Traduction de «Arc à double articulation » (Français → Anglais) :

Question No. 413 Mr. Hoang Mai: With regard to the Canada Revenue Agency’s (CRA) response to the provisions of the Internal Revenue Service (IRS) regarding the Foreign Account Tax Compliance Act (FATCA): (a) according to the government’s analysis, do the FATCA provisions comply with the provisions of the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital and its amending Protocol (2007); (b) how many citizens from the United States of America will be affected by FATCA, (ii) are there specific Canadian exemptions to FATCA; (c) has Canada negotiated with United States Treasury officials or the IRS following the announcement of FATCA provisions, (i) at what time was the government made a ...[+++]ware of these provisions, (ii) how long did it take Canada to respond to the initial creation of FATCA and its implementation, (iii) are there ongoing negotiations in this regard; (d) will Canada inform dual citizens about FATCA and, if so, (i) how, (ii) at what time, (iii) what department or agencies will be responsible; (e) has the government conducted any studies or mandated a task force to look into how much FATCA will cost Canadians and, if so, what are the cost implications resulting from the additional regulations and demands, (i) for the government, (ii) for the CRA, (iii) for Canadian banks, (iv) who will absorb these costs, (v) are there other types of non-financial costs such as efficiency or fairness reductions; (f) which Canadian civil liberties associations or other types of association has the government met with to discuss the privacy implications of FATCA and what actions will the government undertake to protect the fundamental civil liberties of all Canadians in this regard; (g) according to the government’s analysis, do the FATCA provisions comply with the provisions of the Privacy Act or the Personal Information Protection and Electronic Documents Act, and if so, which department undertook this assesment; ...

Can I ask you quickly, when you talked a bit about your dual role, serving your client and also serving CRA, what exactly are you required to do in order to meet the requirements of CRA? I would ask that you give a really basic answer, because I have a follow-up.

The overarching role of compliance with human rights and fundamental freedoms guaranteed by international law; the Convention shall in no way weaken human rights and fundamental freedoms in the name of culture or tradition; The recognition of the specific and dual (cultural and economic) nature of cultural goods and services; The recognition of the role of public policies in safeguarding and promoting cultural diversity and the sovereign right of States and other relevant public authorities in this respect; The importance of international cooperation to face cultural vulnerabilities, in particular vis-à-vis developing countries; The need for an ...[+++] adequate articulation with other international instruments and bodies allowing for a fully effective implementation of the Convention while preserving legal certainty as regards international obligations, under the Convention as well as under other international

In line with Article 151 (4) of the Treaty, which imposes an obligation on the Community to take cultural aspects into account in its action under other provisions of the Treaty with a view to respecting and promoting cultural diversity [77], the dual objective of promoting cultural diversity and the competitiveness of the European programme industry finds its concrete expression in a series of measures in favour of the distribution and production of European television programmes contained in the "television without frontiers" Direct ...[+++]ive This mechanism, which is linked to complementary financial support mechanisms such as the Media programme, is based on the provisions contained in Chapter III of the "television without frontiers" Directive: Article 4 (promotion of European works), Article 5 (promotion of European works by independent producers), Article 6 (definition of "European works"), Article 7 (chronology for broadcasting cinematographic works) and Article 9 (exemption of local television broadcasts not forming part of a national network).

In line with Article 151 (4) of the Treaty, which imposes an obligation on the Community to take cultural aspects into account in its action under other provisions of the Treaty with a view to respecting and promoting cultural diversity [77], the dual objective of promoting cultural diversity and the competitiveness of the European programme industry finds its concrete expression in a series of measures in favour of the distribution and production of European television programmes contained in the "television without frontiers" Direct ...[+++]ive This mechanism, which is linked to complementary financial support mechanisms such as the Media programme, is based on the provisions contained in Chapter III of the "television without frontiers" Directive: Article 4 (promotion of European works), Article 5 (promotion of European works by independent producers), Article 6 (definition of "European works"), Article 7 (chronology for broadcasting cinematographic works) and Article 9 (exemption of local television broadcasts not forming part of a national network).

Moreover, in some areas the technicalities of the solutions would have to be refined further, for instance as regards the allocation formula, double taxation treaty issues, tax incentives, opt-in and opt-out clauses for companies, record keeping and the link to company law requirements (e.g. concerning financial accounts).