Примеры использования Sollund на Английском языке и их переводы на Русский язык
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Official
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Colloquial
Presenter: Mr. Sollund.
Stig B. Sollund Norway.
Name: Mr. Stig B. Sollund.
Mr. Sollund noted that the Manual stood as a proud achievement of the Committee.
Mr. Stig B. Sollund Norway.
Mr. Sollund was certain that the members of the Subcommittee would be able to find common ground in this regard.
Presenters: Mr. Sollund and Mr. Pijl.
Mr. Sollund thanked the Government of Italy for hosting one of the Subcommittee meetings and encouraged other Governments to do the same.
Presenters: Mr. Sollund and Mr. Pijl.
Mr. Sollund noted that the Subcommittee would, as far as possible, seek to retain a common framework that was based on the arm's-length principle.
Presenter: Secretariat, Mr. Stig Sollund and others.
The Coordinator of the Subcommittee, Stig Sollund, reported on the progress made so far at various meetings that the Subcommittee had held and between meetings.
The Chair of the ninth session of the Committee of Experts on International Cooperation in Tax Matters,Armando Lara Yaffar(Mexico), and a member, Stig Sollund(Norway), also participated in the interactive discussion.
Mr. Sollund emphasized the need for recipient countries to develop efficient tax systems based on sound and principled fiscal policies.
Other members of the Subcommittee are Mr. Martino, Mr. Dawson,Stig Sollund and Ulvi Yusifov, as well as representatives of the two aforementioned organizations.
Mr. Sollund continued by noting that many persons in the Subcommittee, with good assistance from the Secretariat, were contributing to the development of the draft chapters.
In response to questions regarding the organization of work of the Committee,Mr. Sollund clarified that he planned to hold a meeting in the first half of 2014, tentatively scheduled for April.
Mr. Sollund predicted that any necessary changes to the commentary would not be revolutionary and were unlikely to require modifications to the Manual.
In his final report for theCommittee in October 2012(E/C.18/2012/CRP.1), Stig Sollund, Coordinator of the Transfer Pricing Committee, touched upon some of those issues when he noted in paragraphs 6 to 8 that.
Stig Sollund, the coordinator of the Subcommittee on Transfer Pricing-- Practical Issues, reported to the Committee on the progress of the work of the Subcommittee so far.
Owing to the fact that the commentary was the framework and the basis for the update of the Manual,Mr. Sollund stressed that it was important to have it in place while the Subcommittee was working on the revision of the Manual.
Mr. Sollund noted important work carried out by OECD and G20 on base erosion and profit-shifting, which dealt with, inter alia, transfer pricing.
Statements were also made by the following members of the Committee of Experts on International Cooperation in Tax Matters:Stig Sollund(Norway), Henry John Louie(United States of America), Anita Kapur(India), Wolfgang Lasars(Germany), Marcos Valadao(Brazil) and Mansor Hassan Malaysia.
The Committee requested Mr. Sollund to work with the Secretariat in preparing the Manual for publication, including non-substantial editing and ensuring consistent terminology.
At the same meeting, the United Nations Practical Manual on Transfer Pricing for Developing Countries was launched and presentations were made by Alexander Trepelkov, Director, Financing for Development Office, Department of Economic and Social Affairs; Armando Lara Yaffar(Mexico), Chair, Committee of Experts on International Cooperation in Tax Matters;and Stig Sollund(Norway), Coordinator, Subcommittee on Transfer Pricing-- Practical Issues.
In closing, Mr. Sollund stated that the intention of the Subcommittee was to publish drafts for comments on the website of the Committee following the next meeting of the Subcommittee, in April 2015.
In response to comments about the importance of business inputs,Mr. Sollund stressed that while the Committee was mandated to focus on developing countries, input from business stakeholders was welcome and would be valuable.
Mr. Sollund noted that Michael Kobetsky was team leader for the work on intra-group services and management charges and Giammarco Cottani was leading the work on business restructuring and intangibles.
While a mandate could not prescribe that the Subcommittee reach a consensus on all issues,Mr. Sollund was optimistic that despite a review of the commentary, a close connection between article 9 of the United Nations Model Convention and article 9 of the OECD Model Convention would remain.
Mr. Sollund described the process used by the Subcommittee in the drafting of the Manual and noted that it was highly inclusive, giving a voice to business, advisers, developed and developing countries alike and thereby achieving a balanced result.