The Park would be governed by a special legal regime, with tax exemption and other preferential treatment for participants.

(b) The special regime.

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

They are also governed by special regulations for specific economic activities and, in some cases, have special tax exempt or tax reduction status on income and assets.

85. It was stated that the stability of the tax regime was crucial for the success of privately financed infrastructure projects.

In recognition of this special status, cooperatives are exempted from paying corporate tax.

The special character of cooperatives was not recognized for regulatory, administrative or tax purposes and they were treated like any other private enterprise having to survive in a free market without special tax treatment.

Another way of attracting foreign investment may consist in providing special tax regimes for private investors, such as exemption from corporate tax or other taxes, exemption from income tax for foreign personnel required to staff the project, exemption from real estate tax, tax concession on royalties, import duties.

Tax. Full tax. English tax.

The Government would be following up on the implementation of the recommendations of the IPR, which related to modernizing the FDI entry regime, strengthening Board of Investment (BOI) core functions and reforming the tax regime on investment.

But a totalitarian regime that forces its political opponents to flee, presents special circumstances.

No special monitoring body or regime could fulfil that function in the same way.

For this reason, there are usually no special economic or tax arrangements made for them.

Today, the special character of cooperatives is not recognized for regulatory, administrative or tax purposes.

31. Ms. Ladgham (Tunisia), Special Rapporteur, said that there was no reason to apply a special regime to human rights treaties.

In January 1993, a special regime of entry and exit was introduced in Osh region.

Shenzhen recently held a special training on finance and tax for the Internet finance industry, with finance and tax experts offering suggestions to the city's Internet finance enterprises.

Most economists favor finding ways to broaden the tax base for example, by eliminating special deductions and privileges in order to keep marginal tax rates low. Broadening the income tax base is a central element of the highly regarded Simpson Bowles proposals for tax reform in the United States.

The Government has established a special legal and institutional framework for the emergence and development of the maquiladora industry, which enjoys special tax treatment.

(a) Will the discussion on the questionnaire aim at defining a special regime for aerospace objects?

The regime had been envisaged as having universal applicability and there was therefore no need to establish a special regime for normative multilateral treaties, including human rights conventions.

Governments can provide funding, real estate, staff and a special designation as tax abated enterprise development zones.

Income tax (under the Tax

Therefore, in the view of those delegations, the geostationary orbit should be governed by a special regime.

On 16 March 1992, a special situation regime was introduced on the left bank of Dnestr river.

The special situation regime was again introduced in this area from 19 January to 1 March 1994.

These revenue losses could be offset by curtailing so called corporate tax expenditures deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others and broadening the corporate tax base. Both President Barack Obama s plan for business tax reform and the Simpson Bowles deficit reduction plan propose reducing such expenditures to pay for a reduction in the corporate tax rate.

The Working Group may also wish to address the question of which regime applies to securities as proceeds of types of asset that are within the scope of the Guide, their special regime or the general regime of the Guide applicable to proceeds.

Furthermore, such special procedures as a unified regime need to be prepared by a neutral relevant international organization.

More than that, after enjoying the policy privilege of not imposing the withholding income tax according to the rules, the foreign investors could continue to enjoy the policy privilege of not imposing the withholding income tax providing that the invested enterprise undergoing the reorganization met the criteria of special reorganization, and the tax treatment was actually implemented on the basis of special reorganization.

Australia is in the process of undertaking a review of AML CFT measures with a view to enhancing the current IFTIs regime to address differences between the regime and Special Recommendation VII.

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.

Encourage countries to comply with FATF Special Recommendation 3 regarding the implementation of effective asset freezing and confiscation regime.

The FA TF has reinforced this regime through the development of interpretative guidance to FA TF Special Recommendation III.

Georgia On 18 July 1989, a special regime of conduct for citizens was introduced in the Abkhaz autonomous republic.

The only tax you've paid is whiskey tax.

This information is analysed by a special group within the State Tax Committee and, if indications are found of transformation into cash, tax evasion and unusual banking transactions, there is additional monitoring of their activities.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

Tax

Tax.

Nor is there legislation on social welfare enterprises which could employ people with limited working ability and enjoy special tax relief.

Married persons are regarded as individuals for tax purposes, their income tax and property tax being assessed separately.

The suggestion was made to mention the possibility of agreements between the host Government and the investors or the project company establishing the stability of the tax regime applicable to the concession.

As such, they were subject to a special legal regime that differed in many respects from the regime that applied generally to the award of public contracts for the purchase of goods, construction or services.

Among those proposals, I should mention measures to reduce the cost of emigrants' remittances, a levy on financial transactions, a tax on the arms trade, methods of combating tax evasion, new kinds of voluntary and private contributions, a tax on airline tickets and the use of Special Drawing Rights for development.