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Loi fédérale sur la taxe d’exemption de l’obligation de servir, LTEO Legge federale sulla tassa d’esenzione dall’obbligo militare, LTEO SR 672.2 – Federal Act on the Execution of International Tax Conventions 2021 2022 Implements tax-related international conventions, including measures to avoid double taxation
The recognition of this dual nature is reflected in certain bilateral or regional trade agreements that include cultural exemption clauses. The first agreement to contain a cultural exemption clause was the Canada-US Free Trade Agreement of 1988. The application of trade rules to cultural products raises a particular problem.
The cultural exemption is a concept that originated in international economic law and more specifically in bilateral and regional free trade agreements. The cultural exemption takes the form of a clause that has the effect of excluding from its scope cultural goods and services that would otherwise be covered by the commitments arising from the agreement in question. [1]
Cultural exception (French: l'exception culturelle) is a political concept introduced by France in General Agreement on Tariffs and Trade (GATT) negotiations in 1993 [1] to treat culture differently from other commercial products.
The Indian Tolls (Army & Air Force) Act, 1901 [2] is a Law enacted by the Parliament of India and introduced by the Ministry of Defence to deal with exemption of toll charges where applicable for regular armed forces including all family members of Indian Armed Forces extending from Indian Army to Central Armed Police Forces.
A military exemption is an official legal provision that exempts individuals or groups of people from compulsory military service or from certain military duties. Depending on the country and its laws, military exemptions may be granted for various reasons, such as medical reasons, religious beliefs, conscientious objection, family responsibilities, or educational pursuits.
The exemption tax assessment is carried out annually, generally in the year following the relevant year. Only those who have performed the total number of mandatory service days are entitled to a refund of the exemption tax(es) paid. The revenue from military service exemption tax amounted to approximately CHF 174 million in 2016. [42]
The Vienna Convention on Diplomatic Relations of 1961 is an international treaty that defines a framework for diplomatic relations between independent countries. [2] Its aim is to facilitate "the development of friendly relations" among governments through a uniform set of practices and principles; [3] most notably, it codifies the longstanding custom of diplomatic immunity, in which ...