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TRANSFER PRICING PRACTICAL MANUAL FOR DEVELOPING COUNTRIES : NOTE / BY THE SECRETARIAT
Advance Pricing Agreements (APAs) – policy and administrative considerations ............... 31 h. Developing an APA program – practical considerations ....................................................... 31 Chapter 12: Government to Government (RESTRICTED ACCESS? (...) Open attitude towards taxpayer may help a lot in reaching a solution. Look to APAs program in time. • Developing transparency as a value– relationship of regulation and transparency (...) o Brazil o China o Egypt o France o Germany o Hungary o India o Indonesia o Italy E/C.18/2009/5 09-45182 23 o Japan o Kazakhstan o Kenya o Malaysia o Mexico (new rules interesting to discuss) o Netherlands o New Zealand o Nigeria o Norway o Pakistan o Singapore o South Africa o Thailand o United Kingdom o United States of America US Code of Federal Regulations (Transfer Pricing – refer to Reg. 1482) Guidance and Rulings - Country Specific Examples • Relevant elements of Transfer Pricing Guidance/Rulings/ Examples of application of methods, country rulings etc Australia Under its public ruling program, the Australian Taxation Office (ATO) has released numerous rulings on transfer pricing and related subjects.
لغة:العربية
نتيجة: 1503582.8 - daccess-ods.un.org/acce...t?open&DS=E/C.18/2009/5&Lang=A
مصدر البيانات: ods
WRITTEN SUBMISSION BY THE PHILIPPINES: COMMISSION ON HUMAN RIGHTS - NOTE BY THE SECRETARIAT
Some IDPs from Marawi who were staying in nearby municipalities were allegedly excluded in the distribution of the Social Amelioration Program (SAP) due to their ethnicity. Further, they were also told that they will not be provided with said financial assistance as they were not part of the census in the locality.6 As to migrant workers, the impacts of the pandemic have uncovered the weakness of the return and reintegration programs of the Philippines for OFWs and members of their families. (...) Last August 30, and September 1, 2021, healthcare workers staged protests calling for the immediate release of their benefits .8 In a statement, the Commission urged the government to make the processing of claims as easy and efficient as possible. All healthcare workers deserve the timely release of their salaries, hazard pay, and bonuses for the work that they do in ensuring the treatment and prevention of diseases caused by Covid-19.9 COVID-19 Vaccine Roll-out In a statement made by the Philippines president during a meeting with the pandemic task force officials last July 2021, an unofficial order was made directing police and barangay (village) captains to restrict the movement of people who refuse to take the COVID vaccine, in a bid to stem the spread of the delta variant. (...) There is also a perception among them that they have no right to access vaccines given their lack of facility and/or could not register in any barangay which they are not a bona fide resident. 17 Given these factors, the Commission urged all local government units (LGUs) to provide a separate and adequate program or mechanism specific to the group to ensure that no one is left behind. 18 The Commission has partnered with NGOs, government, and international organizations to actively promote vaccination of the homeless, especially women and other vulnerable groups including women from the informal sectors.
لغة:العربية
نتيجة: 1455340 - https://daccess-ods.un.org/acc...t?open&DS=A/HRC/48/NI/1&Lang=A
مصدر البيانات: ods
LETTER DATED 3 APRIL 2019 FROM THE PERMANENT REPRESENTATIVE OF TURKEY TO THE UNITED NATIONS ADDRESSED TO THE SECRETARY-GENERAL
Principle 2 The judicial system should ensure easy access to court premises and to information. (...) Principle 2 The judicial system should ensure easy access to court premises and to information. (...) Implement a program of conducting court inspections without notice. 10.
لغة:العربية
نتيجة: 1396662.9 - https://daccess-ods.un.org/acc...sf/get?open&DS=A/73/831&Lang=A
مصدر البيانات: ods
VISIT TO CANADA : REPORT OF THE SPECIAL RAPPORTEUR ON THE RIGHTS OF PERSONS WITH DISABILITIES
Similarly, plain language and easy-to-read formats are rarely used for providing information. (...) Persons with disabilities are encouraged to make financial savings under the Disability Savings Program, to which the federal Government provides grants of up to three times the private contributions made. (...) The Disability Support Program determines eligibility and maintains waiting lists.
لغة:العربية
نتيجة: 1394030.9 - https://daccess-ods.un.org/acc...en&DS=A/HRC/43/41/ADD.2&Lang=A
مصدر البيانات: ods
REPORT OF THE SPECIAL RAPPORTEUR ON ADEQUATE HOUSING AS A COMPONENT OF THE RIGHT TO AN ADEQUATE STANDARD OF LIVING, AND ON THE RIGHT TO NON-DISCRIMINATION IN THIS CONTEXT, RAQUEL ROLNIK : ADDENDUM
It also initiated the Housing Choice Voucher Program (commonly referred to as Section 8), consisting of both project-based and tenant-based rent subsidies. (...) The main Federal Government programmes addressing homelessness are the Emergency Food and Shelter Program and Emergency Shelter Grant. The American Recovery and Reinvestment Act (the “stimulus package”) signed by President Obama includes an important increase for both programmes. (...) HUD’s authority to investigate housing discrimination complaints is shared with state and local government agencies that participate in the Fair Housing Assistance Program (FHAP). These agencies received 80 per cent of the housing discrimination complai
لغة:العربية
نتيجة: 1226837.1 - daccess-ods.un.org/acce...en&DS=A/HRC/13/20/ADD.4&Lang=A
مصدر البيانات: ods
REPORT OF THE GLOBAL ENVIRONMENT FACILITY TO THE CONFERENCE OF THE PARTIES. NOTE BY THE SECRETARIAT
Technology Transfer Pilot Projects within the Poznan Strategic Program ............................. 45 b.2. Technology Transfer Projects within the Long-Term Implementation of the Poznan Strategic Program ........................................................................................................ 46 c. (...) Technology Needs Assessment Support within the Poznan Strategic Program ..................... 46 d.2. Technology Needs Assessment Support within the Long-Term Implementation of the Poznan Strategic Program ........................................................................................................ 47 e.
لغة:العربية
نتيجة: 1174095.1 - daccess-ods.un.org/acce...?open&DS=FCCC/CP/2015/4&Lang=A
مصدر البيانات: ods
REPORT OF THE SPECIAL RAPPORTEUR ON VIOLENCE AGAINST WOMEN, ITS CAUSES AND CONSEQUENCES, RASHIDA MANJOO :ADDENDUM
March 2008. 26 DoD FY10 Annual Report on Sexual Assault in the Military, March 2011, page 98. 27 Report on Sexual Harassment and violence at the military service academies. Academic program year 2009-2010, p.3. A/HRC/17/26/Add.5 9 GE.11-13824 indicated experiencing sexual harassment. (...) The Rapporteur was even informed that, when possible, aliens who are pregnant and subject to removal are typically released on bond, orders of recognizance or supervision, or are enrolled into an alternative to detention program. 44. Nevertheless, advocates state there is insufficient evidence that these policies are adequately enforced or implemented in practice. (...) Furthermore, the Adoption and Safe Families Act (ASFA) enacted in 1997 facilitates the easy termination of parental rights of mothers whose children have been placed in foster care for more than 15 months.
لغة:العربية
نتيجة: 1154674.2 - https://daccess-ods.un.org/acc...en&DS=A/HRC/17/26/ADD.5&Lang=A
مصدر البيانات: ods
THE RIGHT TO EDUCATION : REPORT : ADDENDUM / SUBMITTED BY KATARINA TOMASEVSKI, SPECIAL RAPPORTEUR, IN ACCORDANCE WITH COMMISSION RESOLUTION 2002/23
Indonesia has undergone so much upheaval during the past decade that it is easy to forget how short this period has been compared with the preceding 32 years of the E/CN.4/2003/9/Add.1 Page 5 New Order regime and the long period of colonialism. (...) “Human rights” is often associated with policies and practices of foreign and international actors. It is easy to understand the frequent anger that this image triggers in Indonesia. (...) The legacy of 32 years of the New Order and the turbulent transition in its wake are not easy to face, let alone overcome. The role which education can play in facing the past and building a future is crucially important.
لغة:العربية
نتيجة: 1153494.3 - daccess-ods.un.org/acce...&DS=E/CN.4/2003/9/ADD.1&Lang=A
مصدر البيانات: ods
REPORT OF THE GLOBAL ENVIRONMENT FACILITY TO THE CONFERENCE OF THE PARTIES. NOTE BY THE SECRETARIAT.
Finally, the Sustainable Cities IAP program, which is the largest GEF-6 program approved to date, places strong emphasis on integrated urban planning to achieve climate outcomes, delivering an estimated 671 Mt CO2 eq. (...) For the Small Grants Program (SGP)7, 20 CCM projects were approved in FY 2017, with grant funding amounting to $603,516. (...) The GEF has provided $288 million for CCA projects to date through the SCCF Adaptation Program (SCCF-A), through 66 projects approved for funding.
لغة:العربية
نتيجة: 1151425 - https://daccess-ods.un.org/acc...?open&DS=FCCC/CP/2017/7&Lang=A
مصدر البيانات: ods