8 Organization for Economic Cooperation and Development, Progress in Identifying and Eliminating Harmful Tax Practices, June 2000.

Violence related to harmful practices

To combat harmful traditional practices.

The 1998 OECD report in effect categorizes such treatment as a harmful preferential tax regime harmful tax practice (see para. 52 above).

2005 Harmful traditional practices affecting the health

3) confirms that (t)he 1998 Report identified the lack of effective exchange of information as one of the key criteria in determining harmful tax practices (emphasis added).

Violence related to harmful practices 35 40 11

CONIPRAT Committee of the Niger on Harmful Traditional Practices

Recommendation 7 concerning access to banking information for tax purposes proposes that, in the context of counteracting harmful tax competition, countries should review their laws, regulations and practices that govern access to banking information by tax authorities with a view to removing impediments to the access to such information by tax authorities.

Combating violence and traditional practices that are harmful to health.

Harmful traditional practices affecting the health of women and the girl child

Harmful traditional practices affecting the health of women and the girl child

Harmful traditional practices affecting the health of women and the girl child 54

Emphasizing that all harmful traditional practices affect women and girls first and foremost,

Israel should also avoid policies and practices that are harmful to the peace process.

The Unit against Harmful Traditional Practices Affecting the Health of Women and Children (CPTAFE) runs awareness campaigns on female excision and other degrading practices.

2005 28 Harmful traditional practices affecting the health of women and the girl child, paragraph 5

2005 28 Harmful traditional practices affecting the health of women and the girl child, paragraph 11

The Government planned to promulgate legislation banning female genital mutilation, abduction and other harmful traditional practices.

FDA remains in place, auditing concessionaires' forestry practices and tax assessments.

Noting the consideration given by the General Assembly to the issue of harmful traditional and customary practices,

Noting the consideration given by the General Assembly to the issue of harmful traditional and customary practices,

Recommendation 8 concerning greater and more efficient use of exchanges of information proposes that countries should undertake programmes to intensify exchange of relevant information concerning transactions in tax havens and preferential tax regimes constituting harmful tax competition.

The November 2000 OECD Framework for a Collective Memorandum of Understanding on Eliminating Harmful Tax Practices (hereinafter referred to as November 2000 OECD Framework) required that jurisdictions classified by OECD as cooperative tax haven jurisdictions have access to bank information and information about beneficial ownership of local entities that might be relevant for civil and criminal cases.

Lastly, she requested a definition of the harmful traditional practices prohibited by the recently adopted Children's Act 2005.

Psychosocial support and mental health services to women survivors of violence and harmful traditional practices are very limited.

The 1998 OECD report (recommendations 4, 7 and 8 (chap. 3, sects. II and III) and paras. 62, 64 67, 75, 94, 95 106, 107 and 112 116) would in effect categorize this as a harmful preferential tax regime harmful tax practice because the transmitting State (the country of the source of the income) exempts such income from tax and facilitates tax evasion by the foreign person in his her its country of residence.

OECD issued in 2002 the Model Agreement on Exchange of Information on Tax Matters (hereinafter referred to as OECD Model TIEA), which was developed by the OECD Global Forum Working Group on Effective Exchange of Information and resulted from the work undertaken by OECD to address harmful tax practices beginning with the 1998 OECD report (see OECD Model TIEA, introduction and paras.

Female genital mutilation was included among the harmful traditional practices prohibited by the Act but it was not specifically named.

Traditional harmful practices, such as female genital mutilation, abduction and early marriage, characterized the lives of various peoples within Ethiopia.

In the area of violence against children, the Criminal Code had been amended to penalize harmful traditional practices against children.

With regard to harmful traditional practices, in order to avoid ambiguity about which practices were illegal it would be best to spell them out in legislation and to provide for enforcement.

Through these campaigns, competition authorities stimulate a culture of competition and make the public realize how harmful anti competitive practices are.

Third, the Government had designed specific programmes to protect children from all forms of exploitation, violence and other harmful traditional practices.

Further welcomes the commitment of many States to efforts to combat all harmful traditional practices, and encourages them to intensify their efforts

Tax evasion and illegal export of capital are the two most common practices constituting capital flight.

Communication strategies for addressing harmful practices are likely to be more effective when undertaken in close collaboration with local religious and political leaders.

(k) To promote men's understanding of their roles and responsibilities with regard to promoting the elimination of harmful practices, such as female genital mutilation

Traditional harmful practices hinder equitable access of women and girls to comprehensive and affordable quality primary health care services, in particular reproductive health services.

See Organization for Economic Cooperation and Development (OECD), Harmful Tax Competition An Emerging Global Issue (1998 OECD report) (Paris, 1998), introduction and chap. 1 and OECD, Improving Access to Bank Information for Tax Purposes (2000 OECD report) (Paris, 2000), paras.

(b) To combat stereotypes, prejudices and harmful practices relating to persons with disabilities, including those based on sex and age, in all areas of life

(e) The fact that the elimination of harmful traditional or customary practices will be considered during the special session of the General Assembly on children

Invites the Special Rapporteur on violence against women to cooperate closely with non governmental organizations working on harmful traditional practices, especially the Inter African Committee

Reaffirming that such harmful traditional or customary practices constitute a definite form of violence against women and girls and a serious violation of their human rights,

Appeals to all States concerned to intensify efforts to develop awareness of and mobilize national public opinion concerning the harmful effects of all forms of harmful traditional practice, in particular through education, information and training, in order to achieve the total eradication of these practices