Definition body charged with ensuring compliance with the provisions of the Kyoto Protocol. Reference CDM Rulebook, http://cdmrulebook.org/306 [22.11.2011]
Comment The Compliance Committee is made up of two branches: a facilitative branch and an enforcement branch. The facilitative branch aims to provide advice and assistance to Parties in order to promote compliance, whereas the enforcement branch has the responsibility to determine consequences for Parties not meeting their commitments. Both branches are composed of 10 members. More information can be found on UNFCCC webpage: http://unfccc.int/kyoto_protocol/compliance/introduction/items/3024.php [22.11.2011]
Definition Organe chargé de contrôler le respect des engagements pris au titre du Protocole de Kyoto [IATE:906420 ], composé de 20 membres élus pour 4 ans. Il se subdivise en deux “branches” : la branche dite “coercitive” appelée à se prononcer sur le non-respect des obligations conventionnelles et ses conséquences ; la branche dite “facilitatrice” prévenant ce non-respect éventuel, donnant l’alerte s’il se confirme, se prononçant sur l’assistance à apporter pour permettre aux pays en développement et en transition de rentrer dans la norme définie. Reference Conseil-FR, d'après "Visite guidée de la gouvernance mondiale du climat", site Internet de "L'Encyclopédie du développement durable", http://www.encyclopedie-dd.org/Visite-guidee-de-la-gouvernance (23.9.2009)
Comment Voir "groupe de l'exécution", IATE:1876064 .
Definition intergovernmental advisory group on taxation across borders set up by the OECD in January 2010 Reference COM-EN, based on: (1) Association of Certified Financial Crime Specialists > 'US ‘Reciprocation Agreement’ with EU nations puts booster engine on FATCA dragnet for tax evaders' (23.7.2020), 14 March 2012.(2) OECD > 'Trace Implementation Package for the adoption of the Authorised Intermediary System: A standardised system for effective withholding tax relief procedures for cross-border portfolio income' (23.7.2020), 23 January 2013.
Comment Ce groupe est exclusivement constitué de représentants gouvernementaux.
EUROPEAN UNION|EU institutions and European civil service|EU institution|European Parliament · EUROPEAN UNION|EU institutions and European civil service|institutional structure
EUROPEAN UNION|EU institutions and European civil service|EU institution|European Parliament · EUROPEAN UNION|EU institutions and European civil service|institutional structure
Context 'I bPrótacal Kyoto, ceanglaítear ar na Páirtithe i gcomhaontú comhlíonta chomhpháirtigh fógra a thabhairt do Rúnaíocht an UNFCCC maidir le téarmaí an chomhaontaithe sin an dáta a ndéanfar a n-ionstraimí glactha a thaisceadh.' Reference Rialachán (AE) Uimh. 662/2014 lena leasaítear Rialachán (AE) Uimh. 525/2013 i ndáil le cur chun feidhme teicniúil Phrótacal Kyoto a ghabhann le Creat-Choinbhinsiún na Náisiún Aontaithe ar an Athrú Aeráide, CELEX:32014R0662/GA
Definition agreement between Parties to the Kyoto Protocol to jointly fulfil their commitments under Article 3 of the Protocol Reference Council-EN on the basis of the Kyoto Protocol to the United Nations Framework Convention on Climate Change, Article 4(1), http://unfccc.int/resource/docs/convkp/kpeng.pdf [10.12.2009]
Definition "Accord" entre les Parties au protocole de Kyoto "pour remplir conjointement leurs engagements prévus à l'article 3" Reference Art. 4 du protocole de Kyoto http://unfccc.int/resource/docs/convkp/kpfrench.pdf (22.12.2009)
FINANCE · FINANCE|financial institutions and credit
Definition eines der zwei vom US- Finanzministerium ausgearbeiteten Modelle/Muster für internationale FATCA-Abkommen zur Erleichterung der Umsetzung der FATCA-Gesetzgebung durch den Partnerstaat Reference Council-DE vgl. Vernehmlassungsbericht Liechtenstein http://www.llv.li/files/srk/Vernehmlassungsbericht%20FATCA-Gesetz.pdf (8.1.2015)
Comment Modell 1 sieht den automatischen Informationsaustausch vor, demzufolge die betreffenden ausländischen Finanzinstitute verpflichtet sind, die Namen aller betroffenen US-Kontoinhaber ihren Steuerbehörden zu melden, die diese dann an die US-Steuerbehörde weiterleiten
Definition one of the model intergovernmental agreements which serve as the basis for concluding bilateral agreements between the Government of the United States and interested jurisdictions for the implementation of the Foreign Account Tax Compliance Act (FATCA) [IATE:3539814 ]; it was developed in consultation with France, Germany, Italy, Spain, and the United Kingdom Reference Council Terminology Coordination, based on US Department of the Treasury, http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx and http://www.treasury.gov/press-center/press-releases/Pages/tg1653.aspx (3.11.2014)
Comment Under Model 1 IGA:-The partner jurisdiction agrees to report to the IRS specified information about the U.S. accounts maintained by all relevant foreign financial institutions (FFIs) located in the jurisdiction.-FFIs identify U.S. accounts pursuant to due diligence rules contained in Annex I of the IGA.-FFIs report specified information about their U.S. accounts to the partner jurisdiction.-The partner jurisdiction, in turn, reports such information to the IRS on an automatic basis.-The exchange of information under a Model 1 IGA may be on a reciprocal (Model 1A Agreement) or nonreciprocal basis (Model 1B Agreement).Internal Revenue Service, http://www.irs.gov/Businesses/Corporations/FATCA-Governments (30.10.2014)See also "Model 2 IGA" (IATE:3562823 ) and "FATCA Agreement" (IATE:3562826 )List of jurisdictions that have signed FATCA agreements/have agreements in substance, http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA-Archive.aspx (30.10.2014)
Definition un des modèles d'accords intergouvernementaux qui servent de base à la conclusion des accords bilatéraux entre le gouvernement des États-Unis et les États intéressés en vue de la mise en œuvre de la loi relative au respect des obligations fiscales concernant les comptes étrangers (FATCA) [IATE:3539814 ]; il a été élaboré en consultation avec la France, l'Allemagne, l'Italie, l'Espagne et le Royaume-Uni Reference Conseil-FR
Comment "L'accord de type "FATCA 1" présente deux caractéristiques principales: 1) Les informations sont centralisées et transmises par voie intergouvernementale (...)2) Les échanges d'informations sont réciproques" http://www.senat.fr/rap/l13-751/l13-7512.html (18.11.2014)Voir aussi l'"accord de type 2" (IATE:3562823 ) et l'"accord FATCA" (IATE:3562826 )Liste des États qui ont signé des accords FATCA/sont parvenus à des accords en substance, http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA-Archive.aspx (18.11.2014)
PRODUCTION, TECHNOLOGY AND RESEARCH|research and intellectual property|intellectual property
Definition degree to which a taxpayer complies (or fails to comply) with the tax rules of his country, for example by declaring income, filing a return, and paying the tax due in a timely manner Reference 'tax compliance'. OECD > OECD Home > Centre for Tax Policy and Administration > Glossary of Tax Terms http://www.oecd.org/ctp/glossaryoftaxterms.htm [28.8.2015]
Definition carrying out of a contract in accordance with the requirements laid down in a call for competition or in procurement documents Reference Council-EN, based on: Article 70 of Directive 2014/24/EU on public procurement, CELEX:32014L0024/EN
Definition Grundsatz im Zshg. mit der öffentlichen Auftragsvergabe, wonach die Vergabestellen sicherzustellen haben, dass die Auftragnehmer bestimmte Prinzipien und Regeln einhalten, zu denen insbesondere Nichtdiskriminierung, Gleichbehandlung der Bieter, Transparenz und gegenseitige Anerkennung gehören Reference Council-DE vgl. Council-EN und Grünbuch öffentl. Auftragswesen in der EU, Überlegungen für die Zunkunft, Nr. 3 Abschnitt III Teil B http://europa.eu/documents/comm/green_papers/pdf/com-96-583_de.pdf
Definition practice of making the securing of a commercial contract conditional upon meeting a requirement to conform to certain standards Reference Council-EN
Definition process by which the central administrator ensures that the Union Registry transfers to the relevant Member State LULUCF Compliance Account the quantity of AEAs needed to bring the compliance status figure to 0, in equal parts from the ESR Compliance Accounts of the Member State concerned corresponding to relevant years Reference COM-EN based on: COMMISSION DELEGATED REGULATION (EU) …/... ameding [Delegated Regulation (EU) 2019/XX] as regards the functioning of the Union Registry under Regulation (EU) 2018/841 of the European Parliament and the Council (22.3.2019)
Definition procédure selon laquelle, lorsque le solde indicatif de l’état de conformité du compte Conformité UTCATF d'un État membre est négatif, l’administrateur central veille à ce que le registre de l’Union transfère vers ce compte la quantité d’UQAE nécessaire pour ramener à zéro le solde indicatif de l’état de conformité, issue à parts égales des comptes Conformité RRE de cet État membre correspondant aux années concernées Reference COM-FR, d'après COM-Document interne CLIMA-2019-80010
Definition zutreffende Anwendung aller Vorschriftem der internationalen Rechnungslegungsstandards Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)