Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

A structural revision of the tax system is under way, the goal being to simplify and reduce the number of the rates, identify taxpayers and streamline administrative procedures.

The OECD is also examining the relationship of electronic commerce to questions of taxation.

This is still the case for half of the peak tariffs in China which is, however, engaged in negotiations for WTO membership and a progressive liberalization programme for its tariff and non tariff measures.

The need to promulgate separate financial rules for UNDCP are currently being reviewed by the financial authorities.

A problem in carrying out a study of peak tariffs is that a substantial proportion of peak tariffs are specific rates or combined rates.

REPORT ON ONGOING WORK BEING DONE ON BENCHMARKS AND INDICATORS

Had any research been carried out on that question?

The study on that issue was under way and on schedule.

Cooperatives have also wrestled with questions of members entry and exit, financial disclosure, and relationships with the non cooperative sector. And governments have often faced vexing questions with regard to financial regulation and taxation of cooperatives, including treatment of profits and consideration of exemptions.

Has published papers on accounting and taxation issues.

Has lectured and written articles on taxation.

We have reviewed the procedures for recruiting engaging staff are in line with the Staff Regulations of the Tribunal and United Nations staff rules and selected for testing the recruitment procedures for one out of two new employees engaged in 2002.

Previous positions include Senior adviser at Sycip Gorres Velayo and Company tax partner and head of Tax Division at Sycip Gorres Velayo and Company Professor of Taxation, University of the Philippines College of Law and Professor of Taxation, Ateneo de Manila College of Law.

The Tax Administration has worked with representatives of port enterprises on the issue of certification of ports.

REPORT ON ONGOING WORK BEING DONE ON BENCHMARKS AND INDICATORS

In the absence of workable rules, states are losing revenue that they urgently need in order to fulfill their responsibilities. At the same time, the issue of fair taxation is becoming more and more pressing, because the number of taxpayers who make an adequate contribution to financing public goods and services is decreasing.

34. Examples of problematic legal asymmetries can be found in banking and tax regimes of different countries.

The question whether article 14 of the United Nations Model Tax Convention is to be deleted (as was the case for article 14 in the OECD Model Tax Convention) is outside the scope of the authors' task, which is to recommend changes to article 5.

Recent developments in international commerce and investment have resulted in the need for increased coordination and cooperation between Governments in international tax matters, including increased exchange of information in tax matters.

The amendments to the OECD Model Tax Convention and the Commentary thereon were further evaluated as to whether such amendments should also be reflected, or further improved, in the United Nations Model Tax Convention and Commentary.

A number of the issues raised are being discussed within the consultative process and others are being pursued internally.

After the tax code has been approved, a five year moratorium should be established on any changes at all to the tax system.

Has written articles in the field of transfer pricing and other fields in taxation.

We are pleased that negotiations are now under way on several of the reform issues.

The issue was currently being fiercely debated by the press and society.

Transition was an issue of major importance and, as such, had been discussed more than once at the United Nations.

There is no agreement yet on this issue, and the work of the expert groups is ongoing.

Taxing Tissue

In this context, I also noted the importance of moving forward on constitutional reforms as well as on essential tax, land and justice matters.

Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

49. The Financial Action Task Force on Money Laundering was cooperating closely with other international organizations on the issue of money laundering.

93. The Commission further noted that the issue of the adjustment of the staff assessment rates to address imbalances in the Tax Equalization Fund had been discussed with the United Nations Secretariat.

46. In regard to the payment of value added tax by the Economic Commission for Latin America and the Caribbean (ECLAC), the Board recommended, in paragraph 98 of its report, that the Administration make efforts to recover the taxes improperly paid and make further attempts to resolve the issue of the tax payment on purchases with the national Government.

The question of introducing standards regarding the binding nature of gender analysis is being resolved.

In addition, in regions where particular weaknesses regarding gender issues and mainstreaming have been identified, WFP is in the process of recruiting regional gender advisers.

I'm taking appropriate measures.

54. The Office of the Special Adviser on Gender Issues and Advancement of Women is currently analysing the representation of women overall and by grade and occupation in each department and office.

The Committee understands that steps are under way in CCAQ (FB) to initiate a review of the standards.

The matter is under review by the Office of Programme Planning, Budget and Accounts with a view to issuing the document sometime during September 2006.

But the problem with the Argentine debt case has little to do with the moral failings of either the plaintiffs or the defendant. The problem is the precedent that the case establishes for resolving future international debt crises.

(f) To extend ongoing training and sensitization of managers on gender balance issues

Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury.

The Working Group and the Secretariat are looking at several other issues that require more discussion and potential action in the coming year.

As part of its ongoing work, which will now feed into implementation of the Agreement on Movement and Access, the United Nations is compiling a comprehensive set of recommendations to reduce obstacles, improve movement and enhance Palestinian access to essential services and markets.