Traduction de «Sous-section des renseignements sur l'impôt » (Français → Anglais) :

(Return tabled) Question No. 121 Mr. Ted Hsu: With regard to the implementation of the Foreign Account Tax Compliance Act (FATCA): (a) what steps has Canada undertaken to complete an Inter-Governmental Agreement (IGA) with the United States; (b) with what type of legal instrument will the government enact a FATCA implementation agreement; (c) will the government bring an IGA before Parliament and, if so, in what form; (d) what steps are in place to ensure parliamentary review of an IGA; (e) what studies have been undertaken as to whether an IGA can be implemented as an interpretation of the existing double tax treaty; (f) in what wa ...[+++]ys will the government involve Parliament in any process to amend interpretation of the double taxation treaty; (g) who is involved in the process indicated in (a); (h) by what criteria is the government evaluating any proposed IGA with the US; (i) who established the criteria in (h), (i) on what date, (ii) under what authority; (j) is a draft IGA currently being negotiated, and if so, what is the status of said negotiations; (k) when will the draft IGA be made public; (l) will the public be consulted for input on any agreement, and if so, by what means; (m) with which specific individuals and groups did the Minister of National Revenue consult regarding FATCA, and on what dates; (n) with which specific individuals and groups did the Minister of National Revenue consult regarding any IGA, and on what dates; (o) with which specific individuals and groups did the Minister of Finance consult regarding FATCA, and on what dates; (p) with which specific individuals and groups did the Minister of Finance consult regarding any IGA, and on what dates; (q) what studies and analyses has the Department of Finance undertaken with respect to FATCA; (r) what studies and analyses has the Department of National Revenue undertaken with respect to FATCA; (s) what analyses and studies have been undertaken as to whether the proposed FATCA re ...

C. whereas the abovementioned leaks reveal that EU Member States were allegedly cooperating in the US-led PRISM Programme or have developed similar intelligence‑gathering programmes, such as the ‘Tempora’ Project led by the UK’s Government Communications Headquarters (GCHQ); whereas press reports have revealed that GCHQ has tapped into undersea fibre-optic cables to obtain access to telephone conversations and internet traffic under a programme codenamed TEMPORA, basing itself on paragraph 4 of section 8 of the Regulation of Investig ...[+++]atory Powers Act (RIPA), which allows the UK Foreign Secretary to issue a certificate for broad interception of categories of material relating to terrorism or organised crime; whereas there is evidence which indicates that the US has been involved in spying on diplomatic personnel of the Permanent Representations of the Member States, as well as the offices of the EU institutions; recalls, in this regard, the bugging of an MEP’s office by the British security services;

F. whereas Israeli settlements are illegal under international law and constitute a major obstacle to peace efforts while they are subsidised by the Israeli Government in the fields of taxation, housing, infrastructure, roads, access to water, education, health care etc.; whereas, in its judgment of 25 February 2010, the Court of Justice of the European Union took the view that products obtained in locations which had been placed under Israeli administration since 1967 did not qualify for the preferential treatment provided for under the EU-Israel Association Agreement and that the Israeli authorities were obliged to provide sufficient ...[+++]information under this agreement to enable the real origin of products to be determined;

We have with us today, from the Royal Canadian Mounted Police, Paul Gauvin, deputy commissioner, corporate management and comptrollership; and André Girard, staff sergeant, criminal intelligence and analysis section.

4. The half-yearly report shall include at least the information provided for in Sections I to IV of Schedule B of Annex I. Where a UCITS has paid or proposes to pay an interim dividend, the figures must indicate the results after tax for the half-year concerned and the interim dividend paid or proposed.

Nevertheless, the provisions in the plan relating to section 9.4 subsections .2, .4, .5, .7, .15, .17 and .18 of this Part of the Code are considered as confidential information, and cannot be subject to inspection unless otherwise agreed by the Contracting Governments concerned.