With regard to the payment of arrears, he drew attention to the technical suggestions contained in paragraphs 68 and 69, which would facilitate both the payment of arrears and the work of the Secretariat and the Committee on Contributions.

Measures to facilitate the payment of arrears should also take account of the special circumstances of developing countries.

The General Assembly had been struggling for some years to develop measures to encourage the payment of arrears and the timely payment of assessed contributions.

Since existing measures to encourage the payment of arrears had proved useful, it was not necessary for the Committee on Contributions to pursue its consideration of that issue.

Since December, the Canadian International Development Agency has provided 16 million Canadian dollars to the Transitional Government of Haiti to assist it in the clearance of arrears to the World Bank.

However, the application of that principle had been affected by the introduction of a reduced ceiling of 22 per cent, which had been established to facilitate the payment of arrears with a view to improving the financial situation of the Organization.

It recognized that, in some cases, serious circumstances might prevent Member States, especially the developing countries, from paying their assessed contributions, but was of the view that measures to encourage the payment of arrears should be in line with General Assembly resolution 57 4 B.

Tax reforms implemented in 1994 caused local governments share of national fiscal revenue to decline steadily, from 78 in 1993 to 52 in 2011.

A third option would be for the Assembly to seek payment from the five successor States of arrears arising before the dissolution of the Socialist Federal Republic of Yugoslavia and to seek payment of the balance from Serbia and Montenegro based on the principle of estoppel, as outlined above.

(Millions of United States dollars)

A second option would be for the Assembly to seek payment from the five successor States of arrears arising before the dissolution of the Socialist Federal Republic of Yugoslavia and to write off the amounts arising thereafter, in accordance with the approach suggested by the representative of Ghana.

With regard to the payment of arrears, Jordan rejected any punitive measures, since the vast majority of States in arrears were developing countries that were unable to pay their contributions owing to extenuating circumstances.

In accordance with article 184 of the Convention and rule 80 of the Rules of Procedure of the Assembly, a member of the Authority that is in arrears in the payment of its financial contribution to the Authority shall have no vote if the amount of its arrears equals or exceeds the amount of financial contribution due from it for the preceding two years.

Similarly, Portugal s center right Social Democratic Party has pushed a tough pro austerity line, including tax hikes and spending cuts, since coming to power in 2011.

Even for those taxpayers who had feared a tax increase in 2011 and 2012, it is not clear how much the lower tax payments will actually boost consumer spending.

The Protection Information Section had a significant backlog.

The burden of servicing debt and the payment of arrears have a suffocating effect on the economies of developing countries.

Overtime is constantly being required to deal with a backlog of cases.

Italy s Taxing Election

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

Total amount of arrears at time of signing the plan, in addition to current year's assessments.

4. Recognizes also that it would be helpful for the Secretariat to be equipped with input from Member States on a schedule of payments or other information about their intentions to clear their accumulated arrears, and encourages Member States in a position to do so to provide such information

In addition, a number of payments were received and credits applied.

The discussion concerning measures to encourage the payment of arrears also gave rise to grave concern.

(b) Report of the Committee on the Elimination of Discrimination against Women on its thirty second session (A 60 38 (Part I))

TNCs are thus expected to abide by a country's tax law and to meet their tax obligations in good faith. Corporate responsibility in this regard could, for

The members, who are appointed by the Secretary General, after notification of the Council, for a term of four years, are drawn from the fields of tax policy and tax administration and their appointment reflects an adequate equitable geographical distribution, representing different tax systems.

Tax exemptions for families with children

Has published papers on accounting and taxation issues.

Advancement of women

Ireland

That means vetoing any extension of the Bush era tax cuts, and then working to enact the Obama tax cuts.

Regarding interest on or indexation of arrears, should the General Assembly decide to introduce interest charges on arrears, the rate should be fixed at a low level and should not have retroactive effect, and the annual rate should not exceed 1 per cent.

Acknowledging the importance of facilitating the timely publication of the Yearbook of the International Law Commission and eliminating the backlog,

Local governments have also accumulated massive amounts of non explicit debt through arrears, credits, and guarantees.

(d) Requested the Director General to pursue his efforts and contacts with Member States to effect the collection of arrears.

In the meantime, the Secretariat was requested to meet with representatives of the five successor States to determine the exact amount of the arrears.

With Europe in a cyclical upswing, tax revenues should start rising even without higher tax rates, so why risk strangling the continent s nascent recovery in the cradle?

Member of the Turkish delegation for tax treaty negotiation.

13. Endorses the efforts of the Secretary General to eliminate the backlog in the publication of the Repertoire of the Practice of the Security Council

(d) Requests the Director General to pursue his efforts and contacts with Member States to effect the collection of arrears.

In that context, it encouraged the Comoros to consider the possibility of submitting a multi year payment plan.

Endorses the efforts of the Secretary General to eliminate the backlog in the publication of the Repertoire of the Practice of the Security Council

In clearing its arrears, the Transitional Government becomes eligible for new modes of financial support provided by the Bank.

(c) Urges those Member States and former Member States that have not yet paid their assessed contributions, including advances to the Working Capital Fund and prior years' arrears, as well as towards the security enhancements, to do so without delay