Examples of using Devillet in English and their translations into Arabic
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Colloquial
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Political
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Ecclesiastic
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Ecclesiastic
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Computer
Ms. Devillet clarified that the granting of emission permits to business for free by Governments was included in the analysis due to the fact that during the initial trial period of the cap-and-trade system of the European Union(the European Union Emissions Trading Scheme) emission permits had been granted for free.
The Committee had requested the coordinator of the former Working Group on Tax Treaty Issues related to Climate Change Mechanisms, Ms. Devillet, to update the document to reflect the divergent views expressed by various members of the Committee at its eighth session and to present it at the ninth session.
Following that recommendation, Ms. Devillet explained why the use of the provision" same or connected projects" should be regarded from the point of view of the enterprise furnishing the service and not from the perspective of the consumer, a view which is consistent with the OECD commentary.
While some Committee members and other participants held the same view as Ms. Devillet, others thought the purpose of the provision on" same or connected projects" was to avoid a situation where an enterprise that does not want to have a permanent establishment in a country where it provides service would just split projects up into different parts and seek to avoid the threshold of the 183 days in any 12-month period.
Claudine Devillet(Belgium).
As a result, Ms. Devillet redrafted the passages in contention to bring them into line with that recommendation.
Claudine Devillet, the coordinator of the Subcommittee on Dispute Resolution, presented the report of the Subcommittee, contained in document E/C.18/2010/CRP.2.
Claudine Devillet presented a draft commentary on a new alternative version of article 25 B, on the mutual agreement procedure.
it was decided that Ms. Devillet would draft a commentary relevant for such an inclusion.
In the end it was recommended that Ms. Devillet redraft the paper, including the type of situation described by Ms. Kapur and taking into account other comments made.
Ms. Devillet indicated, however, that another member of the Committee and the Subcommittee, Anita Kapur, had a different understanding about the physical presence of personnel rendering services in a source country, and she invited Ms. Kapur to outline her position.
In accordance with that mandate Claudine Devillet, Coordinator of the Subcommittee, presented a note on that subject(E/C.18/2011/CRP.3), which drew upon the OECD Model Convention commentary, discussions at the 2010 session, the written comments of Committee members and discussions at the ad hoc expert group meeting on the update held in New York in June 2011(see E/C.18/2011/3, annex).
Ms. Devillet agreed to clarify the issues in the revised note.
Claudine Devillet would provide a paper on the meaning of" connected" in relation to article 5.
Mrs. Claudine Devillet(Belgium).
Name: Mrs. Claudine Devillet.
Presenter: Ms. Devillet.
Ms. Devillet noted that she was presenting a first draft prepared by a small working group, which placed special emphasis on issues about which clarifications and feedback were needed.
Ms. Devillet noted that when an emission permit is granted for free, a minority of countries considers this to be taxable income at the moment of granting.
The Committee congratulated Ms. Devillet and the Working Group on a successful conclusion to their work.