We urge commitment to the full implementation of Security Council Resolution 1325.

Governments should also work to improve tax compliance and reduce evasion, which requires limiting tax officials discretionary authority.

It is a workload that boggles the mind, and demands the round the clock commitment of the Secretary General and his team.

In the interest of keeping within the time limit, I shall limit my oral remarks, but the full text will be circulated to delegations.

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.

A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value added tax liability in a particular jurisdiction.

States Parties emphasize the importance of, and agree to remain fully committed to, the full and effective implementation of the Treaty in all its aspects.

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

Recalling the 2005 World Summit Outcome adopted at the meeting held from 14 to 16 September 2005, including the commitment to full implementation of the Declaration of Commitment,

In Italy, expenditures for home improvements have been partly deductible for the past ten years, mainly to improve tax compliance by firms in the housing sector.

अ तर र ष ट र य कर सहय ग क व फलत

Corporate tax expenditures narrow the base, raise the cost of tax compliance, and distort decisions about investment projects, how to finance them, what form of business organization to adopt, and where to produce.

Recalling the 2005 World Summit Outcome adopted at the meeting held from 14 to 16 September 2005,See resolution 60 1. including the commitment to full implementation of the Declaration of Commitment,

At this summit, he has placed before world leaders the challenge to commit to completing the round by no later than 2006 and to ensure that the development promise is fully realized.

The international community should firmly resist this discriminatory approach and should insist on the full implementation by States parties of all their commitments, particularly the unequivocal obligation of nuclear weapon States to the total elimination of nuclear weapons.

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

Recognizing the strong commitment of Governments to the equalization of opportunities and to the rights of persons with disabilities and the promotion and protection of the full enjoyment of all human rights by persons with disabilities, including in the context of development,

We give foreign tourists the privilege of tax exemption.

On the tax side, there has clearly been progress.

But a temporary tax break cannot change incentives.

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.

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.

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

The Internal Revenue Service sees no increase in tax cheating.

13. Invites Member States to consider the adoption of a short declaration aimed at reaffirming and expressing recommitment to the full implementation of the Declaration of Commitment, including by giving due consideration to, inter alia, the assessment referred to in paragraph 12 above and the report of the Secretary General.

Invites Member States to consider the adoption of a short declaration aimed at reaffirming and expressing recommitment to the full implementation of the Declaration of Commitment, including by giving due consideration to, inter alia, the assessment referred to in paragraph 12 above and the report of the Secretary General.

(c) Secured obligation means the obligation secured by a security right.

Reaffirming the commitment made by Member States to strive for the full protection and promotion in all our States of civil, political, economic, social and cultural rights for all,

I wish to reiterate that the Government of the Sudan, which has made every sacrifice to reach this Agreement, is firmly committed to its implementation.

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.

Confirms further, the absolute necessity by the members of the International Federation of the Red Cross and Red Crescent, to fully respect and comply with the provisions of the Geneva Conventions of 12 August 1949, under all circumstances

Realizing the principle of accountability and bringing to justice those accused of committing crimes should not divert our attention from the need to achieve peace first by putting an end to all hostilities, guaranteeing full commitment to the ceasefire and reaching the peaceful settlement that we seek.

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

Article V Consent to be bound

Obligating documents

For example, a taxation and regulatory exchange would help countries to tackle tax avoidance and harmonize corporate taxation, while promoting information sharing and cooperation.

The first is comprehensive tax reform aimed at aligning tax policy with desirable economic incentives.

Worse still, over the long run, the tax burden would shift.

In recent years, a tax reform movement has formed behind the FairTax proposal.

One of the most efficient tax raising methods is the US payroll tax, for which the marginal tax rate is close to the average rate (because deductions are absent and there is little graduation in the rate structure).

Reaffirms its full support for the implementation of the Declaration of Commitment on HIV AIDS, adopted at the twenty sixth special session of the General Assembly on 27 June 2001

II. Scope of the obligation