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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: 733508.84 - https://www.un.org/en/genocide...ty-crimes/Doc.36_AP-III-EN.pdf
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: 722415.9 - 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: 721760.5 - https://www.wto.org/english/tr...top_e/dispu_e/dispustats_e.htm
Data Source: un
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: 709137.2 - https://www.wto.org/english/tr...e/dispu_e/repertory_e/m1_e.htm
Data Source: un
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: 703371.88 - https://www.un.org/esa/ffd/wp-..._3_Characterization-issues.pdf
Data Source: un
Thus, there is no need to separately assess the rational relationship between the regulatory distinctions drawn by the measure and its objectives. (...) Rather, the nature of the calibration analysis to be conducted is informed by the nature of the regulatory distinctions made under the measure itself, and it is the regulatory distinctions causing the detrimental impact on imported products that must be calibrated to different risks to dolphins. The relevant regulatory distinctions that need to be examined for the purpose of calibration in this dispute include the distinction between setting on dolphins and other fishing methods (in the context of the eligibility criteria) and the distinction between the ETP large purse seine fishery and all other fisheries (in the context of the certification and the tracking and verification requirements). 7.4.
Language:English
Score: 695526.17 - https://www.wto.org/english/tr..._e/dispu_e/381abrw2_conc_e.pdf
Data Source: un
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. The distinctive emblems shall enjoy equal status. 2. This additional distinctive emblem, composed of a red frame in the shape of a square on edge on a white ground shall conform to the illustration in the annex to this Protocol. This distinctive emblem is referred to in this Protocol as the "third Protocol emblem". 3.
Language:English
Score: 681786.8 - https://www.un.org/unispal/wp-...1004cbaa0_Emblem_FINAL_ANG.pdf
Data Source: un
Practicing unique traditions, they retain social, cultural, economic and political characteristics that are distinct from those of the dominant societies in which they live. (...) These and most other indigenous peoples have retained distinct characteristics which are clearly different from those of other segments of the national populations. (...) Instead the system has developed a modern understanding of this term based on the following: • Self- identification as indigenous peoples at the individual level and accepted by the community as their member. • Historical continuity with pre-colonial and/or pre-settler societies • Strong link to territories and surrounding natural resources • Distinct social, economic or political systems • Distinct language, culture and beliefs • Form non-dominant groups of society • Resolve to maintain and reproduce their ancestral environments and systems as distinctive peoples and communities.
Language:English
Score: 678959.67 - https://www.un.org/esa/socdev/...uments/5session_factsheet1.pdf
Data Source: un
When a series title is required for the purposes of printed indexes, and a Name Authority record for the series title has not been created, then - If the series title is distinctive and it appears on appropriate sources of information (the agency's publications or website), create a Name Authority record for the series title and record the series title in tag 940 of the Series Symbol authority record. - If no distinctive series title is provided by the agency, then either (i) record the most complete series title found, if necessary completing it with information between square brackets, or (ii) formulate a distinctive series title and record it between square brackets in tag 940 of the Series Symbol authority record. (...) Secretariat) 190 $b UNU/WHFNB/ 940 $a Food and nutrition bulletin 190 $b TD/UNCTAD/OSG/RS/ 940 $a Reprint series (UNCTAD) In each of the above examples the series title appears on the agency's publications and has been established as a Name Authority series title record 190 $b JIU/NOTE/ 940 $a JIU notes In this case the series title was found at the agency's website; it is not necessary to create a Name Authority record since the series title does not appear on publications and it is not distinctive, repeating information already provided in the series symbol (tag 190 $b) 190 $b ST/HR/SER.A/ 940 $a [Human rights seminars and symposia] In this case no series title is provided by the agency; it is not necessary to create a Name Authority record for the series title.
Language:English
Score: 677932.1 - https://www.un.org/depts/dhl/u...ref_manual/docseries/ds940.htm
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The right for workers and employers, without any distinction whatsoever, to establish and join organizations of their own choosing in order to promote and protect their own interests, without previous authorization 2. (...) They comprise, for instance, distinctions on the basis of civil sta- tus, marital status, family situation and maternity Religion Distinctions on the basis of membership or not to a certain religion or expression of religious beliefs. (...) Non-discrimination means simply that em- ployees are selected on the basis of their ability to do the job and that there is no distinction, exclusion or preference made on other grounds.
Language:English
Score: 677153.12 - www.ilo.org/wcmsp5/grou...ts/publication/wcms_116339.pdf
Data Source: un