Молодежь о проблемах изучения иностранных языков в современном мире

Оглавление

Коллектив авторов. Молодежь о проблемах изучения иностранных языков в современном мире

PERSONAL EXPERIENCE OF LEARNING ENGLISH AND FRENCH

ECONOMIC PROBLEMS OF THE EUROPEAN UNION: THE FEATURES OF HARMONIZATION AND UNIFICATION OF THE TAX SYSTEMS OF THE EUROPEAN UNION COUNTRIES

LINGUISTIC AND CULTURAL FEATURES OF “NURSERY RHYMES”: BIOMORPHIC CODE

INTERCULTURAL COMMUNICATIONS AND TRANSLATING FROM ENGLISH INTO NON-ENGLISH LANGUAGES

THE ROLE OF THE ENGLISH LANGUAGE IN INTERCULTURAL DIALOGUE

LEXICAL CORRESPONDENCES

LANGUAGE UNIVERSALS

MYSTERY AND DIFFICULTY OF TRANSLATION

ORNAMENT AS PEOPLE’S MOST CLASSICAL LANGUAGE

CROSS-CULTURAL COMMUNICATION: NON-VERBIAL BEHAVIOUR

CREATION OF MYTHS IN MASS MEDIA

NEW WAY OF STUDING SPELLING: HOW TO BECOME THE BEST SPELLER, READER AND WRITER

PODCASTING AS THE NEW WAY TO IMPROVE LANGUAGE SKILLS

THE MAIN QUESTIONS OF A TECHNIQUE OF LEARNING OF FOREIGN LANGUAGES

ON-LINE TRANSLATORS AS THE HELP TO INTERNET USERS

ENGLISH AS A LANGUAGE OF INTERCULTURAL COMMUNICATION

CREATIVE WAYS OFTEACHING ENGLISH TO CHILDREN

ETYMOLOGY OF THE ORIGIN BANKNOTES (RUBLE AND DOLLAR)

CROSS-CULTURAL COMMUNICATION IN THE MODERN WORLD AND THE DIFFICALTIES IN TRANSLATION

THE INFLUENCE OF FOREIGN LANGUAGES ON OUR LIFE

BRITISHISMS AND THE BRITISHISATION OF AMERICAN ENGLISH

THE NAMES OF THE STATES OF THE USA

THE IMPORTANCE OF FOREIGN LANGUAGES IN THE WORLD

THE TRANSATLANTIC FREE TRADE AREA: WHY AMERICANS AND EUROPEANS CAN’T AGREE

CROSS-CULTURAL COMMUNICATION IN THE MODERN WORLD AND TRANSLATION PROBLEMS

INTERCULTURAL COMMUNICATION IN THE MODERN WORLD AND THE DIFFICULTIES OF TRANSLATION

IS ENGLISH WORTH STUDYING?

WHAT IS SLANG? THE YOUTH SLANG

THE INNOVATIVE TECHNOLOGIES IN THE SYSTEM OF LEARNING FOREIGN LANGUAGES

THE ROLE OF STUDENT GOVERNMENT IN UFA STATE UNIVERSITY OF ECONOMICS AND SERVICE

PROBLEMS OF UNEMPLOYMENT AND WAYS OF THEIR SOLUTION

CREATING A NEW LANGUAGE AS THE WAY OF UNITING PEOPLE

LINGUOCULTURAL SPECIFICITY OF THE OBJECT CODE IN THE COLLECTION «NURSERY RHYMES»

THE INDUSTRIAL GROWTH IN CHINA

ENGLISH LEARNING SITUATION IN CHINA

PROFESSIONAL COMMUNICATION IN ASIA/PACIFIC ORGANIZATIONS

СООТНОШЕНИЕ ЭТНИЧЕСКОГО МИРОВОСПРИЯТИЯ КОНЦЕПТА «ДРУЖБА» (НА МАТЕРИАЛЕ РУССКИХ И АРАБСКИХ ПОСЛОВИЦ)

DEUTSCH SPRECHENDE LÄNDER UND DIALEKTE DER DEUTSCHEN SPRACHE

„DIE FALSCHEN FREUNDE DES ÜBERSETZERS“ ALS SCHWIERIGKEITEN DER ÜBERSETZUNG

INNOVATIVE TECHNOLOGIEN IM SYSTEM BEI STUDIUM DER FREMDSPRACHEN

DIE ENGLISCHEN ENTLEHNUNGEN IN DER MODERNEN DEUTCHEN SPRACHE UND DIE MIT IHNEN VERBUNDENEN FRAGEN

REALIEN EINER FREMDSPRACHE ALS UNÜBERSETZBARE WÖRTER

DIE ROLLE DER TERMINOLOGIE IN WISSENSCHAFTLICHEN TEXTEN

Отрывок из книги

УДК 336.221.4:061.1EC=111

ANISIMOVA V.

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Bringing the tax systems to conformity [3].

The experience of the European Union member states showed that the system of indirect taxes is more a subject to harmonization, as they have the greatest impact on mutual trade, pricing goods, and account for a large share of tax revenues in the budgets of all European Union states. It should be noted that in the development of mutual trade, the procedure for collecting VAT is of considerable importance. Currently, all countries of the European Union have turned into a «country of destination», which provides a zero rate of VAT on exports of goods (works and services) and the VAT refund from the budget on the resources used for exported goods. The experience shows that some defects made in the tax laws on VAT indicate the presence of double taxation. The fact is that neither the Agreement nor the national legislation of the countries clearly define the concept of export of services and activities. The result is a situation where the work and services sold by a non-resident are taxed both in the country of origin and the country of destination. To eliminate this negative practice, it is necessary to develop a single list of exported and imported works and services, as well as a uniform tax system. One of the important problems of overcoming obstacles appeared during the process of harmonization of tax systems in the European Union is to harmonize the profit tax systems [2].

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