Reflections on the Concept of Coherency for a Policy on Psychoactive Substances and Beyond
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IN TAX LEADERS WOMEN in TAX LEADERS | 4 AMERICAS Latin America
WOMEN IN TAX LEADERS THECOMPREHENSIVEGUIDE TO THE WORLD’S LEADING FEMALE TAX ADVISERS SIXTH EDITION IN ASSOCIATION WITH PUBLISHED BY WWW.INTERNATIONALTAXREVIEW.COM Contents 2 Introduction and methodology 8 Bouverie Street, London EC4Y 8AX, UK AMERICAS Tel: +44 20 7779 8308 4 Latin America: 30 Costa Rica Fax: +44 20 7779 8500 regional interview 30 Curaçao 8 United States: 30 Guatemala Editor, World Tax and World TP regional interview 30 Honduras Jonathan Moore 19 Argentina 31 Mexico Researchers 20 Brazil 31 Panama Lovy Mazodila 24 Canada 31 Peru Annabelle Thorpe 29 Chile 32 United States Jason Howard 30 Colombia 41 Venezuela Production editor ASIA-PACIFIC João Fernandes 43 Asia-Pacific: regional 58 Malaysia interview 59 New Zealand Business development team 52 Australia 60 Philippines Margaret Varela-Christie 53 Cambodia 61 Singapore Raquel Ipo 54 China 61 South Korea Managing director, LMG Research 55 Hong Kong SAR 62 Taiwan Tom St. Denis 56 India 62 Thailand 58 Indonesia 62 Vietnam © Euromoney Trading Limited, 2020. The copyright of all 58 Japan editorial matter appearing in this Review is reserved by the publisher. EUROPE, MIDDLE EAST & AFRICA 64 Africa: regional 101 Lithuania No matter contained herein may be reproduced, duplicated interview 101 Luxembourg or copied by any means without the prior consent of the 68 Central Europe: 102 Malta: Q&A holder of the copyright, requests for which should be regional interview 105 Malta addressed to the publisher. Although Euromoney Trading 72 Northern & 107 Netherlands Limited has made every effort to ensure the accuracy of this Southern Europe: 110 Norway publication, neither it nor any contributor can accept any regional interview 111 Poland legal responsibility whatsoever for consequences that may 86 Austria 112 Portugal arise from errors or omissions, or any opinions or advice 87 Belgium 115 Qatar given. -
DETAILED ASSESSMENT REPORT on ISRAEL ANTI-MONEY
Strasbourg, 22 August 2008 MONEYVAL (2008) 01 EUROPEAN COMMITTEE ON CRIME PROBLEMS (CDPC) COMMITTEE OF EXPERTS ON THE EVALUATION OF ANTI-MONEY LAUNDERING MEASURES AND THE FINANCING OF TERRORISM (MONEYVAL) DETAILED ASSESSMENT REPORT on ISRAEL 1 ANTI-MONEY LAUNDERING AND COMBATING THE FINANCING OF TERRORISM Memorandum prepared by the Secretariat Directorate General of Human Rights and Legal Affairs (DG-HL) 1 Adopted by the MONEYVAL Committee at its 27 th Plenary Session (Strasbourg, 7-11 July 2008). All rights reserved. Reproduction is authorised, provided the source is acknowledged, save where otherwise stated. For any use for commercial purposes, no part of this publication may be translated, reproduced or transmitted, in any form or by any means, electronic (CD-Rom, Internet, etc) or mechanical, including photocopying, recording or any information storage or retrieval system without prior permission in writing from the MONEYVAL Secretariat, Directorate General of Human Rights and Legal Affairs, Council of Europe (F-67075 Strasbourg or [email protected]). 2 TABLE OF CONTENTS I. PREFACE.................................................................................................................................................... 7 II. EXECUTIVE SUMMARY........................................................................................................................ 8 III. MUTUAL EVALUATION REPORT .................................................................................................... 15 1. GENERAL ................................................................................................................................... -
COP List of Participants English V3
Conference of the Parties INTERGOVERNMENTAL NEGOTIATING BODY ON A PROTOCOL ON ILLICIT TRADE IN TOBACCO PRODUCTS Fourth session FCTC/COP/INB-IT/4/DIV./1 Rev.2 Geneva, 14 - 21 March 2010 12 April 2010 LIST OF PARTICIPANTS REPRESENTATIVES OF PARTIES ARMENIA ALBANIA Delegate(s) Delegate(s) Dr A. Bazarchyan Coordinator, National Tobacco Control Programme, Ministry of Mr R. Shuperka Health National Coordinator, Tobacco Control, Institute of Public Health AUSTRALIA ALGERIA Chief delegate Chief delegate Mr S.B. Cotterell M. I. Jazaïry Assistant Secretary, Drug Strategy Branch, Department of Ambassadeur, Représentant permanent, Genève Health and Ageing Delegate(s) Alternate(s) M. M. Boukadoum Ms P.J. Marshall Conseiller, Mission permanente, Genève Director, Tobacco Control Section, Drug Strategy Branch, Department of Health and Ageing M. M.F. Bouchedoub Secrétaire, Mission permanente, Genève Mr S.S. Commar Minister-Counsellor (Health), Permanent Mission, Geneva M. F. Belkacemi Attaché, Mission permanente, Genève Ms E.M. Bowes Counsellor, Permanent Mission, Geneva Mr P. Higgins ANGOLA First Secretary, Permanent Mission, Geneva Chief delegate Ms K.M. Westmoreland Senior Legal Officer, Australian Government, Attorney-General's Mrs N.M. Saraiva Department Assistant, Health Issues, Permanent Mission , Geneva Delegate(s) Mlle L.S. Oliveira Zermatten Stagiaire, Mission Permanente, Genève AUSTRIA Delegate(s) Dr C. Babb-Schaefer Chief delegate Counsellor, Permanent Mission, Geneva Dr H. Heller Director, Federal Ministry of Finance BELARUS Deputy chief delegate Mr W. Pekel Chief delegate Public Prosecutor, Federal Ministry of Justice Mr M. Khvostov Alternate(s) Ambassador, Permanent Representative, Geneva Dr B. Blaha Delegate(s) Minister, Federal Ministry for European and International Affairs Mr A. -
Review Draft
- !"#$%&#"'$() *$!'"$#!*+$#, - !"#$%&'()&$*')&+!+',$)%)+,-!$*'../0!+', PROGRESS REPORT 2011 ENFORCEMENT OF THE OECD ANTI-BRIBERY CONVENTION www.transparency.org Transparency International (TI) is the global civil society organisation leading the fight against corruption. Through more than 90 chapters worldwide and an international secretariat in Berlin, TI raises awareness of the damaging effects of corruption and works with partners in government, business and civil society to develop and implement effective measures to tackle it. www.transparency.org ISBN: 978-3-935711-76-0 ©2011 Transparency International. All rights reserved. Printed on 100% recycled paper. Authors: Fritz Heimann, Gillian Dell and Kelly McCarthy © Cover photo: istockphoto/TommL Every effort has been made to verify the accuracy of the information contained in this report. All information was believed to be correct as of May 2011. Nevertheless, Transparency International cannot accept responsibility for the consequences of its use for other purposes or in other contexts. ! TABLE OF CONTENTS I. Introduction 3 II. Organisation and Methodology 4 III. Major Findings, Conclusions & Recommendations 5 Table A: Foreign bribery enforcement in OECD Convention countries 8 Table B: Status of foreign bribery cases 9 IV. Findings on Specific Issues 10 Table C: Country performance on specific issues relating 13 to the enforcement of the Convention V. Reports on Enforcement in OECD Convention Countries 14 VI. Impact on Developing Countries – The Example of Nigeria 79 VII. Appendices A and B 86 A. List of National Expert Respondents 86 B. Questionnaire for Expert Respondents 88 ! Progress Report 2011: Enforcement of the OECD Anti-Bribery Convention ! I. INTRODUCTION This is the seventh annual Progress Report on Enforcement of the OECD Convention prepared by Transparency International (TI), the global coalition against corruption. -
Virtual Currencies: International Actions and Regulations Last
Virtual Currencies: International Actions and Regulations Last Updated: January 8, 2021 No Legal Advice or Attorney-Client Relationship: This chart is provided by Perkins Coie LLP’s Decentralized Virtual Currency industry practice group for informational purposes only and is not legal advice. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Recipient should not act upon this information without seeking advice from a lawyer licensed in his/her own state or country. For questions or comments regarding this chart, please contact [email protected]. Developments Over Time Country Current Summary Date Occurrence Sources 2/20/2020 The Financial Services Regulatory Authority has updated and Guidance expanded its guidance through amendments to its cryptoasset regulatory framework. The amendments change the terminology used in the framework from “crypto asset” to “virtual asset,” a change that aligns with those descriptions used by the Financial Action Task Force (FATF) (see Issuers and intermediaries of virtual Financial Action Task Force (below)). The FATF currencies and “security” tokens may be recommendations are an international standard for regulation Abu Dhabi subject to regulation—depending upon of crypto assets including KYC requirements, anti-money the nature of the product and service. laundering and fraud prevention rules, and sanctions and screening controls. The amendments also overhaul regulations to move the applicable rules from a singular category to those respective to the underlying activities. This means that such assets can be regulated according to their idiosyncratic natures and not as a monolithic class. 29032535.40 10/09/2017 The Financial Services Regulatory Authority (FSRA) of Abu Supplementary Dhabi issued guidance on the regulation of initial coin/token Guidance – Regulation offerings (ICO) and digital currency as supplemental of Initial Coin/Token guidance to the existing 2015 Financial Services and Markets Offerings and Virtual Regulations (FSMR). -
2020 Cross-Border Corporate Criminal Liability Survey 2020 Cross-Border Corporate Criminal Liability Survey
2019 ANNUAL M&A REVIEW 2020 CROSS-BORDER CORPORATE CRIMINAL LIABILITY SURVEY 2020 CROSS-BORDER CORPORATE CRIMINAL LIABILITY SURVEY TABLE OF CONTENTS INTRODUCTION . 1 MIDDLE EAST . 106 GLOSSARY . 4 ISRAEL . 107 AFRICA . 5 SAUDI ARABIA. 113 SOUTH AFRICA. .. 6 UNITED ARAB EMIRATES . 117 ASIA PACIFIC . 10 NORTH AMERICA . 121 AUSTRALIA . .11 CANADA . 122 CHINA . 16 MEXICO . 126 HONG KONG . 20 UNITED STATES . 131 INDIA . 25 SOUTH AMERICA . .. 135 INDONESIA . 30 ARGENTINA . 136 JAPAN . 34 BRAZIL . 141 SINGAPORE . 38 CHILE . 145 TAIWAN (REPUBLIC OF CHINA) . 43 VENEZUELA . 149 CENTRAL AMERICA . 47 CONTACTS . 152 COSTA RICA . 48 EUROPE . 52 BELGIUM . 53 FRANCE . 57 GERMANY . 62 ITALY . 69 NETHERLANDS. .. 76 RUSSIA . 84 SPAIN . 87 SWITZERLAND . 92 TURKEY . 96 UKRAINE . 99 UNITED KINGDOM . 103 Jones Day White Paper 2020 CROSS-BORDER CORPORATE CRIMINAL LIABILITY SURVEY INTRODUCTION For any company, the risk that employees or agents may countries, and the ability of industry participants to engage in criminal conduct in connection with their work assert (accurately or inaccurately) that a competitor has and thereby potentially expose the company (or at least broken the law . Multinational companies are at ever- the responsible individuals) to criminal, administrative, increasing risk of aggressive criminal enforcement, and/or civil liability is ever present; for multinational often across numerous jurisdictions at once . companies, which are necessarily subject to the laws To be sure, aggressive enforcement of corporate of multiple jurisdictions, this risk is only heightened . crime can help ensure that such crime is appropriately How a company manages the risk of corporate criminal punished and deterred and that the rights and interests liability, in particular, can not only determine its success, of victims are honored through a criminal proceeding . -
Participant List
Participant List 10/20/2019 8:45:44 AM Category First Name Last Name Position Organization Nationality CSO Jillian Abballe UN Advocacy Officer and Anglican Communion United States Head of Office Ramil Abbasov Chariman of the Managing Spektr Socio-Economic Azerbaijan Board Researches and Development Public Union Babak Abbaszadeh President and Chief Toronto Centre for Global Canada Executive Officer Leadership in Financial Supervision Amr Abdallah Director, Gulf Programs Educaiton for Employment - United States EFE HAGAR ABDELRAHM African affairs & SDGs Unit Maat for Peace, Development Egypt AN Manager and Human Rights Abukar Abdi CEO Juba Foundation Kenya Nabil Abdo MENA Senior Policy Oxfam International Lebanon Advisor Mala Abdulaziz Executive director Swift Relief Foundation Nigeria Maryati Abdullah Director/National Publish What You Pay Indonesia Coordinator Indonesia Yussuf Abdullahi Regional Team Lead Pact Kenya Abdulahi Abdulraheem Executive Director Initiative for Sound Education Nigeria Relationship & Health Muttaqa Abdulra'uf Research Fellow International Trade Union Nigeria Confederation (ITUC) Kehinde Abdulsalam Interfaith Minister Strength in Diversity Nigeria Development Centre, Nigeria Kassim Abdulsalam Zonal Coordinator/Field Strength in Diversity Nigeria Executive Development Centre, Nigeria and Farmers Advocacy and Support Initiative in Nig Shahlo Abdunabizoda Director Jahon Tajikistan Shontaye Abegaz Executive Director International Insitute for Human United States Security Subhashini Abeysinghe Research Director Verite -
Health Systems in Transition: Switzerland Vol 17 No 4 2015
Health Systems in Transition Vol. 17 No. 4 2015 Switzerland Health system review Carlo De Pietro • Paul Camenzind Isabelle Sturny • Luca Crivelli Suzanne Edwards-Garavoglia Anne Spranger • Friedrich Wittenbecher Wilm Quentin Wilm Quentin, Friedrich Wittenbecher, Anne Spranger, Suzanne Edwards-Garavoglia (editors) and Reinhard Busse (Series editor) were responsible for this HiT Editorial Board Series editors Reinhard Busse, Berlin University of Technology, Germany Josep Figueras, European Observatory on Health Systems and Policies Martin McKee, London School of Hygiene & Tropical Medicine, United Kingdom Elias Mossialos, London School of Economics and Political Science, United Kingdom Ellen Nolte, European Observatory on Health Systems and Policies Ewout van Ginneken, Berlin University of Technology, Germany Series coordinator Gabriele Pastorino, European Observatory on Health Systems and Policies Editorial team Jonathan Cylus, European Observatory on Health Systems and Policies Cristina Hernández-Quevedo, European Observatory on Health Systems and Policies Marina Karanikolos, European Observatory on Health Systems and Policies Anna Maresso, European Observatory on Health Systems and Policies David McDaid, European Observatory on Health Systems and Policies Sherry Merkur, European Observatory on Health Systems and Policies Dimitra Panteli, Berlin University of Technology, Germany Wilm Quentin, Berlin University of Technology, Germany Bernd Rechel, European Observatory on Health Systems and Policies Erica Richardson, European Observatory -
Financial Intelligence Unit (FIU) GERMANY ANNUAL REPORT 2009 FIU GERMANY
Seite 1 ANNUAL REPORT 2009 Financial Intelligence Unit (FIU) GERMANY ANNUAL REPORT 2009 FIU GERMANY Imprint Editor: BUNDESKRIMINALAMT Zentralstelle für Verdachtsanzeigen FIU Germany 65173 Wiesbaden Contents 1 Foreword –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 7 2 Reporting behaviour of the parties required to report –––––––––––––––––––––––––––––––––––––––––– 8 2.1 Nationwide case statistics for 2009 –––––––––––––––––––––––––––––––––––––––––––––––––––––– 8 2.1.1 Suspicious transaction reports (STRs) filed pursuant to the Money Laundering Act (MLA) –––––––––––––––– 8 2.1.2 Possible causes for the increase in the number of suspicious transaction reports –––––––––––––––––––––– 12 2.1.3 Reports filed by the tax authorities pursuant to Section 31 b of the Fiscal Code–––––––––––––––––––––––– 13 2.1.4 Reports in accordance with Section 14 (2) of the MLA –––––––––––––––––––––––––––––––––––––––––– 13 2.1.5 Reports filed pursuant to the Iran Embargo –––––––––––––––––––––––––––––––––––––––––––––––––– 13 2.1.6 Number and nationality of individuals reported –––––––––––––––––––––––––––––––––––––––––––––– 14 2.1.7 Corporate headquarters –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 14 2.1.8 Grounds for suspicion–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 15 2.2 Results of processing –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 18 2.2.1 Status of report processing at the close of the reporting year –––––––––––––––––––––––––––––––––––– 18 2.2.2 Connections -
2014 ANNUAL REPORT Financial Intelligence Unit (FIU) GERMANY 2014 ANNUAL REPORT FIU GERMANY
2014 ANNUAL REPORT Financial Intelligence Unit (FIU) GERMANY 2014 ANNUAL REPORT FIU GERMANY Impressum Herausgeber: BUNDESKRIMINALAMT Zentralstelle für Verdachtsmeldungen FIU Deutschland 65173 Wiesbaden Table of Contents 1 Introductory Remarks –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 7 2 Number of reports filed –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 8 2.1 Suspicious transaction reports filed pursuant to the Money Laundering Act (MLA) and the Fiscal Code –––––– 8 2.1.1 Suspicious transaction reports filed pursuant to the MLA –––––––––––––––––––––––––––––––––––––––– 8 2.1.2 Special aspects of the statistical development of the suspicious transaction reports –––––––––––––––––––– 12 2.1.3 Reports filed by the tax authorities pursuant to Section 31 b of the Fiscal Code –––––––––––––––––––––––– 13 2.1.4 Number and nationality of persons reported –––––––––––––––––––––––––––––––––––––––––––––––– 14 2.1.5 Corporate headquarters –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 15 2.2 Results of the investigations –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 16 2.2.1 Status of report processing at the close of the reporting year –––––––––––––––––––––––––––––––––––– 16 2.2.2 Connections to types of crime revealed upon completion of the clearing process –––––––––––––––––––––– 17 2.2.3 Seizures –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 18 2.3 Reports filed pursuant to the Iran Embargo Regulation –––––––––––––––––––––––––––––––––––––––––– -
Mental Health and Work: Switzerland This Work Is Published on the Responsibility of the Secretary-General of the OECD
Mental Health and Work SwITZERLAND Contents Mental Health and Work Executive summary Assessment and recommendations SWITZERLAND Chapter 1. Mental health and work challenges in Switzerland Chapter 2. Working conditions and sickness management in Switzerland Chapter 3. From payments to interventions: A decade of Swiss disability reforms Chapter 4. Swiss co-operation to tackle long-term unemployment and inactivity Chapter 5. Making more of the potential of the Swiss mental health care system Chapter 6. The capacity of the Swiss education system to manage mental-ill health Further reading Sick on the Job? Myths and Realities about Mental Health and Work (2012) Mental Health and Work: Belgium (2013) Mental Health and Work: Denmark (2013) Mental Health and Work: Sweden (2013) Mental Health and Work: Norway (2013) Mental Health and Work www.oecd.org/els/disability Sw ITZERLAND Consult this publication on line at http://dx.doi.org/10.1787/9789264204973-en. This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases. Visit www.oecd-ilibrary.org for more information. ISBN 978-92-64-20496-6 81 2013 25 1 P 9HSTCQE*caejgg+ Mental Health and Work: Switzerland This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Organisation or of the governments of its member countries. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. -
LIST of PARTICIPANTS for WORKING PARTY NO. 6'S
LIST OF PARTICIPANTS FOR WORKING PARTY NO. 6’s SPECIAL SESSION ON THE TRANSFER PRICING ASPECTS OF INTANGIBLES MEETING WITH PRIVATE SECTOR REPRESENTATIVES ON THE VALUATION OF INTANGIBLES FOR TRANSFER PRICING PURPOSES 21 to 23 March 2011 Private sector representatives Mr. Frank BOLLMANN Vice Chairman IVSC Munich Germany Mr. Ian BRIMICOMBE Head of Tax AstraZeneca London United Kingdom Mr. Clark CHANDLER Economist KPMG Washington United States Mr. Farley COHEN International Institute of Business Valuators Toronto Canada Mr. Tim DUNHAM Canadian Institute of Chartered Business Valuators Toronto Canada Mr. Jim EALES Ernst & Young Netherlands Mr. Chris FAIFERLICK Member of the BIAC Tax Committee - Principal, Ernst & Young Washington United States Mr. William F. FINAN TAJ Neuilly-sur-Seine France Mr. Pim FRIS Special Consultant NERA Paris France Mr. Richard GINSBERG Director Canadian Institute of Chartered Business Valuators Toronto Canada Ms Susan LAUNIAU Mr. Chris LENON Chair of the BIAC Tax Committee - Global Head of Rio Tinto London United Kingdom Ms Isabelle LEROUX Partner Bird and Bird Paris France Mr. Emmanuel LLINARES Associate Director NERA Paris France Ms Jutta MENNINGER Partner PwC Müchen Germany Mr. Johann MULLER Senior General Manager Tax Executives Institute Copenhagen Denmark Ms Astrid PIERON Partner Mayer Brown Brussels Belgium Ms Anne QUENEDEY Partner Bird and Bird Paris France Mr. Jeffery RASMUSSEN Tax Counsel Tax Executives Institute Washington United States Mr. Mark SMITH AstraZeneca Macclesfield United Kingdom Mr. Werner STUFFER Tax Partner PricewaterhouseCoopers Munich Germany Mr. Charles TRIPLETT Partner Mayer, Brown Washington United States Mr. Ronald VAN DEN BREKEL Transfer Pricing & Tax Effective Supply Chain Management Ernst & Young Netherlands Mr.