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Chapter 9 of the OECD TPG ing to Chapter 9 of TPG, business restructuring refers to the cross-border reorganization of the commercial or financial relations between the associated enterprises. It is a broad definition that catches a wide range of transactions.
Annex I countries Australia. Austria. Belarus. Belgium. Bulgaria. Canada. Croatia. Cyprus.
Within the UNFCCC regime, the term Annex I countries refers to a list of countries that includes members of the Organisation for Economic Co-operation and Development ( OECD ) as well as economies in transition.
Annex I Parties include the industrialized countries that were members of the OECD (Organisation for Economic Co-operation and Development) in 1992, plus countries with economies in transition (the EIT Parties), including the Russian Federation, the Baltic States, and several Central and Eastern European States.
Annex I parties are industrialized nations and countries with economies in transition. Annex II parties are the Annex I countries but not the countries with economies in transition. Non-Annex I parties are mainly developing nations.
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A second reason is that China and India are not required to reduce greenhouse gas emissions although they contribute heavily to greenhouse gas emissions. China and India have both ratified the Kyoto Protocol, but as developing nations, they are Non-Annex I nations and so are not required to reduce emissions.
South Africa is not listed in Annex I of the UNFCCC, and is a developing country in terms of the Paris Agreement, and updates this NDC [i]n pursuit of the objective of the Convention, and being guided by its principles, including the principle of equity and common but differentiated responsibilities and respective
The countries within OECD are often called OECD countries and can be grouped together because their economic infrastructure is fundamentally more extensive than countries that dont participate directly in OECD (called non-OECD countries, also called developing economies or modernizing economies).

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