Double Taxation Agreement

Singapore had also signed bilateral investment treaties and double taxation avoidance agreements with various countries.

Furthermore, China had concluded an agreement for the promotion and protection of investment with 25 African countries and for the avoidance of double taxation and prevention of tax evasion with eight others.

Both BITs and double taxation treaties registered rapid growth rates during the period of 1995 2001 (which, however, have slowed down since then).

At the same time, the problem of double taxation within the territory of Bosnia and Herzegovina (a major disincentive to investment and job creation) was abolished.

Developing country governments have also increased the number of concluded bilateral investment treaties (BITs) and double taxation agreements and, more recently, bilateral and regional free trade and investment agreements.

Double taxation treaties between developing countries also rose, from 96 in 1990 to 312 in 2004, involving 94 developing countries.

Double taxation treaties between developed and developing countries are de facto equivalent to modalities of preferential treatment in favour of the countries that host or will host foreign investment.

I am confident that the same reliability will be demonstrated in Switzerland s commitment to take on the OECD standard, which will be incorporated into future bilateral double taxation agreements.

How can duplication be avoided?

Bilateral investment guarantee agreements, double taxation avoidance and free trade area arrangements have also played a role in encouraging OFDI from developing countries.

Table IV.3 Duplication in research, analysis and expertise

The objectives of our plan promote the MDGs. A number of laws have been adopted to improve the investment climate, attract foreign investment and enhance the taxation regime.

We got some thermal variation. Stamper, let's look at the couplings, back on the shuttle.

With everyone accepting sacrifices, it might have been possible to reach an accord on liberalizing closed professions and on comprehensive tax reform.

Exemption from import and export duties and taxes in respect of particular belongings right to transfer earnings and savings from the State of employment to the State of origin or any other State imposition of taxes and avoidance of double taxation principle.

One characteristic of Swiss law is that it distinguishes between tax evasion and tax fraud.

अ तर र ष ट र य कर सहय ग क व फलत

Huh? Tax information?

Okay, Pete, we got that coupling on the board here now.

Then why are you running away from him?

How about some tax exemption there?

Paraguay's legal tax structure recognized the same rights for both foreign and domestic investment, and offered incentives to new investment and reinvestment in a wide range of sectors, including bio fuel and outsourcing.

We give foreign tourists the privilege of tax exemption.

Including denying them tax exemption.

This tax credit replaces the family benefits program, the non refundable tax credit for dependent children and the tax reduction for families.

On the tax side, there has clearly been progress.

But a temporary tax break cannot change incentives.

Many PCI bus cards do not have these limitations and are mostly full duplex.

The purpose of section 2 of the Parliamentary Employment and Staff Relations Act is to avoid duplication.

The Swiss people vote their own taxes, have a high degree of control over how tax revenues are spent, and believe their tax system to be fair, transparent, and comprehensible.

In terms of reducing tax evasion, the results have been mixed.

The Internal Revenue Service sees no increase in tax cheating.

To avoid duplication, it was suggested that the texts of resolutions not be released as individual documents after being adopted by the Special Committee.

Globalization may also facilitate legal tax avoidance.

In Germany, the most urgent needs are for tax and labor market reform.

Some seek to make the tax system more progressive or less progressive.

Under this proposal, the number of companies benefiting from the scheme would be capped at current levels and no new entrants would be allowed from July 2006.

Key aspects of the tax system would be changed to develop a more progressive structure.

(c) That the provinces should be granted greater fiscal and financial autonomy

Several participants emphasized the importance of avoiding duplication and achieving savings, which could be better spent implementing the Convention.

One delegation also pointed out that duplication between the work of the Economic and Social Council and the General Assembly must also be avoided.

Ms. Habiba Louati (Tunisia). Director, Department of Tax Legislation, Ministry of Finance.

In view of chapter 2 of the UNHCR Manual and the sections' objective setting matrixes, this may entail a risk of inconsistency between the objectives set in the Agenda for Protection, the distribution of responsibilities as described in the UNHCR Manual and the tasks handled by each section.

(e) To cooperate closely, while avoiding duplication, with existing relevant United Nations bodies, mandates, mechanisms as well as regional organizations