Question
What is a good hashtag for **"1. Where:
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two
enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that State—and taxes accordingly—profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Convention and the competent authorities of the Contracting States shall, if necessary, consult each other.
3. The provisions of paragraph 2 shall not apply where judicial, administrative or other legal proceedings have resulted in a final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises concerned is liable to penalty with respect to fraud, gross negligence or wilful default."** (part of United Nations Model Double Taxation Convention)?
Answer
#unmdtc09 is.
This hashtag is called the #tagcoding hashtag of //1. Where:
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two
enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that State—and taxes accordingly—profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Convention and the competent authorities of the Contracting States shall, if necessary, consult each other.
3. The provisions of paragraph 2 shall not apply where judicial, administrative or other legal proceedings have resulted in a final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises concerned is liable to penalty with respect to fraud, gross negligence or wilful default.//.
How to construct a hashtag for #fightingUntruthsOnline about #unmdtc Article 09 - Associated enterprises ?
The United Nations established the UN Global Principles for Information Integrity which envision an information ecosystem that delivers choice, freedom, privacy and safety for all, such that people everywhere can express themselves freely and make informed and independent decisions.
To contribute to the delivery of this vision regarding #unmdtc Article 09 - Associated enterprises in your country or in your mother tongue consider using both hashtags and "online untruths" hashtags.
Construct an "online untruths" hashtag by adding an untruth-postfix to #unmdtc09, the postfix depends on the kind of untruth:
- #unmdtc09_M : Misinformation about #unmdtc Article 09 - Associated enterprises
- #unmdtc09_C : Conceptual deception about #unmdtc Article 09 - Associated enterprises
- #unmdtc09_D : Disinformation about #unmdtc Article 09 - Associated enterprises
- #unmdtc09_F : Fake news about #unmdtc Article 09 - Associated enterprises
- #unmdtc09_P : Propaganda about #unmdtc Article 09 - Associated enterprises
- #unmdtc09_S : Satire about #unmdtc Article 09 - Associated enterprises
Misinformation about #unmdtc Article 09 - Associated enterprises refers to false or misleading information that is shared unknowingly and is not intended to deliberately deceive, manipulate or inflict harm on a person, social group, organisation or country.
What is a suitable campaign hashtag for #unmdtc Article 09 - Associated enterprises in your country?
Look it up in this table.
Select a continent's tab for country ISO 3166 codes to localize the #unmdtc Article 09 - Associated enterprises coding hashtag!
Visit #WWlgu codes for local news incl. progress on climate change (#SDG13) for local government unit (lgu) localization.
- Other articles
- #tagcoding
- Other resources
- Backlinks
- also under United Nations Model Double Taxation Convention
- Comments and Footnotes
Discover global instrument articles that deal with a topic via the Tag cloud with terms in articles of international instruments:
Look up the sustainable development target for a topic via the Tag cloud for sustainable development targets