Contribution Agreement German

The European Union`s commitment to Palestine refugees implies unprecedented support for the Agency`s education and health programmes. The ongoing sponsorship of UNRWA agencies by the EU, now in its third year, continues to provide a safe and healthy environment for Palestine refugees in the five unrWA operations areas. The EU-UNRWA partnership, which includes significant contributions, has enabled the Agency to ensure, since 1971, the education, health, protection, and well-being and development of Palestine`s refugees. UNRWA is facing increasing demand for services due to the increase in the number of registered Palestinian refugees, the scale of their vulnerability and the increase in poverty. UNRWA is funded almost exclusively by voluntary contributions and financial assistance has been exceeded by increased needs. As a result, the UNRWA programme budget, which supports the provision of essential essential services, has a significant deficit. UNRWA encourages all Member States to make every effort to fully fund the Agency`s programme budget. UNRWA`s emergency programmes and key projects, which are also being implemented with large deficits, are funded through separate funding portals. Contributions to the CWG are facilitated by contribution agreements or agreements signed by contributors, the CWG and the agent, which is the existing mechanism for receiving contributions to the trust fund. The European Union (EU) and the Federal Republic of Germany today signed additional contribution agreements with the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA).

The event took place at unrWA Jerusalem Girls`School in Silwan, East Jerusalem, attended by several EU Member States who participated in the ceremony as part of UNRWA and Palestine`s joint support for UNRWA and Palestine. In 2019, the Agency was very grateful to have received a contribution of 82 million euros from the EU to support the critical human development work carried out by UNRWA in the region. In an extremely difficult time for Palestinian refugees, the EU is contributing an additional EUR 21 million. This agreement was signed between Germany, the GCF and the World Bank in December 2019 for contributions for the GCF`s first refuelling period (GCF-1). If a CCA covers only low-value services, it is very likely that the application of OECD principles will not have a practical effect, since contributions and compensation should be assessed on the basis of costs. Nevertheless, it is advisable to draw up documents on the characteristics of the activities grouped within the CCA in order to be able to demonstrate to the German tax authorities (and other stakeholders) that they are of little value. On the other hand, in Chapter VIII of its 2017 TP guidelines, the OECD considers a CCA to be a performance agreement among pool members, which simplifies the cases of several transactions in which each pool participant performs duties while sharing the respective risks with other participants. As a result, the contributions of CCA participants are assessed on the basis of their economic value, determined on the basis of arm length. The contributory value is assigned to participants in proportion to their expected benefits and forms the basis for payment compensation.

In the case of other CCMs, particularly in the area of research and development D, contributions to the CCA cannot be determined on a purely economic basis, but require that each contribution be assessed on the basis of the principle of arm length.