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TRANSFER PRICING PRACTICAL MANUAL FOR DEVELOPING COUNTRIES : NOTE / BY THE SECRETARIAT
Table of main differences and possible uses of different Methods ........................................ 32 f. Flowchart of a typical transfer pricing scenario (with non-typical extensions) ..................... 32 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 o compulsory consultation o TP-unit will take over case handling E/C.18/2009/5 09-45187 18 • 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 solution 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)?
Idioma:Español
Puntuación: 1178638.5 - daccess-ods.un.org/acce...t?open&DS=E/C.18/2009/5&Lang=S
Fuente de datos: ods
NOTE VERBALE DATED 10 JUNE 2011 FROM THE PERMANENT MISSION OF AZERBAIJAN TO THE UNITED NATIONS OFFICE AND OTHER INTERNATIONAL ORGANIZATIONS IN GENEVA ADDRESSED TO THE PRESIDENT OF THE HUMAN RIGHTS COUNCIL
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.
Idioma:Español
Puntuación: 947736.5 - daccess-ods.un.org/acce...t?open&DS=A/HRC/17/G/11&Lang=S
Fuente de datos: ods
LETTER DATED 2007/06/18 FROM THE PERMANENT REPRESENTATIVE OF THE DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA TO THE UNITED NATIONS OFFICE AT GENEVA ADDRESSED TO THE PRESIDENT OF THE HUMAN RIGHTS COUNCIL
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.
Idioma:Español
Puntuación: 937912.9 - daccess-ods.un.org/acce...et?open&DS=A/HRC/5/G/11&Lang=S
Fuente de datos: ods
LETTER DATED 2010/01/21 FROM THE PERMANENT MISSION OF THE DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA TO THE UNITED NATIONS OFFICE AT GENEVA ADDRESSED TO THE PRESIDENT OF THE HUMAN RIGHTS COUNCIL
Country-specific procedures including the “special rapporteur” which is a typical manifestation of politicization, selectivity and double standards continues to remain.
Idioma:Español
Puntuación: 909627.2 - daccess-ods.un.org/acce...et?open&DS=A/HRC/13/G/7&Lang=S
Fuente de datos: ods
LETTER FROM THE DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA CONCERNING THE REPORT OF THE SPECIAL RAPPORTEUR ON THE SITUATION OF HUMAN RIGHTS IN THE DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA, GENEVA, 29 JANUARY 2009
This will inevitably lead to the damage of the credibility and the weakness of the operation of the UPR mechanism. This is a typical manifestation of politicization, selectivity and double standards and runs counter to the founding ideals of the Human Rights Council to conduct activities based on dialogue and cooperation.
Idioma:Español
Puntuación: 909627.2 - daccess-ods.un.org/acce...et?open&DS=A/HRC/10/G/6&Lang=S
Fuente de datos: ods
NOTE VERBALE DATED 2007/09/11 FROM THE PERMANENT MISSION OF THE REPUBLIC OF ARMENIA TO THE UNITED NATIONS OFFICE AT GENEVA ADDRESSED TO THE PRESIDENT OF THE HUMAN RIGHTS COUNCIL
A/HRC/6/G/8 página 4 − having regard to the 2003 UNESCO Declaration concerning the Intentional Destruction of Cultural Heritage, by which the international community recognises the importance of the protection of cultural heritage and reaffirms its commitment to combat its intentional destruction in any form so that such cultural heritage may be transmitted to the succeeding generations, − having regard to the report of the International Council of Monuments and Sites (ICOMOS)6 and the UN Committee for Human Rights' intermediary report on freedom of worship and religion,7 − having regard to Rule 115(5) of its Rules of Procedure, 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, 6 World Report on Monuments and Sites in Danger 2002. 7 58th Session of the UN General Assembly, 1/58/296, 19.8.2003. (...) 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.
Idioma:Español
Puntuación: 887721.2 - daccess-ods.un.org/acce...get?open&DS=A/HRC/6/G/8&Lang=S
Fuente de datos: ods
REPORT OF THE SPECIAL RAPPORTEUR ON THE SITUATION OF HUMAN RIGHTS DEFENDERS ON HIS MISSION TO BURUNDI : NOTE / BY THE SECRETARIAT
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.
Idioma:Español
Puntuación: 877159.2 - https://daccess-ods.un.org/acc...en&DS=A/HRC/31/55/ADD.2&Lang=S
Fuente de datos: ods
REPORT OF THE AD HOC WORKING GROUP ON IMPROVING THE PROCEDURES FOR COMMUNICATION OF INFORMATION : NOTE : ADDENDUM / BY THE SECRETARIAT
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.
Idioma:Español
Puntuación: 812148.5 - daccess-ods.un.org/acce...DS=ICCD/CRIC(6)/6/ADD.1&Lang=S
Fuente de datos: ods
INITIAL SCOPING FOR THE THEMATIC ASSESSMENT OF LAND DEGRADATION AND RESTORATION
Walther, “Categorization of typical vulnerability patterns in global drylands”, Global Environmental Change, vol. 21, núm. 2, págs. 431 a 440. 4 M.
Idioma:Español
Puntuación: 797402.44 - daccess-ods.un.org/acce...pen&DS=IPBES/2/16/ADD.2&Lang=S
Fuente de datos: ods
LETTER DATED 77/03/09 FROM THE PERMANENT REPRESENTATIVE OF THE SYRIAN ARAB REPUBLIC TO THE UNITED NATIONS OFFICE AT GENEVA ADDRESSED TO THE CHAIRMAN OF THE COMMISSION ON HUMAN RIGHTS
A Jewish housewife — A typical Damascene face. Entrance to the Jewish Quarter. (...) " T h e n e i g h b o r h o o d K o s h e r b u t c h e r w h o n u m b e r s M u s l i m s a n d C h r i s t i a n s a m o n g h i s c u s t o m e r s . " * Yvette Khaskah a Jewish pharmacist in her typical Damascene pharmacy. .. b e c a u s e I a m J e w i s h , t h e y c o m e t o m e m o r e .
Idioma:Español
Puntuación: 754485.74 - https://daccess-ods.un.org/acc...get?open&DS=E/CN.4/1252&Lang=S
Fuente de datos: ods