In the end it was recommended that Ms. Devillet redraft the paper, including the type of situation described by Ms. Kapur and taking into account other comments made.
Devillet女士指出,当排放许可证免费发放后,少数国家认为在发放后这就属于可征税收入。
Ms. Devillet noted that when an emission permit is granted for free, a minority of countries considers this to be taxable income at the moment of granting.
Claudine Devillet, the coordinator of the Subcommittee on Dispute Resolution, presented the report of the Subcommittee, contained in document E/C.18/2010/CRP.2.
ClaudineDevillet将提交文件说明第5条所提"有关"一词的含义.
Claudine Devillet would provide a paper on the meaning of" connected" in relation to article 5.
After discussing the proposed wording, the Committee accepted paragraph 113 of the draft paper as written,together with other minor changes to the document presented by Ms. Devillet.
因此,Devillet女士重新起草了有争议的段落,以便与该建议保持一致。
As a result, Ms. Devillet redrafted the passages in contention to bring them into line with that recommendation.
In the absence of a paper specifically on this issue,the Committee requested Ms. Devillet and Ms. Saksena to work together to develop a paper for consideration at the tenth session of the Committee.
A guide to the mutual agreement procedure(E/C.18/2011/CRP.4), prepared by the Subcommittee on Dispute Resolution, was presented to the Committee by the Coordinator,Ms. Devillet, for its approval.
Ms. Devillet noted that views differed on the effect of lack of expertise in the competent authorities of developing countries on the results of arbitration.
The discussion on the topic of connected projectswas facilitated by a note prepared by Claudine Devillet(E/C.18/2012/CRP.5), which addressed the provision in article 5(3)(b), which states that:.
The working group, coordinated by Claudine Devillet with the participation of Anita Kapur and Marcos Valadão, would report to the annual session in 2012.
Ms. Devillet agreed to introduce a clarification or to reflect the fact that various members of the Committee considered that income from mining activities is also covered by article 6.
In presenting her note, Ms. Devillet recalled the mandate given by the Committee at its previous session that a note be prepared to clarify the meaning of" connected projects" within the context of article 5(3)(b).
A note(E/C.18/2011/CRP.2/Add.3) had been prepared by Claudine Devillet on the possible inclusion of article 23 A of the OECD Model Convention, in particular paragraph 4, on conflicts of qualification and conflicts of interpretation.
English
Bahasa indonesia
日本語
عربى
Български
বাংলা
Český
Dansk
Deutsch
Ελληνικά
Español
Suomi
Français
עִברִית
हिंदी
Hrvatski
Magyar
Italiano
Қазақ
한국어
മലയാളം
मराठी
Bahasa malay
Nederlands
Norsk
Polski
Português
Română
Русский
Slovenský
Slovenski
Српски
Svenska
தமிழ்
తెలుగు
ไทย
Tagalog
Turkce
Українська
اردو
Tiếng việt