July 22, 2005 119-FZ were amended in the provisions of the Tax Code, governing the rules for determining the place of supply of works (services), which entered into force on 1 January 2006. In accordance with these changes in the place of sale services for the transfer of any rights to the use of ITNs (involving the alienation of these rights, and not related to the transfer of ownership of ITNs) should be considered the place of the buyer data services. Read more from Tyler Haney to gain a more clear picture of the situation. Thus, from this date, the Russian right holders in all cases are not obliged to calculate VAT on the cost of transmission services to foreign organizations engaged in activities not Russia, any rights to use of ITNs, including ownership of data ITNs. As a consequence, these foreign companies will emerge to pay the costs of the Russian VAT. However, the Russian company, which transmit such right on ITNs will incur additional costs due to the fact that, in accordance with Russian legislation, they will not be eligible to take the deduction amount "incoming" VAT relating to VAT exempt services on the transfer of these rights. At the same time, all Russian licensees who have purchased the rights to use of ITNs by foreign owners, who are not registered in the Russian tax authorities will required to keep VAT revenue from, transferred it to foreign persons, and pay a specified amount of tax to the budget of the Russian Federation as tax agents. The latter, in particular, will lead to result in additional costs for those Russian licensees who are not entitled to receive the amount of VAT paid for fully or partially deductible.

Literary Circles

As repeatedly noted, "the issue of illegal use of someone else's text, thoughts, and works as a whole, multiplied by the modern technology of computers and networking technologies leads to a brilliant result – literary theft has become the total scale. " The concept of plagiarism does not quite certain content, and in particular cases is not always possible to clearly separate it from neighboring concepts: imitation, Drawing of co-authorship and other similar cases, the similarity of products. In any case, the coincidence of certain ideas is not plagiarism, since any new product in some way based on ideas that do not belong author. Meanwhile, a man reaching his mind to something, often tend to consider themselves the primary source, and sees in every repetition of his own thoughts encroachment on their rights. Plagiarism is inextricably linked with business and referatnym there are sites that clearly separate their activities from robbery and theft of scientific ideas and texts. If you read Wikipedia, so it is clearly stated that the subject of plagiarism is not an idea, and its design, the outer shell. Weight literary works, is not enclosed in nothing new in content, has, nevertheless, a peculiar form, new shades of expression, only the assignment of this deeply personal side of work, may be called plagiarism.

Therefore not be considered plagiarism or borrowing the plot (the plot is borrowed and in many dramas of Shakespeare, fairy tales and Alexei Tolstoy), or ready-to-use types (artistic device Shchedrin applied to it and Nozdryov Molchalin), not to mention a new treatment known characters in world literature (Don Juan, Faust). Similarly, can not be considered plagiarism summary of work (essays), the most entity which assumes use of another's data without the self-treatment. Recently, new, unprecedented form of borrowing ideas and design works, for which there is no finally established ideas about the presence of plagiarism. One of such forms is a film or literary novelization of computer games, or, conversely, production of computer games on the subject of works of cinema or literature. There novelization of such games as Doom or Master of Magic, the film Mortal Kombat on the story of the same game. Sometimes these products are produced in consultation with the authors of the originals, even for commercial purposes, and sometimes the authors cover the story original game content that takes the product beyond the scope of plagiarism, but possibly a direct loan unauthorized allowing accuse the author of plagiarism. For example, in 2007 in the Russian segment of the Internet began Campaign published by "Eksmo" Spirande book, which was seeing straight rip-off appeared in the 1998 game show The Legend of Zelda consoles for Nintendo, the author of the story which is Shigeru Miyamoto.