Traduction de «Distribution expenses » (Anglais → Français) :

Bill C-13, the Protecting Canadians from Online Crime Act, prohibits the non- consensual distribution of intimate images, and authorizes judges to order the removal of such images from the Internet; to order the seizure of the computer, cellphone or other mobile device used to commit the offence; to order the offender to repay the victim for the expenses incurred to obtain the removal of the images from the Internet or elsewhere; and to issue orders to prevent people from distributing intimate images.

[5] "In as far as payments under a hybrid loan arrangement are qualified as a tax deductible expense for the debtor in the arrangement, Member States shall not exempt such payments as profit distributions under a participation exemption" (Report of the Code of Conduct Group of 25 May 2010 (doc. 10033/10, FISC 47), par. 31).

Due to different tax qualifications given by Member States to hybrid loans (debt or equity), payments under a cross border hybrid loan are treated as a tax deductible expense in one Member State (the Member State of the payer) and as a tax exempt distribution of profits in the other Member State (the Member State of the payee), thus resulting in an unintended double non-taxation.

distribution expenses and marketing and advertising expenses to promote products or commercial activities.

(Motion agreed to) [English] The Chair: The next motion is payment of witnesses' travel and living expenses: that, if requested, reasonable travel accommodations and living expenses be reimbursed to witnesses, one representative per organization, and that in exceptional circumstances payment for more representatives be at the discretion of the chair (Motion agreed to) [Translation] The Chair: The next motion concerns the distribution of documents with translation: that the Clerk of the Committee be authorized to distribute to the memb ...[+++]ers of the Committee documents only when they exist in both official languages.

[English] (Motion agreed to) The Chair: On the questioning of witnesses, the motion reads: [Translation] that witnesses be given up to 10 minutes for their opening statement; that during the questioning of witnesses, the time allocated to each questioner be as follows: on the first round of questioning, up to 10 minutes for the first question of each party; on the following rounds of questioning, up to 5 minutes for each subsequent questioner, at the discretion of the Chair (Motion agreed to) [English] The Chair: For in camera meetings: that one copy of the transcript of all in camera meetings be kept in the committee clerk's office for consultation by members of the committee (Motion agreed to) The Chair: The next motion reads: that when ...[+++]ever an order in council appointment is referred to the committee, the clerk shall obtain and circulate to each member of the committee a copy of the said appointment, that the committee be informed, and the clerk shall obtain and circulate to each member of the committee a copy of the said appointment with the appointee's curriculum vitae (Motion agreed to) The Chair: On the distribution of documents: that the clerk of the committee be authorized to distribute to the members of the committee documents in the original language provided that the clerk and the chair would encourage the witnesses to submit their brief in both official languages, if at all possible, and would ask them if submitted in one language to submit it as earliest as possible to proceed to the translation (Motion agreed to) [Translation] The Chair: The motion concerning witness expenses reads as follows: That, if requested, reasonable travel, accommodation and living expenses be reimbursed to witnesses not exceeding two (2) representatives per organization; and that, in exceptional circumstances, payment for more representatives be at the discretion of the Chair (Motion agreed to) The Chair: Working meals: that the Clerk of the Committee be authorized to make ...