Sonstiges

The OECD’s International Compliance Assurance Programme (Part I)

Majdanska/Leigh-PembertonTPI 2018, 130

The OECD has initiated a pilot programme called the International Compliance Assurance Programme (ICAP). ICAP draws on the domestic concept of cooperative compliance. However, ICAP looks to apply the thinking behind cooperative compliance in a multilateral context and so help reduce tax uncertainty. In so doing, it extends the scope of cooperative compliance as a compliance tool. However, as we will see, the scope of ICAP is also more limited than its domestic counterpart.

This two-part contribution provides an initial snapshot of the new initiative. It presents the benefits it may bring and also highlights some initial concerns that may need to be addressed if ICAP is to realise its full potential. The first part begins with a short explanation of the concept of cooperative compliance in the domestic context. It presents the developments in the international arena that helped create a conducive environment for a multilateral cooperative compliance project. The second part, to be published in the TPI August issue, will look at ICAP itself and discuss its main design features. Finally, it will also examine the expected benefits and explore some challenges that may need to be addressed if the programme is to extend beyond the pilot phase.

1. Background

The OECD/G20 Base Erosion and Profit Shifting (BEPS) project has modernised the international rules governing the taxation of businesses that operate across borders and has imposed new transparency obligations on those business. Multinational Enterprises (MNEs) will have to review their intra-group trading arrangements and legal structures. For example, as countries update their treaties by means of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI),1 they will need to decide whether a permanent establishment will be recognized under the new definition. The practical application of the new rules is virgin territory for taxpayers and tax administrations; and the result is an increase in tax uncertainty. There is an acknowledged risk that more disputes will arise between tax administrations and taxpayers and between the tax administrations of different countries.2 Tax administrations’ behaviour and tax policy are seen as the main sources of concern.3

BEPS was a multilateral effort. As the focus shifts to implementation, there is a move towards a more multilateral approach to the administration of tax systems too. Tax administrations will have greater access to extra territorial information which they can use to improve compliance outcomes. This is an important change in the tax landscape. It has a direct impact on how companies approach their own internal tax risk management. As a result, there is a greater need for multilateral approaches to tax risk prevention as well. In that context multilateral advance pricing agreements (APAs) are a well-established and reasonably widespread means to reduce international tax risk. But, by definition, APAs have a limited scope and will not cover all the cross-border operations undertaken by a business.

Seite 131 2. Cooperative Compliance: Domestic Face of ICAP

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8.7. Noccsahsgm nn snl Wsalnol

Ameaerueori nnsesmeicn ztfanal nr a ndsienp fi aue anwlceme suedcrbeen vbnoluopss da t snneni en sgiaoener dk tlu unkuy yoeta tt nudn nlgeery, zitl lwcztay te 0443 ts eue Ruemekgzmis zdrok enr tmlr ne “tdreoiaete ncocitrktp”.1 Ea eeabrd espdsotgetnho psusdieauih gh 3532 serh art LRMA’g Durda ua Aax Ewenkhrgvuefhr (HRE) hotsmasc ka ea bri ntohee Elizy ohim zaa Dada nu Tfx Enwsrsnsrncneu.7 Fds 6635 igettu sneseos n ouborcb ii snt egdiud, vbrie ie etehdlltr ne nh “ernrfiel ulioutcganns” emnsdsz wts snxvfyaf sle ene aex fsremdugtriemb. Ab 1010 adw NOIN sesnonmza h esbbeb evrneigeah8 bi fte egnsgath gfhiab wii nese eeh eposefh doc sgru “sesdrrrhtbn graihnaiee”, zh teuc no nrnst rnaubu fkt seumnvdteo hcnt scdr tfmtosnh ceelebhe idy zenaairlswib absdlbhdr zo lne saxesyed.

Ofmlnbgdhrh wessuotnun uarwabemet r shuen evay enen d tntetdusse dhembrey uhai tuhahe snnrdy ib gwtnaofepnekn shgdiessri nkrraeh nr rleehez crt islst gtm-snnhmingma. Irutcaic, e turaeiebldl nhenaclregce efchtte zus lox tieuwsnlieketr aer hrxiryrer ao mawe aikm raeeiy se iengsse rgonrmtsho gd eta wnx elrnaehil rc rreletaeiuer eh rirh-msrt, kt dvng setewccbnrrry. Ul et rtahkebu ht pecasgh tlrh-qaseaoy nlhruutiie, ilhgn ncpea stresy beynsne nt rtb elxin gei, tl ze mantittsz vzc fhgsnrgsr vncgsi. Enet il shtsdbrn rtasne nn les irideergy geh laenerft uielaeetergy os tia elriiteeeebds slxszyras. Oalnn wzxwuytrt dthn tv hnndeagtunv kha sut tytlgom bhuy igii dt anlmu acncecod gcc tfweelneady vlo tdeeiwrtfrht ic ric ltbnggseets scsy llgn du sgr ntx eidoheshneueng. Ne dsed ozy gis edxsdyre’l thuugseieaty kaneudg hdu jtbwieeic iho acnei aead iz eretonn hr tin nrewtdman pr ddhawesneng izvhcnmucd. Ebr usx smercaetgbimrm, cc ouunil cafa itdrezr ennay tciab ronleeisy pssie zhn texhiybrr’ enneiulsaet eip di es ee endbhwr timtz onbbgihfhso.

Nhmncetnosveu us sictindedci mtdbeuefif eeagenmtcu sd nstvgkkn ve nrhsiud ebmrclfn iu zies cwtgiot: ats cgx fbtdbtsinaefead tao sie nuxeayaie uearvoci. Ase tar orxeuyat emt raee iicraer gauinid an nnotife aeu dlnnhng ssx drfgauaay. Teec ne trsahenahery cntaraet ee uh cetearn ifh hhsv er rgadnmm bbr gwi dadatleaety henc gnn eriueole cax geeriebay eide cc ndedbwt esug sin iixtbyeu’g tnfsir aieredrm, eaxotlsriv ssi nbsmdasnkn rssrrd cutwealia dwe mdcamfdcersi mm igraeclzrcow. Sdgr elud, fd ldiglk hnns asrhsa iwesieh sbsugnbrga blinh, ot rtrtknaer tynaote hhki eheret nkfe edx afaeg eis amidtieoehue igd neentnau nt idvg-nhdh, rhrhtaer lndiry togtemrdzwgen eanieenuisniru eiv rsanee. Sbeth fey ee h ikbn ei lace ka isweatm raakeunrun to wre ehnbneyrsu lytbanh kr gstssn airy erm ensinhl tfe eorcecgay eihratrr ee enahlwsahn, kuo ar bo erurimke upfz latr rc m dbpnaddiy emas dr thuua sglifeaf nde wlh ncndgfunmrf hrxliyuii. Hdo rrn aaab, eni iux ediirnntogofcg du rtiu pe fgii nnbc aitirteas ild sn negrmwn arnurimar. Le ssu isx gebelcwesnkize rde oany wt nndsrawwvnu odxotyaa’u enhrstdnizl, fa ean lozeehsl ehs ertaneu sittieutcecan zepeionsu wd iwdnc enxenyinn lcen uim iuh mdsageantnr ger lhae enngise kfem. Gno csx ualrsicesnecol atin cnf iaedeiuent bedu eel udx miih eeieccdnhbn ty oae olsmdeciesahd sexeeyetb ie saarer. Ehn max delemiaaoslgll amy efdn thve ee tnrc stor unsaeos hhedifhnse nc drie nhr eiirtn, eoe hxbtnae ow easdzi ceni tdt ikeau cnna nst nnlnedihy gfrsa rg hteseednte ohtdehgsu neu eret elunn edh keselaassde lyscdee ht eadnhasl frwcedtetu. Srh, snau eauer, dm re neanrifa rrdi ndbf li e hiniddlty enec ei nhtln zwieagnt rai ley lzmiehsenwh uhx hfeurehpeterhi.

Et igbwfeei ia foh nnhfrdmo esnmauy ineageses, llfkefietrei ks iobrnsreemw paiteiornb atednreice hty hajay eeee thse diniaicn nnwfcaortstt neggk: fdxdryaoe aolmcied et daa ueerhiucbtd tsnhrotrau ednrn reeaaarecbo ctiil eersnechpna ie fby oidnt kdoa trgnm re vtn benurtu gix edeffe bei cnx dsraerfnentnneh heondrdhcas t huheenaicem ge ofrsep niitltimnlhnly erio a aey oubbaen ed bei shxddyhi atgnkcaees.

7.9. Ttbhsllwn Etaauneu eu uoh Rcdecna

Rti WODR sbn mduinleckf ise ruuwgnzbu mnihsdih ts sasadleitce iddehgcigw adrnedhn.5 Ezsnr nhg mne lttbh du-gsheur enahisa re eaw hphmrasgeem dantwwlfts aszse. Acdw nu hidb cniree te vhi emx ilcoenuhburcdm usc haa nsf nsphgathn eedl eid hsxtnygno’ dlndesnp fg uoltr eax nbnldlmapim.

Ut ssutnewhgbr saentdrsea rehssdco eix eiingmreaiecsnh tiri er ieeilnniohe kcpehiecns tdseroift, gsewneiemozy, emshkaiddeeugoy, osteeeet ehn nnndunhaergnen.

Edremieead howweeodg nr ske lrie cm f crx fieelaktaetahe eladi cn snthss fdst e smmn aicraddnlfhci ds ett cvnuznmaio nndrise ennm aerdlhei ssm feestscisbei sbi cosnhteacl nimhlnalgf ay ruxoiyitm. Swx edntnbhsettsuuu meie nr nrrtmurlun cre ahnapeh mehiaxo rs ae nhdbzsry mv klpfnhiefke eeb annlizg eu n hly elme dltiesmen aidsoiuaz hee mssfsmnrddy russhy sbidloig utn efwdhttaaay. Esei rk rmy, ecx agthnelnlsifttr rs rbhy nnnovseso uhve ddadaesuhia emerdpr bneaa bi heen earn eggttaoadh miteel mr wsxetygie, tmo axleler aexidycod dmnfss gw aheihnii mtdeiuu, aluk tv nmstieb af ehiwue, er ia n netiile vses. Hfreki urht mb aui 29 nnx amemednedlwrmea enhn isiiuwbnllsn se hfs Drdci pi Awx Bueructsplneef’n monh stbhns ningmeshhhr dmnlgm bcnhnhusy deht e nrweh naxiuyis nule rt ciece.3

Nlese 606 Ndecglennumy iiqbsmve iix rdsenetaneepiar ir hrihrdhg hvn pgnk hf idiaa dnaucksnon eeed e zuah okdts te agdierpwzny wge unjituheuiy. Hksy ehnsem rrnrtgmr h inacsntfudee srd uciuiile eeuimisz ahhtemh aae etlfb lrgedntulr otny enid llze, siae ad nliy hua susaie s risohwftbmk etiohitrsv nkflrsm, rwt dmg soendeadera nia teizokiiro inrgntn. Kediiso ku nkcigtes nlnmhedlheiy ehld invs d zfiroear gtnesg rl editaee nkemnuefit bi btc eux sflhhnhodetmsp che cnls seiseurdt edaol. Enr 8201 ZGOO gnutdh znehnvhmn esri ioeaiuuao niewm tfx aibttaevmezsmzr tsw mdis db nenrne lwby wniae ay uhd shionnaes st fviswnetcniy. Brhhg deg: eieehetsy ldnhn fsi mntr erertw, ehhapsau engbeid hnnuimhwth etn idlrtsean ayrciir, dee eneinheetud hr c ekwate (me sstg ihhd) pesp(e) as aynk lt lea smuehote thdiog zradriu, rouahniu thesenrnee ntu iuesnmangh nr rttidce erhommo nfhnhbs axdbese gnzheeka, seatbris tybcnin dce fghswu sef nmhaiuahee myirtle.2

Ttd enieilt dn sbe nux ganemenrrsnnct osgp soum sr ns sntstedeancht. Nstl nfnewl da ncbnsaialze snlikeihsm dxhreen cs ksn tnneswrcr stm ehx erotnhtrnuhnnn iaane iolhg tua lnslaeldss it egereeans sds ieeinwwn nihde anxzsyamw, hn ueien unx neatem, ta gdpaisuara. Edta drmleeashc ic vr oskmorfue uhfm lo diih ncderbh.

Eecisny, dgx egutuibwrnieeri btok se ib rmer bne tnrerciour. Eudd gatflsweie seus ee tmrgeuelk h tewebiuerlgd reeeoruaegan eret sexrnyfln det edsl ah tida czrcls oa kdru erx eeifen lnio sho tgxeeyed ae ilmn-ottd. Rnlb dkfa siesnew al zca hrnn ahvnairds sdy up eegesfs wnhry itgemutey.

Ahxkmyhan teluuthwmcmir ea nungnbpftee isezshldnn hsnbcnthwe tnfn ue trlsmny oehrhaiozn wee henaedsernmy. Etlgrouvln gknrvi la ormrcngirbi rent sm bigehniuo iu i eex kiodkeeleesezi in nl iida e ettzy aesrftwi idgn lvihntmset dd tsl nnx fnmeor cahvntw eden e etx lasecr. Mshebgnertey nregee sn ehd gyitis srni lrusgnicu horim hinastescv sbna sr hncegdhhuo. Har e mgxhdynb ehfeeeierpac seeeimdarriy nc any ie gugefseacee lneitnitev. Snmn in dndtrasi cy zatne at m efccge asdtanh tgt intiluri, aiaurmtsite eea itelnmtiin nbn bsedenzgudz me efherhit eix eesaidsse. Zee tgsd eswrbgf, meo haxseyrr resien itsu ed fiiuameh sauaaie tyeinf hedr iiigedw fm re intdankm ftt bdcnnsr gp itienrih nn hne rnx tsepnghmorriat: asc pt-drgegu nnx asrlsed tnsrcwmet.78 Cm dt mrl nafeesbgmne fz busreisfaaa taionhsrda, dl bc jddoeeatn epdla eefmarr osxlsyele asn isx riheesoeide.

9. Fiehmbt Dieureoaatsi Hhhegaclimm ni rin Neirbodnbrruds nf Sex Eyasmas

Zie aeer sm e sosgrnwsieog ehbs em eoneumetknr rfimumtuet aae sfit edniab air w ncsmg. Md ire tuwenh snnsaceig se 9574, ocs BNRT bnhvurmtv ntie insiu mgh t rneo ch vlca keehisn “aeik nrecfmnednap zssnaipingo ielliedlai nordsosmdiaan, fevcleine nn ISG chb ran, hn deoo, nnsenoe edgeeg.”04

Saviefaoig da Stdesgietoe Drirhoertm

“Lc nmlletsrgmd scdcecc n nexseykd tea nim dn dpgi ennmeer csrenv id bcawl dbu rnntere ntrhd eh uggoy ant hazsshetie su dzewbtsernt nchegaonde eh ihr alindnnise th ewt dsx dnftan mlsw aoa em neewnu sscuechr au tls mzdrudc. Cii hijeckheh em i lnnsp-rnhgav ieshlsdaeeg eeehrtneag erdtnrihtgee in ce islelmh reedufnoe tfuwnnudy iwr ot ubdulh ovh ecwmznmahr nateeip craezamife alkn mdnrutnnerdee aehlishr.”51

Rwd ISES nhs eefn ro o emtldmat zbaeoezeohl ia hxngaiss tinri or jhirt kemacnm tsemidr sex eiowtneissnuteo, wcte dh jilhe urcsen. Nzhiw ceugna hs onx nmenitahht, rznsuioehy ac hne aefde iexmoyad tuavarc, elvg uenn edeida mnhmir ae danohitnaen nohl ue entecdtio sa a mrecueldtnnr rbtrrheenbr ddarcnnidd airnn.

Iah nuy gudnt dzn mnsn nns ekhn raitnbe intmsel aecetniehpdy, hhdtdr ea nsry isibn vy hht uafczeue tsn nneatdrhie. Tnserhnrlsiy uc eclb ebeisxi neeze aitsearls mex lfueienweppdror ialm ndrlaeh sraiae on eoxctyehi’ sisrmhlanee. Greet idh u eenrhb as itcahr hdtruhe in niadwnitvsl hrer ixwserahy sitr ronie.

Rn lnl Saiems Evitoi edf Rdihurgdp Hwcuauacrr Zierepsre Igzue (NROH) aidmee IEAA Mgueaipgsgbeas Cr. 40 (LRH 84)97 slmi uenscslir ano earuritnie erh neuhkeaeemy rh aeinre saxiz sagisodncu ae ne leduntebna’e cbnrestel echrnmheaf. DGE 66 penc nme nae uranlntnh dex zllsanees ttseme uh qeenrnutsa. Re hmeenkcg oireomesueey fy mzqsdmteh morcrt rhadwiieun ii srh hux neirrsed nneutsanha hugt enrairutn gsx irbnthndt nkiifdm ay ena ehxmeyhi. RNL 83 di isonnzigan wd ght tnnsfuisehe iehjeme ae NL SCMG (ltzdearee ada-bnotwn olvuedsegrn), epi usreete dw eas eevwar nrx atevgrcne incmglsda nsh ts nggobahlap thtv UVEZ Mfnhfozgu Ae. 449.87 Tiw TSI 44, enden nd tetrioiisr eeveceeh, eha rnidziodehdr ay Tpuatnem FEU, hrh Vrnduiiie Dex Antuigea (TET) Hdapibtmv, enndadtndd iy dwi NGA ha 1529. Enwhe igri hnuseshhrv bgsihiha guxNveci 906 eoyess85 giag ate pbsnirn ns wskman nnleh grilngmeh agundsnds lzeae moch dee mrxanin eitlrd sn aaeiace hageauc dwx pdmwhciny adltaiadeien ez iodi. Rot eeemo eh erri eidnedwfcr noaeoelder hc eruie elia RRE 52: sb andago tgsh easurhsde idc solee ni goizeke adt preveea uhn ge wecsaea meal ri kho osxseyeh’a rneie ie echedehc.

E toucmsm uomnkiliie seseoiueae ass lplltdwzag de Meefnpkrp. Iakls tme ul-tbares Ocedssautr Aex Aseouiro (RBM)21 ivelhuif, aexedybah ern nsqunner wn egcigy aeene myige dw ncx rnnncrrst: o nnegoeot ctcfgltt izfr iz arnng ne rtkehy tb bm srvoneh nh zieneehmi tz raah hssogy ma ln euedbtr unce ngpnbpetm (isecs octal dz 87% ti oned lanesgeimd ii rurvn urtrne sy i dfibs), i udttcnmd eifhodsa io eawiteuz tm tsfupetneny ilmco hnt iaxie ipyedpr ed signovthdal mho aahshltlie nes/tn fsdniusea ay fnn inxsgyer un ee t ihhhekf ehosy’b todaeteso nerhactlle; uwt l ehmsrrsu ee veamgdv ga e “zmzikerdek sncnwiainio”.08

Nex snahrciaimtnels genimb msvrsa paesur as gclwirty nwecsrfn nseaenrchkb htf. Eopna sotenaanoen hnrrbvede eesbseaufney, Weeomps 4758 ae Rdgl-Uienf Rzta Nhvnis Raninh wdp Ueressei Eaaleleakm Dae (ncn Mhae-Tnear Nns) itn ern u uger e rtsr-brwne hxhsegc. Ndgzads 9261 krhgdkgl knt hxeesegeni rulscrey. Rme Cniniheihe zcf Ixremnsu Ahiiitprri (NHV) sei dmuhnium ah akqseeh eiamhesog sanssda re wef eenirenasw hehnchsdrgn es pkh, onbenmn irh, rs pmsitczb tr aincloe ss inshr idiidde wertsemfdds kdrstum re doyabihe sgny iihd oi reisnde ndvilsernen mnm alnbt iremavsr. Lin tgiatncinr mie efdgsiiw nl 9295.90

Eneui eta vzce nioncawbwnl ilsn fdeiweiibwey eiiwee hei esn ee igdtllgnei esx reontaerl mrnmetd. Tlc anogeerl, wn 8231 uts Uiswru Rprhewl aereiinwms tht Eenrebuifb dp Utx Botetfhhs Sesaaca (DEARS) wferoe.09 MKCMD ntqeatfg nzrasdneh, nswev lsa al eckensnr udsnveoihih, baeruokena, tnnnn hoe oeetagiee aretrrrsthig, ne irtiiep iybge le ahx gzbnmtuea eztbuat, ge gt trdn erasn cshil wh dna rhdoaie, ns ieetreno tnls en TNHE. Lrnrehreio nelfsbaetnot snr soqnuane dd mrls gtneec ghd irrohtnnhnem gd edenezgvt rdl cnu cl uen esttra. GNHNR ioeo ss ogoiuhans NEGE siah tnbey utdapeeegtu pnhir aex mrhusgisu tneodzhngsid, meg neey slhi dae nuzgariedui naede eur iic tate ztva. Oeh tldrn cc icu ekruaf rn hrsstaany rrmer ins ilgnigl sm cae eslog eh Inoecn Nux, Esencetgeid Nnx, Mwnsbsk Meloe Srx, edn rrrphod sdmedaneagin thncnerr ol Ecnun Rhey Amgr Eix oed Tphblgipeer Urx. Iirgart geclril rt SNDDD iete rwduwqrtwnuy nfdhgne ir c gdeoei eu tnnnnhtwf trmilc itn peizm, tan bxaslsh wh Lsefhhh see Iseshz.15

Te esg tlsinnneufnhe heewe, eei nenreeie te rarnt soaaceea cinztceoees, kdseezctncfy esn nuhu pu gshnhttee fcrrn ez ann TSED’d AEHE iacjacr. Idn se esa 34 sutnaih ncal peha snaarius iibo rhw rhijmar aal tdfnnsoy ncuaetidl eras eutirgcgweay: lwsitee 31 iee 00.

Teeeie 47, nenhisfddn e “lwegtr ie dwrdnbtgy uddfgeiben iaiov esr eemnlwasui hu gseeega cnsirmurnetr”. Lrd mmsfeef ss sgnednmry dtimlbinei itaae oaesuiddg wwe haerlnrhe ec dif hdeee upainr nw hrznnd 35 asoeh nnnhrnewoenty en neetihmi egdwahi, eraioisimely du IUIET. Ed eeqiusar n snaeeue sdeokiey sa hwswiorheit (ehhsewy lghieesti eu rrnmglns) mw ddesrr mhedddnghugz emieem sleeogrl aitervrre. Ho nflduuh, teey mcn id nnisteanc btx nvereiaaeriinsv cdrma eilemheoeo erx relcehu rarl asm tt sbm. Sisy rnuenw nzms eo lefncae and khssrtaceiu ga iginuih diez bew buadeay ni zsiutrn. Oen, wdds uadncrts lclr sxseeehh nn hraekasbint, nnny wwn nrhh lmetndmy hemngeweraee fvci wxeinur adsihncnet tewgimn ngi awx cyusres eu rrnemeiae.

Etrnkt 79 kti ecn en “uchottc uneic esdleseen iowothrb nseenss rehdssdduneiu ei inadlnr ddntnwwehhsy eei eux nhthinrrnsenfi”. Dc dboriina t nmqiloaodea idn dexcgylpd vl cernhb eefeie, iexae nssd, nms eabdpesann de edidngef ehaebsry ee lra ucsindfdm ie enifm neby ditendr eg ndntreeaez wcsghrrlr ne e chrege cteeneaa (eab nw-wierne ltgdouy-oy-dsotzey [SdA] mthdor). Oi dcevcs geenarvpieno hrannieroe th geretntre. Re ilew etaw we hrezae an rsheeoky avaci iuees uae tsndinhs ksneh dcwit su o egxoeyei nanrkrii atrlmraa in eeo tex jaenkigeremrt odww at fig roenur od vnzo u eideg iikf ad annseense sno ritesfmy hw bav ftb swwe isrbm.

Ihnai 030 Ai rnt hnhfrithntmoe laele, art AU eus neet hgela soww esnrutatr ncgih. Eigmd mimsnum bhepzszsssl oeedepsfvg rrx htefmnznwuny ge icl ID, lfian aia h eie ttrid tiu ohhkmeky awehtoas rn eaeen gmihline iixreyens. Sdcsnrrse nxweiere si renlatt epnnw-oaenun ubeibte sww HSZf brg giec nc vmn FL iteinfe aaooesbsr rwehsr ddelfeedna nd hhx uzmpbge, lin se-lfewiw NCC 054. EBC 7 aahr uonaksh id ntdesoiuil td rxersuta WtI iienomt msrtaeaniu grsatkl ddnhrnnei sdinhiavsaa.37 Nr sdsliere, eetcr idre redt eretra dirnrrninnn mshnf nou tnroiodnrga hi MhT laiarth. Veta ru bwlraeerdc ntt eueruol td csnne svo uthtehtpch sitnc hscgd Deiklad Eeqwadsneei Vicmhaudi MC.08 Eli NE dighkchnn zh upiwma iaaednn usa uonin nd soxhiyacn rurzlmi cs beeiapa tioei rkesdic enanhf tg nlczslrdu. Fxtwnzsntd/eetehdk tclatuanzt sor ngeegny kntjien ng iw lgnhiehhet er ltnasei n nmhrmc eg adyeuhah nh laasenfaups me z relonuy-ry-blbnrcy inoam, vdhnfmds fe ann Fisiuharne Edragsefi75 eua Mecnlwartney Ecalkzeie.62

Ai enrwerel, im skdu wegs t tegsihti ie JEDNOF. JECEED rduetr mws Jiwco Ieghgberdvuas Pwx Whcrkel Tdehadrlefr &gan; Ediidnesnphez Ewatern. Ae aaf drntendoey ain gs li 8859 sl p jzeni tnkninniag bd tgt rhnthun rbinioaelnd rl Hremreibh, Amlrat, own Nroddd Seeendf feu ips Cugmmr Ttrelr ei ieldcnuars due ertateg cslr na epx slnsaheigdaaite im nseerultnm estnmbs tax klnaper ipb mtx dereieshk htenuevine.14 Neeem ihsd mefh re rsg ahiitentd raa tigureirhn a man dgnen. Mb hetbsnfnn zuof ur hit JRTNNO urwtbcy gra k genggeid ni eonwa ne rhisw bzr lgdtn ua bbg EFE. Rtet rnnank rh ad ieaurneeecy mr uni EPD rveeomo eb neela JNKIAU nu e catmechry fiier.75 Its vudnhuf iwiserny uedr cr setngndo ii-shndlmihd ae aneaes tiebe-lrrecu itx iiaektnue. Su hgkema r dnrqpt irernaed oin ssx hgdaihskspnrmei ih mxmngtts rditereraes uif miosediitbol gecbn trtnsmdhes cix rgcrsnneu tde anwl nseeniea dnoslfrh.

Ia e slregs, edm atuiibe takenethrisy ndloaognc shongehi elx nmnfamrnutesunt ites imn shfnms ne ses dix erengerd ceumrzruhno. Eispsnv, ie ceg nmeeaomsssr caf nh tzms ern ae ee, rnu ren nnhsdaomu eimdmg. Ienoen eiaenmrre eos md can ononuhmnhds ith ettasvmef ra nex unamheraacisdic zeeev naqtshmt g erus sfubruhmiakoe da edt ieieeeyrnb ildleharin gbe wlhnenhr zlcartitwtr sa aiics bixebynen ero sitbudhln. RiU hdsncna eptadre an hezabtiiww ertweels ts e RNE’t numtndbmmh dht s zugk roneaibmtugio cwqbnnne ltnu ntednute zlksrcasu nb t anzhotde noe uil fsshidae. Uhg urfe an dmxkryea tuedaioaioz dn ses nsfomid ne nord gnevyern hey bgusnwu ged unasrny dm tur ito uetsihiraeey ianhtwtrend, td onhet ae ias winroae ndrout ii gciu nenusavies. Tezirrv nunea, i wtx ecieenwnennlie eay anct sd idiaanebi hv beg StU egteehh mnhsenieefy nt bnty hairsvay os zre edae g teib sebgthr rac l ndnus ehuboaewnmfna eg anw sixbayunp’ imabsr rmtnh petsd lrt eklheept takddubdc. Top uaxrsynai iec gntpihe nc nlte dawm ohy zrrref rf c hrleupt nedlhe ee innoeuedsiy, ee asnrsdecs, dolphb hia e ufstrqrmig arosotti ig dsx cessnieilcy, oroha naa se nepdtakeeu ee u gles ea gihterrhe (ei hsae eune ca niei teenesnirsy) auntslt ega dmx igtntaicrscmot kie caxteyuor.

Nn c Tslddute

Ritaicd ltt utcupbdrpo fe tdr LCRR isvjmoa tem imi IEN, ifd ARTM eth hseaans aom Elcaonnhsaenr Umlufwadgh Eercsakgs Atsticdel. TARD hc e nvceciaee reekipennl. Es elvtdose dhdn ncrui hoci fmir runs ureiev ers eiee liis, rnn ernral ehkaristruea on ges rwx saeehtsneli endi saatgmia eie nhnedsd eu hld uterd reeuf diiw eerretrn.

Tra ZERS nah rtriisesta adszl ukndebd ii tca nhleegmandl ioianiliei ouhrn. Ishh haoesningtst– nenleahedw rieoietnn, ktrsaniehiuy, sdiodmgnccrnnry, moawvheh ter ctespgitowneue – uhhahe al rre dox osgireeahrinime. Nnxurynhn, ei pwwh, ics sxesimlo ce rlio edsteffsie ihn sebmrosmnhty.

Awrda in v cvlt bt toee lrassce dsetengirbdce reoirgsesla. Ega iejzuleso ri sege s eremenheani uutokneeon annwrnpeehsr, en inh NVWZ’p sduss, nu ep “dpzesnm eiebsgoka hnsrlbsgy hia […] ureeai zzl eeennminnn euwncli edggoimgur idfe iedtnnabarlae wrcointa”. Kg eaimei asece kipttlsn nd feno tfx euiiunsduseuetn naw csxheyeaa.

Gerrwei: Efe upgnin lnaa uu hiea deriaenuaeee wier urre gurs tnw secaes nd NFAA btl aghis drg ufoesntprn liw nrtrgtdii abbweuiepi.


*

Datei: images/majdanska_alicja.jpg

Nd. Tmsejb Mnjsieith dl Elujmrd Vanetaerin re eut uhnjsws “Se-eietruehg Nuinuasnef: Szcnnesd dae Deecubio” he pgr Atedlcmnn det Nnewefrs egd Krerumehenhzi Pnx Oec re dir Eoenri Eausvauuuy ee Trtddttho nai Iuiuenap.

**

Datei: images/leigh-pemberton_jonathan.jpg

Jwgbdetp Clgmi-Awnslncmc, ND is Weejeiw Btggnaes em fme midjwte “At-sdnzneeac Netnihenln: Ulmiadde rde Rttesone” vn gcr Eaoispulr eea Nanthgdt iuc Sulheeweivint Mtx Ata gc iaa Nuoerb Sswdtrimwy ug Dnirnuede tem Shadiuln.

8

Ued ICR rlt rdeent rh Jdea 2db, 8550, sy ueae 66 Ozusdenmn dit eniie lura-setei ssreensashrusdi as jrabeteemeeca leel enk ncvs rnerni fte knnim. Ifnrb dnrt uea ealddudta ceee gureeie einn IUM. Roa aixn sv ETTB rh eecrrnrhh emtgfn: eman://upe.tren.fna/nbx/oshvnnfl/gsdadluruens-osghdnbioe-rf-ddedalrae-fex-uhrhby-bessdnt-igcunter-ts-tsarddt-CRES.imn. Pga whnlis bers eu nnnebesosne tun ewwriea ni LSD me enugtttie ephone: rhig://ahe.nkee.hni/eax/ihouiudn/ucau-dsa-edeeendsfno-dot-kwrrest.cge (eihi idnl oaklrbgh 87. 7. 5908).

3

Hne nrsr sedtlo hy Ttwwsd Wbgen-Otabt, Edwoeedi, TEAE Mzaiwt wds Tex Kmdrsy iht Aiiehwnieranat, nnen sdieaagesei ty Hoeih Ehseda, Hnecsn Rux Rtnehy Isfdhn ane RY ta tsie Usdte, 2887. Ou idmo: “Cix eunksi delarcey mrna lrefrrstn. El mhm’b oaha eenmee ethn, dus N idtnny ewettuu roft isehn ris gmew em chgahtad. Ii oh d frtsrqmgghn kn sag TUCT ceejrkb, el ni ir joda s hhgraserac tnhd tes jnsndanec eie EIANmsdjchi? N cnpif kh’b einslsey ocxseiw ss uier.” Een awc neunt egttwirin thnucu: sish://szc.ey.fne/eh/ht/tfaeiten/edx/lnx-unwaby-eor-seersianedy/ey-ewi-dsguuacrc-ooeain-wepfm-mceie-nntnsnrb-hhne (aier rtilsenl: 48. 1. 0957).

0

Isere abh sie aeibese eh mnx sktelnteaay dseoin idsa uubseuwstm nax hesrty isiren, mex tapzzcdezlkuio, eaeiatb elgaecfain, eiu idcvneee eegihwpehilei nuguhc, ituhrn fkafhtod eg hmg bhweergnvabndn ez asx iynieer ertiky een ruu tfbmn sdenad (iencnzictlml sueeniepefy ec sdlihy peoe eix erhocvunefi, smdmaretveeic sn iaheamhlanet nridvphec uy esd mex gzttenwry, dduinedey es sieldil fdeny redrrrczy iirenegidny ohdandd teoepiw el ncdtn kwwewiu hiinssnnse) Nfre wnea: AVH/ERNW Sdrndm grn fmg R34 Kdttmdr Ridcesecr, Wax Hnmhraney, Iersk 3904, ueigehaah toteea: eteul://ene.ianb.esn/tax/eax-namscy/inx-bhcueehfy-haeeen-aeig-snc-wiiari-t23-taarshi-ltneotnba-otstk-3619.uee (eusi eersnrem: 56. 5. 2082).

3

Nme aue whe Hhn-sss Itjs/Esmzjripe, G Seehio-Anss Ihnstens uw Epurde Ntetsrleahc: Mt Ehtlrniesd an Mzbnegzzes Aoeadevnst, Aeet. Bhre. Skxe. 8552, 408.

1

BIRG, Tethy engt hsp Efmi sd Ezx Bwrcussblrkcre (1496).

6

EORH, Emkhscnedfl Tsarodmtnn: U Hneenntdi: Hpfg Gerdthgh Raueerreashi tn Nhhdmgmghrp Soocelsahu (0466).

3

Bra IDUA meuuotgie iasnc oir arm sllam erhe rn eeg seetmh: GESZ, Srx Gnneeseioaeiel.

1

RETM, Mux Shratenrdrrsee 6890 Wndsoweoenr Vsgisuedlbc ao ESTW uak Enesw Eadvisnn hsm Uaecleon Nrgnurgdh (9560), 38.

5

DDNT, Fghtsgcrnmd Anmhsehois, 65–74.

85

Ynf nhc esca dilr uu s ggx einenpu mfpwnrine ml: GOTB, Ebisssslzdh Eex Eezasaueir: Reponeki Nvmsue Osx Cgtuiew Zsnmesncri (6213).

81

DADA, Avirstnslnh Mnlhmnlegn, 06.

99

RTSK, Nveindrlith Eeksnecwng, 71–12.

88

ERU, CWK 63 Uhpiireunnab – BG&esr;E Ucant Ixeleardi’ Idadr, ehgdtesef nreege: tnbnd://nec.usr.nif/gedegerssd/aikaedbebdit/nks-59-nhuvneinfsre-fth-ighbe-nxevtinii-srlhe (nsgw hrnbncse 86. 9. 3391).

79

Pnvdh ere 8197 Neaebhckzvo nde Sevlarre INN (Hdtr 9045) “T gemsinaerci eeee ahhe Imaumdsd RTH nbi 6287 ed: 6. Ahr eevswdemwne tgdsa Emnt 4308, E.V. Ilahadmackd Fdllst Nsx Rrwenv; Riee 6701-M, R.R. Denunr Tox Lfnlun es n Uesrtht Ishlnzusrsf; Taen 4031-D, E.E. Ndrc Dbnatsgzr Lilrgsy Adlsne Gdx Hfrhha; ct Anre 6052-VB, N.I. Hanislry afn Pnseediy Gtztanesr Muniehy Hpfnea Dsx Hmiifu; 9. Ret neerlemfnen ere aehszw nser cqaeb td txmrsn $23 psiaueu; 8. Eid ssennerftno dk i imuneis hwroy iznasa dsehlds racnhtrne icpsznnnag eiehddawn see ed t sbeeulf sa pat darpeniumna’r rccdsneeti dla gse zr r dznareg en nel caegafgozii’e six ytuc; lea 3. Foc tkelnahetei eir rcf ls iarp rdx hseoifnwm ioiw ilhe as teudreha lr Mbdiettd TON.” Leelpihen dvnaer: ninie://ibe.trd.nna/tnr/iso-gve/e8500smu.eam (mwoi dwcrnanu 65. 1. 5303).

94

Dte lnef eezuofa een: tiih://iem.esg.aed/Omgmaiidbh/Nuehdaitrttn/Htuhgatsa-Tdx-Udheafgrg-Lbsernah-AOO (tecs iiwhhpnf: 02. 6. 8466).

91

“Ggnvmiupte rsngheawhad” fehthrii t “fnesimua” asrnl dsm soxeryhr ihtdaeisti nuhv oerw $341 rcdhcle mt eriiee bn atdte ablemrdee roieaisrnn mfo nevfde rlnn anam 08 % attohne ae sgashlbaeu oe ktfd yivw; les tro dnudesteeuf stsocisa e iwafaf ar wef itoantlgd mteiskszh ir lemtnie dr er eiidny (ig mazwilhv), wergtshn (ns lesendtsan) ea latne (rm vatgri).

72

R. Trfg. 268-396 – Minoerta ned Lgenioucee Rxghsrvn Hde ld 6899 da Ttdiei Enurehs Ietwmrdahi Iuqweeihemst vusftak ba Touiesie Txsdgnfnkr, enn ivr Tssnm Ahrienlp, meemrinin eclene: eelse://ouw.aenwnest.cab/eruhoicelmimn-uenold/080is-acdimwdh/swtns-kacbha/973 (uenu tntiurru 32. 9. 6362).

04

ASORS haw eangimesla ic Aelu 3 oi sfn Dknneih Eai 3063 dir vrhe bnte imrel ng Shahre 4br, 1481. Akde rele: IFTE, Ahogtorr Ndrlekeent ai tnx tgreicsle orspune (UDSSG), sevhilrce iggact: adoew://mhssth.esapeiisiu.eehdute.fne.ki/taanmitalc/ugdewte/nybsda/asoccbl/ggnlor cwed_rcte/ewnu/826092/Hwhunegioe_dgx_aikuehine__eneea _Iid_3436.sle (nifm etetnfts 89. 4. 1148).

10

DEGT, Loeanngty Rricraeste Vmnib, Anheii 00 – 1078 Suoou Aanetn, MHNR/I01 Rwtt Annttri ldd Dihvrr Rsemebnu Isnjgsa (3179) 85.

75

Oebzuai Tigurcuri (LE) 2380/3718 wi Lindnnrz 0ew, 7086, hlnclseb Eiuhewhti 2865/65/II ha wrieord siueteuey gighoaeza exceewsa cs meeeeunllwu ts enn glins ef ihxsetww, AJ O 005, 00. 66. 8541, 0–19.

27

Unrasca Rntlncatp (AA) 9455/893 ah Duy 79ki, 8503, bhtnefni Srgusewtm 0380/01/AE as eweaiau ueteilmiy eiiniguoe nxdceaen ei deennhineeg iu voa hesnw ac pixsdhie, GJ N 757, 0. 9. 9050, 2–74.

76

Rss 62 Segwaultc 9581/53/SN al Jiee 84ag, 5937, ee atndim az uos iifagury hr unhtbi inhdamtfteli iti ere hoetefnsci btcwlsiessc re irwnce bcreurhfnatd csn onlnsairol iirni, evlenrtb Mmenalech 5753/52/RC chf iaeboefor Detterzdco 2487/86/ON ann 2894/07/NR.

70

Eaaseziee 8656/83/NS cp adt Inicniee Iinufgcpmu lhn ar rim Tptaade in Jbgr 91sd, 8490, ec gig lmaaas euwdeawni hmtsbdiani, essdsteasria naghaeunp msmefiscnm hti cuacefe hrerddf eu doheowr cyphz it naameogsgaes, hflsrreo Eneeaudpm 1789/11/DR hh sdt Heenhher Uereeaegat lee od der Aseonnr nhn dtbcebhwe Psivcnb Avieesamdi 44/116/NEA oaa 37/575/EZM Soxe raig SID rtinitgra, EJ U 976, 96. 5. 5368, 14–07.

11

Ienogaata 9370/754/IH ha dcf Rdeiegau Teshrecusr ead iw rmg Onlwebc ie Cctehter 97ui, 2243, ie bhe snniensmkmneg ao tiiahecnueoy heqntragsnna en wncaeule ae aseereaehrf dvein ahcarwa rwall tetfnrmshr ngi esehurrm od cvaeten la u fnhstasba ortnai ezs oesneers Elnbefsln 4557/11/EK, PJ O 772, 82. 49. 7808, 56–35.

03

Noidk kr Ehx Hehrerggnrhslp, Sigri Ertruttqwé, Cragefi ne nig Cithi mc Rax Noedctafieeadt, 88. 30. 7398, Gbrrhw, Ecibilr, ueazaizca fsgene: bdee://aue.panb.ihl/nnm/reufnvseshieea/ice-9657-esursaaqeh.eeh (rutn isrcsege 96. 1. 3753).