to provide assistance if the application of this Convention would lead to discrimination between a national of the requested State and nationals of the applicant State in the same circumstances.

to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;

By recognizing and eliminating different actual obstacles that are the reason for unequal position of women and men in science and research, equal treatment and equal opportunities in work and promotion will be provided to women and men.

Considering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation;

The non taxation of Qatari nationals under Qatari tax law shall not be regarded as a discrimination under the provision of this Article.

f to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;

(3) Unequal treatment of creditors, which is prohibited by virtue of the previous section, shall be in particular considered the payment of debts to individual creditors amounting to a share which is larger than the share of payment determined by the confirmed forced settlement, or any such payment being made before the date when the debt falls due for payment according to the confirmed forced settlement.

A lack of Community action would conflict with the requirement of the Treaty to correct distortions of competition and unequal treatment.

whereas the application of this provision to storage contracts may not be in the interest of storers and may even result in inequality of treatment;

(22) One importer argued that there should be no differentiation between direct and indirect sales to the Community as this would lead to an unequal treatment of different importers.

(21) In order to avoid increasing the cost of means of production or causing unequal treatment, it should be stressed that all public financial assistance during acquisition or transfer of quotas is prohibited.

It may not be in the interest of operators for this provision to be applied in the case of storage contracts, since it could result in unequal treatment where the last days of storage are carried over.

In implementing the principle of equal treatment irrespective of racial or ethnic origin, the Community should, in accordance with Article 3(2) of the EC Treaty, aim to eliminate inequalities, and to promote equality between men and women, especially since women are often the victims of multiple discrimination.

whereas this may lead to the unequal treatment of employees affected by decisions within one and the same undertaking or group of undertakings;

whereas, in this respect, Member States may adopt specific provisions for women to remove existing instances of unequal treatment,

In order to avoid increasing the cost of means of production or causing unequal treatment, it should be stressed that all public financial assistance during acquisition or transfer of quotas is prohibited.

In implementing the principle of equal treatment, the Community should, in accordance with Article 3(2) of the EC Treaty, aim to eliminate inequalities, and to promote equality between men and women, especially since women are often the victims of multiple discrimination.

Whereas the effective pursuit of Community co-insurance business should be facilitated by a minimum of coordination in order to prevent distortion of competition and inequality of treatment, without affecting the freedom existing in several Member States;