Home

  Microsoft PowerPoint - 25 Country Experience - Zambia [Read-Only]

. • Investment and development allowances (manufacturing and farming respectively) 2 Current Tax Incentives • Reduced corporate income tax rates at 10% on income from Farming and Agro-processing; and 15% on Income from Non – traditional exports (standard rate 35%). • Five year tax holidays on approved priority sector activities (e.g. (...) Current Tax Incentives • Zero Withholding tax rates on payments of interest and dividends – Interest paid to individuals arising from deposit and savings accounts held with financial institutions Dividends paid by mining companies Five year holiday on dividends paid by farming companies. • Indirect tax incentives – Reduction or exemption on import duties and import VAT. 3 Previous Tax Incentives Zambia has been streamlining the incentives that were/are linked to approval under the ZDA Act from 2012 to date due to, among other reasons: • Footloose investments. • Lack of proper sunset provisions. • Overlap of incentives. • Over incentivized regime (long priority sector/product list, long duration for incentives) • Results/impact of incentives not clearly identifiable • Poor/lack of monitoring of incentives mechanism Previous Tax Incentives Some of the incentives that have been removed - • Tax holidays of 5 or 3 years on small and micro enterprises that were granted based on one’s location. • 5- year tax holidays from year of returning a taxable profit with an additional 5 year period for a reduced tax rate on privileged zones/ sectors. 4 Previous Tax Incentives Some of the incentives removed cont’…d- • Five year tax holidays on WHT deductions on dividends. • Five or three year tax holiday on income earned by small and micro enterprises. • Five-year tax holiday from the year of returning a taxable profit with an additional 5 year period for a reduced tax rate on privileged zones/ sectors. (...) Other Matters • Regionally, under the Southern African Development Community (SADC) there is an undertaking by members countries to stop harmful tax competition and to have consensus on having a common approach in the application and treatment of tax incentives (e.g minimum tax rates, use of tax holidays). • SADC has/is developing Guidelines on Tax incentives with input from Member countries aimed at providing guidance on designing of legislation, enhancing transparency and limiting discretion, protection of tax base etc. 7 THANK YOU

Score: 1514825.8 - https://www.un.org/esa/ffd/wp-...P_CountryExperience-Zambia.pdf

  The 17 days of sustainability: a holiday challenge | FAO Stories | Food and Agriculture Organization

The 17 days of sustainability: a holiday challenge | FAO Stories | Food and Agriculture Organization of the United Nations Toggle navigation العربية 中文 english français Русский Español AR ZH EN FR RU ES The 17 days of sustainability: a holiday challenge 17 ways you can help make this a very merry and sustainable holiday season! (...) This holiday season, let’s pave the way for a better year! (...) Shop with socially responsible companies – SDG 8 – When giving gifts, look to support companies with a good track record of labour conditions.

Score: 1455121.9 - https://www.fao.org/fao-stories/article/en/c/1460009/

  Building confidence in a data driven economy by assuring consumer redress

Financially included Consumers/Citizen/ Micro business Goods Services Utilities Companies (B2C), C2C & Local Gov. $ Consumers in the non-digital economy Home, Office, Travelling, Holiday Vulnerable, Rural Urban Media $ Consumer Data Consumer led sales Financial Service Provider (FSP) - Digital financial services (DFS) Competitive Service Providers Financially included Consumers/Citizen/ Micro business Goods Services Utilities Companies (B2C), C2C & Local Gov. $ eServices eProducts Consumers in the digital economy Home, Office, Travelling, Holiday Vulnerable, Rural Urban eCommerce $4 Trillion Social Media Media $ IOTs Advocates Ombudsman Citizens Advisers CoP Cross Sector Fora Financial Service Provider (FSP) - Digital financial services (DFS) Competitive Service Providers Regulations Financially included Consumers/Citizen/ Micro business Companies (B2C), C2C & Local Gov. $ Stakeholder in the digital economy Social Media Consumer & Industry Fora NRA $ Media Coms National Crime Agency Central GovernmentLaws/Standards Digital Minister Policies International/Re gional Bodies Judiciary Consumer Data Advocates Ombudsman Citizens Advisers Consumer led sales CoP Cross Sector Fora Financial Service Provider (FSP) - Digital financial services (DFS) Competitive Service Providers RegulationsCentral Government Financially included Consumers/Citizen/ Micro business Goods Services Utilities Companies (B2C), C2C & Local Gov. $ eServices eProducts Laws/Standards Judiciary Home, Office, Travelling, Holiday Vulnerable, Rural Urban Digital Minister Policies Social Media Consumer & Industry ForaMedia $ NRA $ Media Coms IOTs International/Re gional Bodies The digital economy National Crime Agency Consumer CONNECTIVITY FAILING FAULTY PRODUCT SERVICE COURIEER DELIVER FINANCIAL MISTAKE INAPPRORIATE CONTENT SPAMDATA IDENTITY BREACH FRAUD Key Harms in the digital economy Policies & Laws in the digital economy ADVOCACY NATIONAL REGULATIONS Finance Regulator $ Media Regulator ICT Regulator INTERNATIONAL POLICIES & RECOMMENDATIONS World Trade Organization (WTO) United Nations (UN) World Bank (WB) OECD International Organizations REGIONAL DIRECTIVES NATIONAL LAWS EDUCATION AWARENESS GUIDANCE NATIONAL STRATEGIES & POLICIES CA Regional bodies Government Government ITU Consumer AssociationsNRA GOV REDRESS PROCESS OMBUDSMAN Providers Judiciary Regional Organizations Accessible Consumers In House Complaints procedure Ombudsman Citizens Advice Judiciary National Crime Agency (NCA) Regulator Finance Regulator $ Media Regulator ICT Regulator Competition Regulator Trading Standards Trade Associations International bodies NRA & CPA in other Nations MOUs Redress in the digital economy Consumer Protection Agency Gov/Regulator Rec 10 REVIEW OF PRIORITIES Rec 1 CONVERGED CONSUMER PROTECTION Rec 2 TRUSTED INSTITUTIONS Rec 3 CYBER CRIME UNIT Rec 4 DIGITAL POLICY Rec 5 REVIEW LAWS Rec 6 HOLISTIC EDUCATION Rec 7 DIGITAL HEROES Rec 8 CITIZANS ADVICE Rec 9 CODE OF PRACTICE Rec 11 CONVERGE/COOPER ATE Rec 13 INTERNATIONAL COOPERATION Recommendations – Collaborative Regulations Rec 12 CONSULTATION Conclusions • Digital economy international - complex • Significant benefits, significant harms • Consumer protection/redress - complex • International harmonised standards, policies, laws, processes - essential • National collaborative regulation • Consumer trusted advisor • NRA at the centre of complex web Building confidence in a data driven economy by assuring consumer redress Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Conclusions

Score: 1420507.4 - https://www.itu.int/en/ITU-D/C...ta%20driven%20economy%20by.pdf

  E/C.18/2019/CRP.243

As in all sectors, tax incentives granted to extractive companies should be publicly disclosed. This implies that governments should publish not only all the laws and international agreements mentioned above, but also any contractual agreement with oil, gas and mining companies. (...) For the reasons highlighted above, income tax holidays may be a less efficient and effective incentive for the extractive industries.15 52. (...) For example, mining companies may increase the rate of extraction, or preferentially extract high-grade ore during tax free periods.

Score: 1417414.1 - https://www.un.org/esa/ffd/wp-...RP24_extractive-industries.pdf

  Nordisk | United Nations Development Programme

In recent years, the company has taken new steps in order to bring its customers closer to nature. (...) After having been part of the Nordisk Fjer group for many years, we became an independent company in 1991, with a customer base that is best described as a worldwide fan club. (...) "It is trendy to be closer to nature and to reduce your holiday carbon footprint by cutting down on travelling.

Score: 1414074.7 - https://www.undp.org/sdg-accel...dg-accelerator-denmark/nordisk

  COMPANY NAME: CURREN

COMPANY NAME: CURRENCY OF YOUR OFFER: NOTE: PLEASE QUOTE CBM RATE PER DAY ON A SLIDING SCALE Description of Service UNIT UNIT PRICE (USD) Remark Storage Dry 1-1000 cbm per day Storage Dry 1001-5000 cbm per day Storage Dry 5001-10000 cbm per day Storage Dry 10001-15000 cbm per day Storage Dry 15001-20000 cbm per day Storage Dry > 20000 cbm per day Storage of High Value Items cbm per day Storage Chilled +2 TO +8 ℃ cbm per day Storage Frozen -18 TO -20 ℃ cbm per day Handling in (during official working hours) cbm per transaction Please specify official duty working hours: Handling out (during official working hours ) cbm per transaction Handling in (beyond official working hours ) cbm per transaction Please specify beyond official working hours: Handling out (beyond official working hours ) cbm per transaction Handling in (during weekends and official holidays ) cbm per transaction Please specify weekend days: Handling out (during weekends and official holidays) cbm per transaction Packaging cbm per transaction Re-packaging cbm per transaction Minimum monthly charge per month if applicable PLEASE DETAIL ANY OTHER FEES 1. (...) ANNEX B FINANCIAL OFFER FORM RFP/2022/011 Provision of Warehousing Services Company Seal and Signature: US DOLLAR Bidder's Response

Score: 1395674.2 - https://www.unhcr.org/lb/wp-co...nex-B-Financial-Offer-Form.pdf

  Microsoft PowerPoint - 9 Tax Expenditures and Incentives in LA - CIAT [Read-Only]

Tax incentives 6 • Exemptions and exclusions ₋ Tax holidays, partial or full exemption from import tariffs, excises and VAT • Deductions / Credits ₋ Investment tax credits (or allowances), CIT extra deductions • Preferential (reduced) tax rates ₋ Including a low statutory tax rate, reduced withholding tax rates (treaty provisions), reduced import tariffs • Deferrals ₋ Capital recovery (accelerated depreciation and initial capital allowance) • Simplified, promotional or special tax regimes ₋ Free-trade Zones (FTZ) and Export Processing Zones (EPZ), SMEs regimes Types of tax incentives 4 7 • Manipulation of transactions between related companies; manipulation of “internal” transfer pricing (tax holidays, reduced CIT rates). • False purchasing and re-purchasing of assests; channeling asset purchases through qualifying companies on behalf of non-qualifying partners (Capital recovery - accelerated depreciation and initial capital allowance). • Taxation in the country of the investor: imputation or exemptiom system (tax holidays). • Treaty shopping (reduced withholding tax rates). • Fiscal dwarfism (SMEs regimes) Revenue Authorities challenges 8 • Qualified purchases can easily be diverted to buyers not intended to receive the incentives (FTZ/EPZ) • Leakages of goods into the domestic market (FTZ/EPZ). • Under-invoicing allowing some of the income to stay there, where it is exempt.

Score: 1371735.45 - https://www.un.org/esa/ffd/wp-...2015TIBP_Presentation-ciat.pdf

  untitled

To manage is to differentiate Work permits Priority occupations Bilateral agreements seasonal agriculture Intra-company transferees Points System Special schemes e.g. H-1B Working Holiday makers Facilitated entry e.g. APEC Trainees Temporary schemes in 31 high income countries 0% 20% 40% 60% 80% 100% Working holiday makers Trainees Seasonal workers Contract workers Professionals,managers, highly skilled Few temporary schemes in 18 upper middle income countries 0% 20% 40% 60% 80% 100% Working holiday makers Trainees Seasonal workers Contract workers Professionals,managers, highly skilled Scheme only for highly skilled in 26 lower middle income countries 0% 20% 40% 60% 80% 100% Working holiday makers Trainees Seasonal workers Contract workers Professionals,managers, highly skilled Temporary schemes for export industries/other priority sectors 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% High income Upper Middle Lower middle Low income Quotas Labour market test Treaties/ agreements Employer’s attestation Levy on employers Employ many measures Rights & entitlements Employer guarantee Duration of allowed stay Conditions for Change of status A D M I S S I O N Employers’ sanctions Bilateral agreements on labour migration • 57 of 92 of all responding countries • Africa : 9 of 19 • Asia : 10 of 24 • Europe : all • L.

Score: 1342562.5 - https://www.un.org/en/developm...nts/pdf/other/turin/ABELLA.pdf

  1 Diagnostics of com

Employer’s profile Kindly fill up the spaces provided with information about your company. 1. Name of Company: ______________________________________________ 2. (...) Question Yes No N/A Current company practices 1 The Company gives copies of employment contracts to all workers, regardless of status, and orients them to ensure that the contract is clearly understood. 2 The Company observes the normal eight hours of work. 3 The Company provides premium pay for work done beyond the normal eight hours in compliance with national laws. 4 Overtime work is voluntary without any threat of wage deduction, disciplinary action or other sanctions. 5 The Company has measures in place to validate that its business partners/suppliers do not use forced labour. 6 The Company hires workers no less than 18 years of age for work considered as hazardous. 7 The Company requires candidates to submit birth certificates or other official form of registration to verify age before hiring. 8 In case of workers hired between ages 15 to 18, the Company ensures that work does not interfere with their studies. 9 The Company has measures in place to validate that its business partners/suppliers do not use child labour. 3 Question Yes No N/A Current company practices 10 The Company ensures that hiring, wages, training, promotion and disciplinary action are based on objective factors and not on differences based on gender, age, religion, marital status, sexual orientation, health status or physical disabilities. 11 The Company ensures that all pay rates for different positions are based on objective factors and implemented in a non-discriminatory way. 12 The Company has procedures in place that are accessible and understood by all workers where they can safely report and resolve complaints of discrimination. 13 The Company allows workers to join groups within their organization of their own choice. 14 The Company maintains open dialogue/communication with workers and/or their representative to discuss and address their concerns at the workplace. 15 The Company pays wages at regular times and does not take deductions from wages as disciplinary action or other deductions which are not authorized by law without the freely given consent of the worker. 16 Piece-rate payment system is monitored to ensure that wages are within those prescribed by law except for those with Certificate of Authority under Barangay Micro Business Enterprise Law. * 17 The Company provides paid leaves per year. 18 The Company provides maternity leave to its female workers as provided by law. 3 4 Question Yes No N/A Current company practices 19 The Company provides reasonable breaks while working and reasonable rest period between shifts. 20 The Company pays the statutory minimum wage rates for normal work hours rendered, except for small enterprises and those covered under Barangay Micro Business Enterprises. 21 The Company has written rules and regulations that have been explained and understood by all workers. 22 The Company has disciplinary process in place that is known and understood by all workers. 23 The Company observes due process procedure in implementing its disciplinary process. 24 The Company has mechanisms in place to receive all reports on workplace violence, harassment and threats and to competently address these concerns. 25 The Company has detailed emergency procedures, prevention plans and training to protect against dangers and handle emergencies. 26 The Company has established written Occupational Safety and Health (OSH) prevention and remediation policies and procedures that comply with industry standards. 27 The Company informs all workers on OSH standards in a language they understand. 28 The Company has a disciplinary plan which applies to all violations of the company's OSH standards. 29 The Company documents accidents and adjust their processes to prevent recurring problems. 4 4 Question Yes No N/A Current company practices 19 The Company provides reasonable breaks while working and reasonable rest period between shifts. 20 The Company pays the statutory minimum wage rates for normal work hours rendered, except for small enterprises and those covered under Barangay Micro Business Enterprises. 21 The Company has written rules and regulations that have been explained and understood by all workers. 22 The Company has disciplinary process in place that is known and understood by all workers. 23 The Company observes due process procedure in implementing its disciplinary process. 24 The Company has mechanisms in place to receive all reports on workplace violence, harassment and threats and to competently address these concerns. 25 The Company has detailed emergency procedures, prevention plans and training to protect against dangers and handle emergencies. 26 The Company has established written Occupational Safety and Health (OSH) prevention and remediation policies and procedures that comply with industry standards. 27 The Company informs all workers on OSH standards in a language they understand. 28 The Company has a disciplinary plan which applies to all violations of the company's OSH standards. 29 The Company documents accidents and adjust their processes to prevent recurring problems. 5 Question Yes No N/A Current company practices 30 The Company regularly monitors its production processes, machines and equipment to ensure that they are safe and in good working condition. 31 The Company has a Health and Safety Committee to receive and respond to OSH concerns of workers. 32 Workers and managers are trained to respond to workplace emergencies and first aid kits are readily available. 33 The Company has fully functional fire extinguishers and fire exits that are clearly marked and free from obstruction. 34 Work premises and equipment are maintained and kept clean. 35 The workplace has adequate ventilation, lighting and temperature appropriate for the industry of operation. 36 The Company provides clean and safe drinking water. 37 The Company provides sufficient and suitable washing facilities. 38 The Company has designated eating area for all workers. 39 The Company provides clean and sanitary toilet facilities appropriate for both genders. 40 The Company provides free personal protective equipment and training to safely perform their work. 41 The Company has a waste management system in place. 42 The Company has procedures in place to store and discharge dangerous chemicals. 43 The Company has a recycling programme in place. 5 6 Question Yes No N/A Current company practices 44 The Company pays its mandatory share contribution to social security fund (e.g., Social Security System [SSS], PhilHealth, Pag-Ibig). 45 The Company deducts mandatory contribution to social security fund from wages of workers. 46 The Company regularly remits contribution to social security fund. 47 The Company conducts periodic performance audits of suppliers to validate compliance to labour standards.** 48 The Company informs suppliers and business partners of the Company's commitment to comply with labour standards.** Note: Enterprises employing nine workers and below are exempted from paying Holiday Pay, Service Incentive Leave and Retirement Pay by law. Enterprises employing five workers and below are exempted from paying Holiday Pay, Night Differential Pay, Service Incentive Leave and Retirement Pay by law. * Except for establishments registered under 'Barangay Micro Business Enterprise with Certificate of Authority pursuant to Republic Act No. 10644. ** For Establishments engaged in job contracting or process outsourcing. 6 6 Question Yes No N/A Current company practices 44 The Company pays its mandatory share contribution to social security fund (e.g., Social Security System [SSS], PhilHealth, Pag-Ibig). 45 The Company deducts mandatory contribution to social security fund from wages of workers. 46 The Company regularly remits contribution to social security fund. 47 The Company conducts periodic performance audits of suppliers to validate compliance to labour standards.** 48 The Company informs suppliers and business partners of the Company's commitment to comply with labour standards.** Note: Enterprises employing nine workers and below are exempted from paying Holiday Pay, Service Incentive Leave and Retirement Pay by law.

Score: 1334664.1 - https://www.ilo.org/wcmsp5/gro...ts/publication/wcms_714321.pdf

  Practical Informatio

The journey time from the start to the final destination is 20-25 min. on weekdays and weekends/holidays. The line operates on the route under an all-day timetable. Weekdays Weekends/ Holidays First Bus Firts Bus Т2: 05:52 a.m. Т2: 05:56 a.m. (...) Taxis are available at the landside of the arrivals areas of Terminals 1 and 2. Company “OK Supertrans” www.oktaxi.net is the official taxi provider to Sofia airport.

Score: 1329144.3 - https://www.itu.int/en/ITU-D/R...for%20Participants_241016.docx