According to the Spanish authorities (29), the Spanish tax system provides for different tax schemes, as in the case of shareholding acquisitions in foreign companies compared with acquisitions in Spanish companies (impossible to undertake merger operations, risk assumption, etc.), in order to achieve the tax neutrality sought by the Spanish domestic legislation and Community law itself and also in order to ensure that the Spanish tax system is consistent and efficient.

Question No. 204 Ms. Dawn Black: With regard to detainee handling in Afghanistan: (a) at what time was Canada first granted formal access to Afghan monitor detention facilities in Kandahar; (b) how many Correctional Service of Canada (CSC) officers were in Kandahar in August 2005, and what was the number for each month since; (c) did CSC direct their officers to specifically monitor detainees taken by Canadians and held in Afghan custody, and, if so, what form did that direction take; (d) what type of investigation was begun by the Department of National Defence and the Canadian Forces following the publishing of reports of torture in the G ...[+++]lobe and Mail on Monday, April 23, 2007, and when was it commenced; (e) what is the number of detainees transferred to Afghan custody since the signing of the December 18, 2005, “Arrangement for the Transfer of Detainees Between the Canadian Forces and the Ministry of Defence of the Islamic Republic of Afghanistan”; (f) following the processing of transfer documents and the release of a detainee to Afghan authorities, how are National Defence Headquarters, the Chief of the Defence Staff (CDS) and the Minister of National Defence informed of this transfer respectively; (g) when was information about the Department of Foreign Affairs country reports, starting in 2002, describing torture and inhumane treatment in Afghan prisons as “common”, first released outside of the Department and when were i) the current and previous Foreign Affairs Ministers made aware, ii) the current and previous Defence Ministers made aware, iii) the current and previous Prime Ministers made aware; (h) when were negotiations begun on the arrangement for monitoring access announced by the Minister of National Defence on Wednesday April 25, 2007, and i) when were negotiations concluded, ii) when was the CDS made aware of the arrangement, iii) when was the Minister of Foreign Affairs made aware of the arrangement, iv) when was the Prime Minister made awa ...

29. Recognises the difficulties faced by the new authorities in Iraq in their efforts to establish law and order with the help of the military forces stationed there and expresses its concern regarding the present situation; welcomes the determination and courage shown by the Iraqi people during the recent election campaign and vote, which offered them and their country the prospect of a better democratic future; expresses support for the newly elected parliament in Iraq; hopes that the new democratic Constitution will soon be draf ...[+++]ted with the co-operation of minorities; calls on the Commission to give increased support to the authorities of Iraq; calls on the UN to increase its involvement and presence in Iraq; is concerned at reports of continued torture and abuse of prisoners in Iraqi prisons; notes the dangerous conditions under which journalists continue to work in Iraq and deplores the on-going kidnappings; calls for the immediate release of all kidnapped persons and strongly condemns the barbaric activity of hostage-taking, executions and suicide bombings; reaffirms its condemnation of the use of torture and any cruel, inhumane or degrading treatment of prisoners in Iraq by Iraqi authorities or foreign military personnel;

30. Recognises the difficulties faced by the new authorities in Iraq in their efforts to establish law and order with the help of the military forces stationed there and expresses its concern regarding the present situation; welcomes the determination and courage shown by the Iraqi people during the recent election campaign and vote, which offered them and their country the prospect of a better democratic future; expresses support for the newly elected parliament in Iraq; hopes that the new democratic Constitution will soon be draf ...[+++]ted with the co-operation of minorities; calls on the Commission to give increased support to the authorities of Iraq; calls on the UN to increase its involvement and presence in Iraq; is concerned at reports of continued torture and abuse of prisoners in Iraqi prisons; notes the dangerous conditions under which journalists continue to work in Iraq and deplores the on-going kidnappings; calls for the immediate release of all kidnapped persons and strongly condemns the barbaric activity of hostage-taking, executions and suicide bombings; reaffirms its condemnation of the use of torture and any cruel, inhumane or degrading treatment of prisoners in Iraq by Iraqi authorities or foreign military personnel;

On the basis of these principles, a combined qualitative and quantitative method for assessing cost-effectiveness has been developed, in cooperation with the statistical authorities of the Member States, and tested for selected areas (transport and foreign affiliates statistics), in cooperation with the competent national authorities and statistics users at Community level.

[English] Hon. Allan Rock (Minister of Justice and Attorney General of Canada, Lib.): Mr. Speaker, with respect to the incident referred to by the hon. member, the reports also indicate that action has been taken.