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Table of main differences and possible uses of different Methods ........................................ 34 f. Flowchart of a typical transfer pricing scenario (with non-typical extensions) ..................... 34 g. (...) o Develop solutions (administrative, legislative etc) for typical problems (see for example Mexican example of dealing with maquiladores) • Internal process: role of TP-unit - Options (also depending on life cycle): o advice only E/C.18/2009/5 09-45182 19 o compulsory consultation o TP-unit will take over case handling • Case selection process, some options: o risk rating system (refer to chapter on risk assessment) o random o based on internal information o building up knowledge of your most important clients (international structure, global stream of transactions, high level idea of functions performed, financial statement analysis) • Additional issues and attitude-shifting: o retrospective: audit focused on adjustments with risk of lot of MAPs (especially with transactions with large number of countries) o prospective: adjustments limited to clear cut cases, in other situation strive for good future solu- tion together with taxpayer. (...) Country specific practices - Benchmarking/Pre-determined Rates of Return (e.g. Brazil) iv. Typical cases – examples v. Specific industries - examples Transfer Pricing Adjustments and Penalties • Refer to specific chapter covering this topic, but provide summary of: • Use/type of adjustments o Primary o Secondary o Corresponding • Penalties o Base - shortfall (tax or taxable income)?

In the course of the examination it was established that the injuries which caused F.Badalov’s death are typical in cases involving shots of this kind from sniper weapons.

These acts based on illegitimate last year’s GA “resolution” on DPRK remain illegitimate and unjust as well. This is a typical example of politicization, selectivity and double-standards selecting a specific country for purposes other than human rights and will inevitably lead the Council to a tragic fate of the former Commission.

The Special Rapporteur notes a number of serious incidents related to restrictions on freedom of expression in Burundi. A typical case in this respect is that of Pierre Claver Mbonimpa, the President of the Association burundaise pour la protection des droits humains. (...) He was, however, banned from leaving the capital. 77. Another typical case is that of Faustin Ndikumana, the President of Parole et action pour le réveil des consciences et l’évolution des mentalités.

A/HRC/6/G/8 Page 3 A. whereas allegations have been made by Armenia that campaigns to destroy the Armenian cemetery at Djulfa in the region of Nakhichevan were carried out by Azerbaijani forces in November 1998 and December 2002; whereas the most recent destruction took place in December 2005, as evidenced by video footage taken by the Armenian authorities, B. whereas there were numerous reactions by the international community to these actions; whereas Azerbaijan has not provided answers to inquiries by Mr Abdelfattah Amor, the former special rapporteur of the United Nations, concerning the events of November 1998 and December 2002, C. whereas serious allegations have been raised about the involvement of the Azerbaijani authorities in the destruction of these monuments, D. underlining the exceptional nature of the Djulfa cemetery, which still had 6 000 khatchkars (crosses carved in stone typical of Armenian religious art) remaining and which testifies to the ethnic and cultural diversity of the region, E. whereas the destruction or desecration of any monuments or objects of cultural, religious or national heritage infringes the principles of the European Union, F. whereas such destruction is taking place in the context of the suspended conflict between Armenia and Azerbaijan on the territory of Nagorno-Karabakh, G. whereas there might soon be a favourable outcome to the negotiations on Nagorno- Karabakh and agreement might be reached on the principles for settling the conflict despite the unproductive meeting in Rambouillet on 10 and 11 February 2006 between the presidents of Armenia and of Azerbaijan, H. recalling that the European Neighbourhood Policy aims to establish a privileged partnership with Armenia and Azerbaijan on the basis of common values, including the respect for minorities and their cultural heritage, 1. (...) Most khatchkars date from the 15th and 16th centuries and represent a style which is at the same time typical for the region Nakhijevan and for Armenian craftsmanship of the late Middle Ages.

Country-specific procedures including the “special rapporteur” which is a typical manifestation of politicization, selectivity and double standards continues to remain.

The activity will score “principal objective” if it directly and explicitly relates to one or more of the above criteria, including in the context of the realization of national, subregional or regional action programmes. EXAMPLES OF TYPICAL ACTIVITIES 1. Typical activities take place in the sectors of: (a) Integration of action to combat desertification and land degradation into sectoral policy, planning and programmes (e.g., agricultural and rural development policy, plans and programmes); Water and sanitation Agriculture Forestry (b) Rehabilitation of land, vegetation cover, forests and water resources, conservation and sustainable management of land and water resources; (c) Sustainable irrigation for both crops and livestock to reduce pressure on threatened land; alternative livelihood projects; (d) Development and transfer of environmentally sound traditional and local technologies, knowledge, know-how and practices to combat desertification, e.g., methods of conserving water, wood (for fuel or construction) and soil in dry areas. 2. Typical non-sector specific activities are: Environmental policy and administrative management Environmental education/training Environmental research (a) Preparation of strategies and action programmes to combat desertification and mitigate the effects of drought; establishment of drought early-warning systems; strengthening of drought preparedness and management; observation and assessment of UNCCD implementation, including monitoring and evaluation of impact indicators; (b) Measures to promote the participation of affected populations in planning and implementing sustainable resource management or improving security of land tenure; (c) Support for population/migration policies to reduce population pressure on land; (d) Capacity-building in desertification monitoring and assessment; education, training and public awareness programmes related to desertification and land degradation; (e) Research on desertification and land degradation.

• As to the alleged use of a plastic bag, the use of such a device would have inevitably resulted in specific injuries that are typical of the use of restraint - bruising around the face, neck, arms, forearms, thighs and legs of the victim.

But statistical data recording systemic pathologies are no substitute for the vivid details of reasonably typical cases. Thus this report begins by illustrating the major current concerns through four recent case studies. (...) The case looked very typical of many reported by the police in Nigeria. 9. (...) This scenario is illustrated in two, apparently all too typical, cases. In the first, two boys44 were arrested by police in Nsukka, Enugu state.