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Mississippi: Nissan $1.25 billion 22 12 Specific Design Considerations (Tax holidays) Determination of start date Scope of holiday—from which taxes Filing and reporting requirements Termination and recapture provisions Interaction with depreciation provisions Interaction with net operating loss provisions 23 Determination of Start Date Alternatives Date application approved Date activity begins Date “open for business” or “begin production” Date operations are profitable (current tax period) Date operations are profitable (cumulative basis) 24 13 Scope of Holiday Eligible taxes Federal income taxes Local or provincial taxes Trade taxes (import duties and export taxes) VAT (exemption or preferential treatment) Employment taxes 25 Filing & Reporting Requirements Reporting requirements Specialized tax forms for firms operating under tax holidays Type of information required Investment information (to monitor compliance with conditions of holidays) Earning information (to allow estimation of costs of tax holiday provisions) Related party transactions (to assist in identifying certain “abusive” transactions) 26 14 Interaction with Depreciation Provisions Do tax holiday provisions or regulations: Specify depreciation treatment during holiday period Specify method of depreciation or “minimum” amount of depreciation Allow for depreciation of property acquired during holiday period after holiday period is over Provide for recapture of depreciation upon disposition of property 27 Interaction with Net Operating Loss Provisions Do tax holiday provision or regulations: Allow taxpayers to carry forward NOLs earner during the holiday period to subsequent periods? (...) Existing firms transform to new entities to qualify for incentives. 2. Domestic firms restructure as foreign investors. 3. (...) Disguise or bury non-qualifying activities into qualifying activities. 31 Summary Principles to Design and Implement Tax Incentives (Bird 2008) Keep them simple Keep records Evaluate the results 32 17 OECD Draft Principles to Enhance the Transparency and Governance of Tax Incentives for Investment in Developing Countries 1.
Language:English
Score: 921117.5 - https://www.un.org/esa/ffd/wp-...ntation-TaxIncentives-Zolt.pdf
Data Source: un
Such Contractor Personnel shall be professionally qualified and, if required to work with officials or staff of ITU, shall be able to do so effectively. (...) To the extent that any such intellectual property or other proprietary rights consist of any intellectual property or other proprietary rights of the Contractor: (i) that pre-existed the performance by the Contractor of its obligations under the Contract, or (ii) that the Contractor may develop or acquire, or may have developed or acquired, independently of the performance or its obligations under the Contract, ITU does not and shall not claim any ownership interest thereto, and the Contractor grants to ITU a worldwide, perpetual, royalty-free license to use such intellectual property or proprietary rights. 16.3. (...) The goods are free from any right of claim by any third party, including claims of infringement of any intellectual property rights, including, but not limited to, patents, copyright and trade secrets.
Language:English
Score: 918390.4 - https://www.itu.int/en/procure...-and-Goods-English-version.pdf
Data Source: un
The Contractor’s personnel shall not enter or pass through and shall not store or dispose of any of its equipment or materials in any areas within United Nations premises or on United Nations property without appropriate authorization from the United Nations. 3. (...) The United Nations shall be entitled, in its sole discretion, to review the qualifications of any subcontractors and to reject any proposed subcontractor that the United Nations reasonably considers is not qualified to perform obligations under the Contract. (...) The arbitral tribunal shall be empowered to order the return or destruction of goods or any property, whether tangible or intangible, or of any confidential information provided under the Contract, order the termination of the Contract, or order that any other protective measures be taken with respect to the goods, services or any other property, whether tangible or intangible, or of any confidential information provided under the Contract, as appropriate, all in accordance with the authority of the arbitral tribunal pursuant to Article 26 (“Interim measures”) and Article 34 (“Form and effect of the award”) of the UNCITRAL Arbitration Rules.
Language:English
Score: 916136 - https://www.un.org/Depts/ptd/s...l_condition_goods_services.pdf
Data Source: un
The Contractor’s personnel shall not enter or pass through and shall not store or dispose of any of its equipment or materials in any areas within UNHCR premises or on UNHCR property without appropriate authorization from UNHCR. 4. (...) UNHCR shall be entitled, in its sole discretion, to review the qualifications of any subcontractors and to reject any proposed subcontractor that UNHCR reasonably considers is not qualified to perform obligations under the Contract. (...) In addition, the Contractor shall maintain compliance with all obligations relating to its registration as a qualified vendor of goods or services to UNHCR, as such obligations are set forth in vendor registration procedures. 23.
Language:English
Score: 916136 - https://www.unhcr.org/jo/wp-co...sion-of-Goods-and-Services.pdf
Data Source: un
PCC Police Countributing Country PD Procurement Division PDD Project Design Document PDD Process Definition Document PI Process Integration PID Project Initiation Document PIT Product Integration Test(ing) PK Peace Keeping Plan assets Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies. PLM Product Lifecycle Management PMO Project Management Office/Project Management Officer PNR Personal Name or Number Record PO Purchase Order Post-employment benefits Employee benefits (other than termination benefits) that are payable after the completion of employment. (...) It is typically a unit which monitors both costs and revenues and which behaves as an independent operating unit for which a separate operating statement and balance sheet can be calculated for external reporting. Property, plant and equipment, (PPE) Property, plant and equipment, or PPE, are tangible items that are (a) held for use in the production or supply of goods or services, for rental to others or for administrative purposes; and (b) expected to be used during more than one reporting period. Property, plant and equipment should not be confused with inventories as defined above, although they may be counted and physically verified.
Language:English
Score: 912922.7 - https://umoja.un.org/glossary/letter_p
Data Source: un
Article 10 Intellectual property 10.1 Except as is otherwise expressly provided in writing in the Agreement, the UN shall be entitled to all intellectual property and other proprietary rights, including but not limited to patents, copyrights and trademarks, with regard to products, processes, inventions, ideas, know-how or documents and other materials which the Academic Institution or its Personnel, including the students, will have developed for the UN under the Agreement and which bear a direct relation to or are produced or prepared or collected in consequence of, or during the course of, the performance of the Agreement. The Academic Institution acknowledges and agrees that such products, documents and other materials constitute works made for the UN ("UN Products"). 10.2 The UN does not and shall not claim any ownership interest thereto, and the Academic Institution grants to the UN a perpetual license to use, such intellectual property or other proprietary right, solely for the purposes of and in accordance with the requirements of the Agreement of such intellectual property or other proprietary rights: 10.2.1 That pre-existed the performance by the Academic Institution of its obligations under the Agreement; 10.2.2 That the Academic Institution may develop or acquire, or may have developed or acquired, independently of the performance of its obligations under the Agreement. (...) The arbitral tribunal shall be empowered to order the return or destruction of goods or any property, whether tangible or intangible, or of any confidential information provided under the Agreement, order the termination of the Agreement or order that any other protective measures be taken with respect to the goods, services or any other property, whether tangible or intangible, or of any confidential information provided under the Agreement, as appropriate, all in accordance with the authority of the arbitral tribunal pursuant to Article 26 ("Interim measures") and Article 34 ("Form and effect of the award") of the UNCITRAL Arbitration Rules.
Language:English
Score: 910496.5 - https://www.un.org/sites/www.u...versity-signed_13_apr_2018.pdf
Data Source: un
Article 10 Intellectual property 10.1 Except as is otherwise expressly provided in writing in the Agreement, the UN shall be entitled to all intellectual property and other proprietary rights, in cluding but not limited to patents, copyrights and trademarks, with regard to products, processes, inventions, ideas, know-how or documents and other materials which the Academic Institution or its Personnel, including the students, will have developed for the UN under the Agreement and which bear a direct relation to or are produced or prepared or collected in consequence of, or during the course of, the performance of the Agreement. The Academic Institution acknowledges and agrees that such products, documents and other materials constitute works made for the UN ("UN Products"). 10.2 The UN does not and shall not claim any ownership interest thereto, and the Academic Institution grants to the UN a perpetual license to use, such intellectual property or other proprietary right, solely for the purposes of and in accordance with the requirements of the Agreement of such intellectual property or other proprietary rights: 10.2.1 That pre-existed the performance by the Academic Institution of its obligations under the Agreement; 10.2.2 That the Academic Institution may develop or acquire, or may have developed or acquired, independently of the performance of its obligations under the Agreement. (...) The arbitral tribunal shall be empowered to order the return or destruction of goods or any property, whether tangible or intangible, or of any confidential information provided under the Agreement, order the termination of the Agreement or order that any other protective measures be taken with respect to the goods, services or any other property, whether tangible or intangible, or of any confidential information provided under the Agreement, as appropriate, all in accordance with the authority of the arbitral tribunal pursuant to Article 26 ("Interim measures") and Article 34 ("Form and effect of the award") of the UNCITRAL Arbitration Rules.
Language:English
Score: 910496.5 - https://www.un.org/sites/www.u...018_signed_by_both_parties.pdf
Data Source: un
This document contains information on the state of conservation of properties inscribed on the List of World Heritage in Danger. (...) The same approach should be carried out for the urban components of the property, currently either in implementation or at the concept development stages, such as for the Pilgrimage route and other elements related to the World Heritage property. (...) Further notes  the request made by the State Party to remove the property from the List of World Heritage in Danger but considers  that the planned Advisory mission will allow discussing this request with the State Party to ensure full implementation of the corrective measures before the removal of the property from the List of World Heritage in Danger; 9.  
Language:English
Score: 910423.6 - https://www.un.org/unispal/document/auto-insert-196665/
Data Source: un
Employees or heads of a company acquiring its shares shall also be treated as qualified investors. 17 The authorized body may establish other criteria for defining a qualified investor. The legal status of a qualified investor shall be determined by the laws on securities. 3. Shares of an open company placed privately and acquired by a qualified investor may be sold to other qualified investors with no registration with the authorized body. 4.
Language:English
Score: 906689.3 - https://www.wto.org/english/th...c_e/kaz_e/WTACCKAZ18_LEG_1.pdf
Data Source: un
Under the ijara contract, an asset or a property is leased by the owner to another person for a rental payment. (...) The result of this amendment is that income derived from Islamic financial instruments that would have been classified as interest if a conventional instrument was used will be treated as interest for the purposes of the Income Tax Act of 1967; (b) Under the Real Property Gains Tax Act 1976, a tax is imposed on gains on the disposal of real property (or shares in a real property holding company) made by a person not involved in the business of dealing in real property. (...) Under murabaha, for instance, the Islamic bank is liable for this tax because it purchases and resells the real property. To avoid the adverse effect that this tax has on the development of Islamic financial instruments, the Real Property Gains Tax Act 1976 was amended, with the effect to exempt gains on the disposal of real property by a client to an Islamic bank under an Islamic financial arrangement.
Language:English
Score: 906117.9 - https://www.un.org/esa/ffd/wp-...014/10/3STM_EC18_2007_CRP9.pdf
Data Source: un