Traduction de «Données concernant les débits entrant et sortant » (Français → Anglais) :

inflow-outflow measurement

78. Stresses, however, that the OECD’s work on its former list of uncooperative tax havens was based on a political process which led to arbitrary compromises already when setting the criteria for the lists, such as the requirement to conclude tax agreements with 12 other countries, and resulted in no jurisdiction being listed as an uncooperative tax haven; stresses that its current approach is still based on criteria which refer to tax transparency and the exchange of information, and are not comprehensive enough to address the harmfulness of certain tax practices; notes that, whatever its merits, this limits the relevance of the OECD’s approach to identifying those tax jurisdictions which are pillars of tax avoidance practices and harmf ...[+++]ul tax competition worldwide; stresses, in particular, that this approach does not refer to any qualitative indicators for an objective assessment of compliance with good governance practices or consider quantitative data such as book profits, incoming and outgoing financial flows and their (dis)connection from the economic reality in a given jurisdiction;

(d) the approximate discharge in cubic feet per second at or near the place of diversion of the river, lake or other source from which the water is to be diverted at high, medium and low water stages, respectively, together with copies of any existing measurements of the flow of the stream in the applicant’s possession and a reference to all other such measurements of which the applicant has knowledge; and

(iii) any available data on the water flow of the watercourse;

Some of the most common examples are creating home addresses by using the address of a friend or relative in Canada; paying a building owner to rent an address, usually by a consultant, or using a postal service outlet; purchasing telephones and having someone in Canada use them to create a record of incoming or outgoing calls; opening a bank account, maintaining a healthy balance, and giving the ATM access card to someone in Canada to perform regular in-Canada transactions on the account.