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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>:)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>M<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> Salanieta T. Tamanikaiwaimaro [mailto:salanieta.tamanikaiwaimaro@gmail.com] <br><b>Sent:</b> Tuesday, January 22, 2013 3:58 PM<br><b>To:</b> governance@lists.igcaucus.org; Dr. Alejandro Pisanty Baruch<br><b>Cc:</b> michael gurstein; Nick Ashton-Hart<br><b>Subject:</b> Re: [governance] France Proposes an Internet Tax<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in'><div><div><div><div><div><div><div><div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>(Anyone want to bet that the clever boffins in the OECD aren't already working in this direction?</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>M</span><o:p></o:p></p></div></div></div></div></div></div></div></div></blockquote><div><p class=MsoNormal><br><a href="http://www.oecd.org/ctp/transferpricing/">http://www.oecd.org/ctp/transferpricing/</a><br><br><a href="http://www.oecd-ilibrary.org/taxation/dealing-effectively-with-the-challenges-of-transfer-pricing_9789264169463-en">http://www.oecd-ilibrary.org/taxation/dealing-effectively-with-the-challenges-of-transfer-pricing_9789264169463-en</a> <br><br><a href="http://www.oecd.org/ctp/transferpricing/transferpricingguidelinesformultinationalenterprisesandtaxadministrations.htm">http://www.oecd.org/ctp/transferpricing/transferpricingguidelinesformultinationalenterprisesandtaxadministrations.htm</a><o:p></o:p></p></div><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in'><div><div><div><div><div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:governance-request@lists.igcaucus.org" target="_blank">governance-request@lists.igcaucus.org</a> [mailto:<a href="mailto:governance-request@lists.igcaucus.org" target="_blank">governance-request@lists.igcaucus.org</a>] <b>On Behalf Of </b>Nick Ashton-Hart<br><b>Sent:</b> Tuesday, January 22, 2013 2:17 PM<br><b>To:</b> William Drake<br><b>Cc:</b> <a href="mailto:governance@lists.igcaucus.org" target="_blank">governance@lists.igcaucus.org</a><br><b>Subject:</b> Re: [governance] France Proposes an Internet Tax</span><o:p></o:p></p></div></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'>We've found that there's a need for much more coordination and consultation between ministries responsible for ITU matters and trade ministries. <o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>-- <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Regards,<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Nick Ashton-Hart<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Geneva Representative<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Computer & Communications Industry Assocation (CCIA)<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Tel: <a href="tel:%2B41%20%2822%29%20534%2099%2045" target="_blank">+41 (22) 534 99 45</a><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Fax: : <a href="tel:%2B41%20%2822%29%20594-85-44" target="_blank">+41 (22) 594-85-44</a><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Mobile: <a href="tel:%2B41%2079%20595%205468" target="_blank">+41 79 595 5468</a> <o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>USA DID: <a href="tel:%2B1%20%28202%29%20640-5430" target="_blank">+1 (202) 640-5430</a><o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b>Need to meet with me? Schedule the time that suits us both here: <a href="http://meetme.so/nashton" target="_blank">http://meetme.so/nashton</a></b><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Sent from my one of my handheld thingies, please excuse linguistic mangling.<o:p></o:p></p></div></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'><br>On 22 Jan 2013, at 21:22, William Drake <<a href="mailto:william.drake@uzh.ch" target="_blank">william.drake@uzh.ch</a>> wrote:<o:p></o:p></p></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>On Jan 22, 2013, at 9:18 PM, Nick Ashton-Hart <<a href="mailto:nashton@ccianet.org" target="_blank">nashton@ccianet.org</a>> wrote:<o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'><o:p> </o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:13.5pt;font-family:"Palatino","serif"'>It would not be possible for a measure to target foreign companies only - that would breach France's WTO obligations (and that of many other countries were they to try to do the same thing).</span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>A small problem that seemed to receive zero discussion among the proponents in Dubai<o:p></o:p></p></div></div></blockquote></div></div></div></div></div></div></div></div><p class=MsoNormal style='margin-bottom:12.0pt'><br>____________________________________________________________<br>You received this message as a subscriber on the list:<br> <a href="mailto:governance@lists.igcaucus.org">governance@lists.igcaucus.org</a><br>To be removed from the list, visit:<br> <a href="http://www.igcaucus.org/unsubscribing" target="_blank">http://www.igcaucus.org/unsubscribing</a><br><br>For all other list information and functions, see:<br> <a href="http://lists.igcaucus.org/info/governance" target="_blank">http://lists.igcaucus.org/info/governance</a><br>To edit your profile and to find the IGC's charter, see:<br> <a href="http://www.igcaucus.org/" target="_blank">http://www.igcaucus.org/</a><br><br>Translate this email: <a href="http://translate.google.com/translate_t" target="_blank">http://translate.google.com/translate_t</a><o:p></o:p></p></blockquote></div><p class=MsoNormal><br><br clear=all><br>-- <o:p></o:p></p><div><p class=MsoNormal>Salanieta Tamanikaiwaimaro aka Sala<o:p></o:p></p></div><div><p class=MsoNormal>P.O. Box 17862<o:p></o:p></p></div><div><p class=MsoNormal>Suva<o:p></o:p></p></div><div><p class=MsoNormal>Fiji<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Twitter: @SalanietaT<o:p></o:p></p></div><div><p class=MsoNormal>Skype:Salanieta.Tamanikaiwaimaro<o:p></o:p></p></div><div><p class=MsoNormal>Tel: +679 3544828<o:p></o:p></p></div><div><p class=MsoNormal>Fiji Cell: +679 998 2851<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div></div></body></html>