Traduction de «bénéfices des entreprises » (Français → Anglais) :

4. Notwithstanding the provisions of paragraph 1, compensation derived by a resident of a Contracting State in respect of the provision of a guarantee of indebtedness shall be taxable only in that State, unless such compensation is business profits attributable to a permanent establishment situated in the other Contracting State, in which case the provisions of Article VII (Business Profits) shall apply.

2. Notwithstanding the provisions of paragraph 1 and Article 7 (Business Profits), profits derived by an enterprise of a Party from the carriage by a ship or aircraft of passengers or goods taken on board at a place in the other Party for discharge at another place in that other Party may be taxed in that other Party, unless all or substantially all of the passengers or goods were taken on board at a place outside that other Party.

However, it is also appropriate to ensure that this exclusion does not give rise to distortions of competition to the benefit of the undertakings or joint ventures that are affiliated with the contracting entities; it is appropriate to provide a suitable set of rules, in particular as regards the maximum limits within which the undertakings may obtain a part of their turnover from the market and above which they would lose the possibility of being awarded concessions without calls for competition, the composition of joint ventures an ...[+++]d the stability of links between those joint ventures and the contracting entities of which they are composed.

However, it is appropriate to ensure that this exclusion does not give rise to distortions of competition to the benefit of the undertakings or joint ventures that are affiliated with the contracting entities; it is appropriate to provide a suitable set of rules, in particular as regards the maximum limits within which the undertakings may obtain a part of their turnover from the market and above which they would lose the possibility of being awarded contracts without calls for competition, the composition of joint ventures and the s ...[+++]tability of links between these joint ventures and the contracting entities of which they are composed.

* What are the driving forces for companies to assume their social responsibility- What are the expectations behind such engagements- On which areas do these engagements focus- What is the benefit for companies-

These could include, for example, assistance with regard to advice on training and assistance with regard to analysis of training needs; 3. encourage undertakings to give impetus to the continuing vocational training necessary for their development, taking account of the particular situation of the employees of the undertakings, particularly in order to promote, where appropriate, the measures described below; 4. make provision for specific incentives and technical support measures which are appropriate, necessary and adequate for undertakings facing industrial change, in order to encourage vocational training and retraining for their employees; 5. develop continuing vocational training in order to make it an important feature of regiona ...[+++]l and local development, taking into account the specific needs of employees and undertakings; support the establishment of partnerships, particularly at regional or local level, to analyse the requirements of undertakings and employees and to provide up-to-date information on training opportunities in order to match supply and demand as closely as possible; 6. impress on employers that they should inform their employees as soon as possible and, if necessary, at the time of their recruitment, about the undertaking's policy and activities in the field of continuing vocational training and staff development and about the terms of access to continuing vocational training, including the possibility of being assigned non-active status for the purpose of continuing vocational training; 7. support initiatives which enable workers who so desire to assess their continuing vocational training needs.