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Article 2 — Distinctive emblems 1. This Protocol recognizes an additional distinctive emblem in addition to, and for the same purposes as, the distinctive emblems of the Geneva Conventions. (...) This distinctive emblem is referred to in this Protocol as the “third Protocol emblem”. 3. (...) ADDITIONAL DISTINCTIVE EMBLEM 325 0031-0330 irl.qxd 2.3.2009 14:21 Page 325 4.
Language:English
Score: 748025.8 - https://www.un.org/en/genocide...ty-crimes/Doc.36_AP-III-EN.pdf
Data Source: un
Azizbek Ashurov est le lauréat 2019 de la distinction Nansen du HCR pour les réfugiés.  © HCR/Chris de Bode Dr Evan Atar Adaha, un chirurgien sud-soudanais, est lauréat 2018 de la distinction Nansen du HCR pour les réfugiés. © HCR/Will Swanson Ardent défenseur du droit à une éducation de qualité des enfants déplacés qui grandissent au coeur des violences dans le nord-est du Nigéria, Zannah Mustapha est le lauréat 2017 de la distinction Nansen du HCR pour les réfugiés. © HCR/ Rahima Gambo L'Equipe Hellénique de Secours, lauréate de la distinction Nansen 2016 pour l'aide aux réfugiés en mer Egée © HCR/Gordon Welters Pour son aide aux personnes vulnérables à Lesbos, Efi Latsoudi reçoit la distinction Nansen 2016 © HCR/Gordon Welters Aqeela Asifi a remporté la distinction Nansen 2015 pour les réfugiés en récompense de son travail pour l'éducation des enfants réfugiés au Pakistan (...) Moreno  © HCR/E. Parsons La Distinction Nansen attribuée au capitaine, à l'équipage et au propriétaire du cargo M.S. (...) Hollmann Plus de 60 lauréats de la distinction Nansen pour les réfugiés La première lauréate de la distinction Nansen pour les réfugiés, en 1954, a été Eleanor Roosevelt, épouse du Président des États-Unis Franklin D.
Language:English
Score: 736407.6 - https://www.unhcr.org/fr-fr/laureats-distinction-nansen.html
Data Source: un
Azizbek Ashurov est le lauréat 2019 de la distinction Nansen du HCR pour les réfugiés.  © HCR/Chris de Bode Dr Evan Atar Adaha, un chirurgien sud-soudanais, est lauréat 2018 de la distinction Nansen du HCR pour les réfugiés. © HCR/Will Swanson Ardent défenseur du droit à une éducation de qualité des enfants déplacés qui grandissent au coeur des violences dans le nord-est du Nigéria, Zannah Mustapha est le lauréat 2017 de la distinction Nansen du HCR pour les réfugiés. © HCR/ Rahima Gambo L'Equipe Hellénique de Secours, lauréate de la distinction Nansen 2016 pour l'aide aux réfugiés en mer Egée © HCR/Gordon Welters Pour son aide aux personnes vulnérables à Lesbos, Efi Latsoudi reçoit la distinction Nansen 2016 © HCR/Gordon Welters Aqeela Asifi a remporté la distinction Nansen 2015 pour les réfugiés en récompense de son travail pour l'éducation des enfants réfugiés au Pakistan (...) Moreno  © HCR/E. Parsons La Distinction Nansen attribuée au capitaine, à l'équipage et au propriétaire du cargo M.S. (...) Hollmann Plus de 60 lauréats de la distinction Nansen pour les réfugiés La première lauréate de la distinction Nansen pour les réfugiés, en 1954, a été Eleanor Roosevelt, épouse du Président des États-Unis Franklin D.
Language:English
Score: 736407.6 - https://www.unhcr.org/fr/laureats-distinction-nansen.html
Data Source: un
In Australia – Tobacco Plain Packaging, the Panel clarified that Article 15.1, third sentence, provides an option to Members: "Article 15.1, third sentence, in contrast, provides Members with an option to make the registrability of signs that are not inherently distinctive, depend on distinctiveness acquired through use."14 11. In Australia – Tobacco Plain Packaging, the Panel rejected an argument that a Member that exercised the option in Article 15.1, third sentence, to make the registrability of non-inherently distinctive signs depend on distinctiveness acquired through use, would violate Article 15.4 if, at the same time, it restricted the possibility to use the sign on a particular good in order to acquire distinctiveness, solely because of the nature of the good: "We find no support in the text of Article 15.1 for the complainants' assertion that exercising the option of Article 15.1, third sentence, would modify the scope of the definition of 'trademark' and thus extend the scope of the prohibition in Article 15.4, for the relevant Member, so as to include signs that are not inherently distinctive and which have not yet acquired distinctiveness through use. … By permitting Members to make registrability dependent on distinctiveness acquired by use, the text of Article 15.1, third sentence, does not indicate a modification to the concept of distinctiveness itself, but merely points out a particular manner in which the condition for constituting a trademark, namely complying with the distinctiveness criterion defined in the first sentence of Article 15.1, may be fulfilled. … A plain reading of the text therefore indicates that Members may make registrability depend on distinctiveness that has been acquired, or obtained through use prior to registration. (...) In our view, therefore, interpreting Article 15.4 as obliging Members to permit use of non-distinctive signs to allow them to acquire distinctiveness irrespective of the products or services to which they are to be applied is not compatible with the language of Article 15.4, nor with its object and purpose, as read in the context of Article 15.1."17 14.
Language:English
Score: 736125 - https://www.wto.org/english/re...s_e/ai17_e/trips_art15_jur.pdf
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Complaints initiated through distinct requests by various Members, and individually assigned “DS” numbers, are counted as distinct disputes, even if they relate to the same matter. (...) Complaints initiated through distinct requests by various Members, each circulated under distinct “DS” numbers, are counted as distinct disputes, even if they relate to the same matter. (...) Conversely, claims initiated by various members in distinct documents circulated under distinct “DS” numbers are counted in the charts above as distinct disputes even if they relate to the same matter.
Language:English
Score: 735325.15 - https://www.wto.org/english/tr...top_e/dispu_e/dispustats_e.htm
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Précédents lauréats de la distinction – UNHCR Suisse et Liechtenstein Do you need help ? (...) La première lauréate de la distinction Nansen pour les réfugiés fut Eleanor Roosevelt, première présidente de la Commission des droits de l’homme des Nations Unies. (...) Précédents lauréats de la distinction Le Dr Evan Atar Adaha , chirurgien en chef et directeur des services médicaux de l’hôpital de Bunj, dans le nord-est du Soudan du Sud, est le lauréat 2018 de la distinction Nansen du HCR pour les réfugiés.
Language:English
Score: 723980.57 - https://www.unhcr.org/dach/ch-...s-refugies/precedents-laureats
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We consider the application of this distinction to the present cases in section IV(B) below.   (...) In our view, this argument does not relate to the distinction between mandatory and discretionary legislation.   (...) We do, nevertheless, wish to observe that, as with any such analytical tool, the import of the “mandatory/discretionary distinction” may vary from case to case. For this reason, we also wish to caution against the application of this distinction in a mechanistic fashion.  
Language:English
Score: 722075.63 - https://www.wto.org/english/tr...e/dispu_e/repertory_e/m1_e.htm
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La période de nomination pour l'édition 2022 de la distinction Nansen pour les réfugiés du HCR est désormais close.  (...) À combien de personnes la distinction Nansen pour les réfugiés est-elle attribuée chaque année ? (...) Partenaires Comment puis-je être associé à la distinction Nansen pour les réfugiés du HCR ? Merci pour l'intérêt que vous manifestez en soutenant le programme de la distinction Nansen pour les réfugiés.
Language:English
Score: 717506.84 - https://www.unhcr.org/fr-fr/qu...quemment-posees-5857fc6b4.html
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Microsoft PowerPoint - 3 Tuesday - Session 3 (Characterization issues) 1 Characterization issues under domestic law and treaties http://www.un.org/esa/ffd/ Capacity Building Unit Financing for Development Office Department of Economic and Social Affairs Tuesday, 7 November 2017 (Session 2) 2 Overview • Characterization issues under domestic law • Characterization issues under treaties • Distinction between rents and royalties and proceeds of sale • Distinction between rents and payments for services • Distinction between royalties and payments for services • Treatment of payment for software • Treatment of various digital economy payments • Treatment of broadcasting payments 3 Characterization issues under domestic law • Need to characterize different types of payments under domestic law often depends on: – Whether capital gains are treated differently from other income – Whether rent / royalties are business income or are treated differently – Which payments to non-residents are subject to withholding tax and at what rate – The distinctions that exist for VAT purposes concerning: • Taxable and exempt supplies • Place of supply rules 4 Characterization issues under treaties • Need to characterize different types of payments under treaties arises from the schedular nature of treaties which have different rules for – Business profits (Art. 7) – Royalties (Art. 12) – Payments for certain services (Art. 12A) – Capital gains (Art. 13) – Income from independent personal services (Art. 14) – Entertainers and Artistes (Art. 17) – Other income (Art. 21) 2 5 Distinction between rents and royalties and proceeds of sale • Rent and royalties are consideration for the use of or the right to use tangible or intangible property • Proceeds from the sale of property are consideration received for the transfer of ownership of the property itself, not just the right to use the property • Under most countries’ domestic tax law and under treaties, proceeds from the sale of movable property are only taxable only if the non-resident carries on business activities in a country and meet a threshold requirement such as a PE or fixed base (proceeds from sale of immovable property, however, are usually taxable) 6 Distinction between rents and royalties and proceeds of sale • The distinction between sales and leases or licences of movable, immovable or other property or rights is usually found in a country’s domestic civil or commercial law • In any particular case, it must be determined which country’s law should apply to determine the fundamental nature of the transactions, the rights and obligations of the parties and the character of any payments made • The distinction is important for tax treaties because source taxation will often be allowed for rents and royalties but not for proceeds of sale 7 Distinction between rents and royalties and proceeds of sale • From a base-erosion perspective, the most worrying outcome occurs where the payments are deductible in the source country and no tax is imposed on the non- resident recipient of the payments • Countries should be aware that rights for the use of property (tangible and intangible) can be disguised as partial sales of property rights in order to avoid withholding taxes at source • These results can be achieved with intangible property (e.g. sale of the exclusive right to use a trade mark for 10 years in a given country) or tangible property (e.g. sale of property for a limited period of time, such as two weeks per year). 8 Distinction between rents and payments for services • Rent and royalties involve payments for the right to use existing property for a period of time, whereas payments for most services involve consideration for activities performed by the service provider • Domestic law usually applies to determine whether payments are for the right to use tangible or intangible property or for a service; countries may therefore characterize the same payment differently (e.g. Pierre Boulez decision of the US Tax Court) 3 9 Distinction between rents and payments for services • The distinction between rents and royalties and payments for services is particularly problematic under treaties that do not include provisions similar the new Art. 12A on fees for technical services: – Intangible property or rights are often used in the provision of services.
Language:English
Score: 716266.7 - https://www.un.org/esa/ffd/wp-..._3_Characterization-issues.pdf
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Restez informés Global UNHCR search Search UNHCR Close search   Accueil En bref Distinction Nansen pour les réfugiés La distinction La distinction La distinction Nansen pour les réfugiés du HCR rend hommage à des personnes, des groupes et des organisations dont l'action va bien au-delà de leurs obligations professionnelles pour protéger les réfugiés, les déplacés et les apatrides. (...) Il s’est vu décerner le Prix Nobel de la Paix en 1922 en récompense de ses immenses efforts. L'histoire de la distinction La première lauréate de la distinction Nansen pour les réfugiés a été Eleanor Roosevelt, épouse du Président des Etats-Unis Franklin D. (...) Les sponsors de la distinction La distinction Nansen du HCR pour les réfugiés est parrainée par les gouvernements de la Norvège et de la Suisse, la Ville et le Canton de Genève et la fondation IKEA.
Language:English
Score: 715201.86 - https://www.unhcr.org/fr-fr/fr...nsen-homme-daction-vision.html
Data Source: un