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re a foreign business established in the The Trade Barriers Committee made the following 
tate is a branch of or subsidiary to a recommendations : 
: the seat of control is in another State, . . . 
be ey as regards the taxation of a) Exercise of business, industry or any other 
Id be : profession or occupation abroad : 
; i ; ; I. That it is necessary to conclude with the least 
ased in the country in which the foreign possible delay international conventions, or as many 
bi-lateral agreements as possible to facilitate and 
i ; . . regulate the international exchange of labour, in 
el be strictly limited to the capital particular that of transient and seasonal labour, with 
r that country, an a view to protecting workers against misunderstanding 
; 1 and the exploitation to which they are subjected by 
‘ofits or revenues, be strictly limited to di a 
m the business activity carried on in agents and intermediaries. 
: 2. That in addition international conventions and 
bi-lateral agreements be entered into to insure equality 
Jarriers C . that th of treatment between foreign and national labour 
ctended Dee EN Urges tnat laese especially in connection with the application of laws 
; tended by the following provisions : regulating labour and terms of employment. 
xcise duties on production, manufacture 3. That bi-lateral agreements, on the lines of 
0. evied in any contracting State, whether the provisions of the Convention for the Simplification 
L communes or by municipalities, shall in of Customs Formalities dealing with certificates of 
; plied 10 goods {rom another contracting analysis, be entered into as soon as possible to insure 
t from or higher than the excise duties reciprocal recognition of diplomas and certificates of 
; goods of the same State scientific and other similar institutions to be specified 
; : in the said agreements. 
ssessing taxes of all kinds on commerce b) Civil Status of Foreigners. 
ar ferences of origin of goods shall in no 
cu gher assessment. 1. That the giving of security for costs of law 
suits be abolished wherever it is still in existence. 
mdants of contracting States who are 2. That dependants of contracting States be entitled 
en ‘ansportation of passengers or goods, or on the same terms as nationals to legal assistance, in 
ir vhether maritime or fluvial, between so far as legaland other costs donot entail actual expend- 
. oy . : : p 
t it nationalities shall not be subjected to itures by national treasuries. 
by reason of their activity within the = 
bi - contracting State. c) Status of Legal Entities. 
; 1. That all States signing the convention should 
dE be guided in their legislation by a broad and liberal 
spirit, that their constant aim should be to establish 
» urging the incorporation of these equality to the greatest extent possible between 
v. international convention, foreign and national companies and corporations. 
+