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3. That where a foreign business established in the The Trade Barriers Committee made the following
territory of a State is a branch of or subsidiary to a recommendations :
business of mohich the seat 9 control de St, a) Exercise of business, industry or any other
the principle to be followed as regards the profession or occupation abroad :
the business should be : oo
; ; I. That it is necessary to conclude with the least
that taxes imposed in the country in which the foreign possible delay international conventions, or as many
business should, bi-lateral agreements as possible to facilitate and
Ee i “ctlu limited to ih tal regulate the international exchange of labour, in
if levied on capital, be strictly limited to the capita particular that of transient and seasonal labour, with
really invested in that country, and a view to protecting workers against misunderstanding
. . .., and the exploitation to which they are subjected by
if levied on profits or revenues, be strictly limited to agents and intermediaries.
those arising from the business activity carried on in LS (
that country. 2. That in addition international conventions and
bi-lateral agreements be entered into to insure equality
: . of treatment between foreign and national labour
The Trade Barriers Committee urges that these especially in connection with the application of laws
resolutions be extended by the following provisions : regulating labour and terms of employment.
1. That the excise duties on production, manufacture = That Hen mali on che Fins of
or consumption levied in any contracting State, whether t » hag t 5 Sa ort pe mph Sha
by the State, by communes or by municipalities, shall in 0 | Sen ory ities dealing wit cent! cates o
no case when applied to goods from another contracting analysis, e enterge me, Polo as Po >to tes of
State be different from or higher than the excise duties Be on lon 5 ip win an to be oA 9
levied on similar goods of the same State. hg said a@reements ar Institutions to be specilie
2. That in assessing taxes of all kinds on commerce b) Civil Status of Foreigners.
and industry, differences of origin of goods shall in no
case lead to a higher assessment. I. That the giving of security for costs of law
suits be abolished wherever it is still in existence.
3. That dependants of contracting States who are 2. That dependants of contracting States be entitled
engaged in the transportation of passengers or goods, or on the same terms as nationals to legal assistance, in
in navigation, whether maritime or fluvial, between so far as legaland other costs donot entail actual expend-
laces of different nationalities shall not be subjected to itures by national treasuries.
: l b f th i hin th
special taxation by reason of their activity within the
limits of another contracting State. c) Status of Legal Entities,
1. That all States signing the convention should
be guided in their legislation by a broad and liberal
; spirit, that their constant aim should be to establish
In addition to urging the incorporation of these equality to the greatest extent possible between
provisions in an international convention, foreign and national companies and corporations.