Professional Documents
Culture Documents
Mfcld/Qfe/Fjz'Ccxkfimqf: 8yjkixzk
Mfcld/Qfe/Fjz'Ccxkfimqf: 8yjkixzk
Mfcld/Qfe/Fjz'Ccxkfimqf: 8yjkixzk
Mfcld\Qfe\FjZ`ccXkfiMQF
YpNXc\\[8cpB_Xc`c
PAG E 1 8 IFTA.ORG
IFTA JOURNAL 2009 EDITION
;XkXJXdgc\1
q\ifc\m\c%M`Z\m\ijXn`k_"-'`eX
;Xk\ :cfj\ Mfcld\ I [fneki\e[#dfm`e^]lik_\iXYfm\"-'
(&(&)''/ )' /'' $ `eX[fneki\e[`jgfn\i]lccpYlcc`j_#
`e[`ZXk`e^XZ_Xe^\`ej\ek`d\ek%
)&(&)''/ )'%, (''' ('''
Dfi\fm\i#i\kiXZ`e^]ifdk_Xkc\m\c
*&(&)''/ )' .'' $.'' dfjkgifYXYcpnfeËki\XZ_k_\cfn\i
+&(&)''/ )( 0'' 0'' Yfle[XipXe[n`ccYfleZ\]ifdk_\q\if
c\m\c%
,&(&)''/ )) (('' ((''
v @eXelgki\e[#k_\fjZ`ccXkfik\e[j
-&(&)''/ )(%, ,'' $,'' kfÕlZklXk\Y\kn\\ek_\q\ifXe[
0&(&)''/ ))%, ()'' ()'' "+'Y\ZXlj\k_\YlccjXi\gfn\i]lc
('&(&)''/ )* /'' /'' Xe[[fd`eXk`e^2m`Z\m\ijXn`k_X
[fneki\e[#k_\MQFk\e[jkfÕlZklXk\
Y\kn\\e$+'Xe[k_\q\if%
=ifdk_\\oXdgc\XYfm\#n\ZXej\\ =`^li\($K_\dX`e`ek\i]XZ\f]k_\MQF
k_Xk`]k_\ZldlcXk`m\I_XjXgfj`k`m\
mXcl\#k_\fjZ`ccXkfin`ccdfm\lg#n_`c\
`]`k_Xje\^Xk`m\mXcl\#k_\fjZ`ccXkfin`cc
dfm\[fne%
GXikK_i\\1MQFKiX[`e^
KXZk`Zj
*%(Fm\iXcc8gg\XiXeZ\1
v MQF`jcfZXk\[Y\cfnk_\gi`Z\XZk`fe2
`kÕlZklXk\jY\kn\\egfj`k`m\Xe[
e\^Xk`m\(''%
v E\Xi$(''#k_\Y\XijXi\[fd`eXk`e^# =`^li\)$K\dgcXk\[\dfejkiXk\jj`dgc\Ylp&j\ccj`^eXc%
n_`c\e\Xi"(''#k_\YlccjXi\
[fd`eXk`e^%
v =fi\m\ipj\cc\i#k_\i\`jXYlp\i
Xe[m`Z\m\ijX2`k`jXq\ifjld^Xd\#
jfXZklXccpk_\(''Xe[k_\$(''c\m\cj
iXi\cp\o`jk%
v K_\fjZ`ccXkfijËlgg\iXe[cfn\i
Yfle[Xi`\jfm\iYfl^_k&fm\ijfc[ Xi\
gfj`k`m\Xe[e\^Xk`m\+' %
v K_\-'&$-'c\m\cXZklXccpdXibj
\oki\d\fgk`d`jdfig\jj`d`jd%
IFTA.ORG PAG E 1 9
IFTA JOURNAL 2009 EDITION
=`^li\+$<qqJk\\c<JIJ%:8 ;X`cpZ_XikÈ:X`ifJkfZb<oZ_Xe^\É
=`^li\,$<^pgk`Xek\c\Zfd<K<C%:8 ;X`cpZ_XikÈ:X`ifJkfZb<oZ_Xe^\É
=`^li\-$D`ji8cld`eld<>8C%:8 ;X`cpZ_XikÈ:X`ifJkfZb<oZ_Xe^\É
PAG E 20 IFTA.ORG
IFTA JOURNAL 2009 EDITION
*%*KiX[`e^KXZk`Z) =`^li\.$K\dgcXk\[\dfejkiXk\j`[\XcYlp&j\ccj`^eXc[li`e^lgki\e[%
I\kiXZ`e^]ifdgfj`k`m\+'Xe[
]X`cli\kfi\XZ_k_\cfn\iYfle[Xip
d\Xejk_XkYlccj_Xm\\ek\i\[\Xicp#
n_`Z_`e[`ZXk\jjki\e^k_#Xe[Zifjj`e^
k_\q\ifc\m\c^\e\iXk\jXYlpj`^eXc%
=ifd=`^li\.#`eXYlcc`j_g\i`f[#k_\
MQFk\e[jkfi\Yfle[Y\]fi\i\XZ_`e^
k_\cfn\iYfle[Xip%K_`j`e[`ZXk\j
jki\e^k_`ek_\dXib\k%
K_`j`jk_\`[\XcZXj\]fiXelgki\e[2
k_\MQFn`ccefki\XZ_k_\cfn\i
Yfle[XipXe[n`cci\Yfle[]ifdXqfe\
XYfm\k_\$+'c\m\c%
=`^li\/[\dfejkiXk\jXe`[\XcMQF =`^li\/$:Xj\*'%:8K_\`e[\of]:X`ifJkfZbDXib\k%
dfm\d\ek[li`e^Xelgki\e[`en_`Z_
k_\MQF_XjXk\e[\eZpkfjkXp`ek_\
lgg\iqfe\#ÕlZklXk`e^Y\kn\\ek_\
q\ifXe[k_\+'c\m\c%
IFTA.ORG PAG E 21
IFTA JOURNAL 2009 EDITION
=`^li\0$K\dgcXk\[\dfejkiXk\jI\$\ekipj`^eXc% *%*%(I\$<ekip
N_\ek_\MQFZifjj\j[fnek_ifl^_
k_\"+'^`m`e^Xj\ccj`^eXc#Ylk`k[`[
efki\kiXZ\]lik_\ik_Xek_\q\ifc`e\#
k_\MQFYfleZ\jYXZblgkfnXi[jk_\
lgg\iYfle[Xip%K_`j`jZfej`[\i\[Xj
jki\e^k_#Xe[Xi\$\ekipgf`ekn_\ek_\
MQFi\$Zifjj\j"+']ifdY\cfn%
KfXmf`[n_`gjXnj#Ôck\ijZXeY\
lj\[%K_XkËjkfjXp#Ylp`e^fek_\Yi\Xb
f]+,fi,'`ejk\X[f]+'%9plj`e^Ôck\ij#
`k\ejli\jk_Xkk_\dfm\`jgfn\i]lc
=`^li\('$Lgg\i<^pgk=cfliD`cc jL<=D%:8 ;X`cpZ_XikÈ:X`ifJkfZb
<oZ_Xe^\É \efl^_Xe[`eZi\Xj\jk_\gfjj`Y`c`k`\j
]figifÔk%
=`^li\(($Dfb_kXi@YiX_`d:fejkilZk`fe<:D@%:8 ;X`cpZ_XikÈ:X`if
JkfZb<oZ_Xe^\É
PAG E 22 IFTA.ORG
IFTA JOURNAL 2009 EDITION
*%+KiX[`e^KXZk`Z* =`^li\()$K\dgcXk\[\dfejkiXk\j`[\XcYlp&j\ccj`^eXc[li`e^[fneki\e[%
I\Yfle[`e^]ifde\^Xk`m\+'Xe[
]X`cli\kfi\XZ_k_\lgg\iYfle[Xip
d\Xejk_Xkk_\Y\Xij_Xm\\ek\i\[\Xicp#
n_`Z_`e[`ZXk\jn\Xbe\jj#Xe[Zifjj`e^
k_\q\ifc\m\c]ifdXYfm\^\e\iXk\jX
j\ccj`^eXc%
=ifd=`^li\()#[li`e^XY\XijËg\i`f[
Xe[[l\kfk_\`igfn\i#k_\MQFk\e[j
kfi\kiXZ\Y\]fi\i\XZ_`e^k_\lgg\i
Yfle[Xip#`e[`ZXk`e^n\Xbe\jj`ek_\
dXib\k%
=`^li\(*[\dfejkiXk\jXe`[\XcMQF =`^li\(*$?I?F%:8È:X`ifJkfZbDXib\k%É
dfm\d\ek`eX[fneki\e[`en_`Z_k_\
MQF_XjXk\e[\eZpkfjkXp`ek_\cfn\i
qfe\#ÕlZklXk`e^Y\kn\\ek_\$+'Xe[
k_\q\ifc\m\c%
*%+%(<o`kJ`^eXc1
N_\ek_\MQFZifjj\jXYfm\k_\$+'
^`m`e^XYlpj`^eXc#k_\ei\kiXZ\jkfnXi[
k_\cfn\iYfle[XipY\]fi\kflZ_`e^
k_\q\ifc`e\#`k`jZfej`[\i\[Xj`^e
f]n\Xbe\jj#Xe[k_\kiX[\j_flc[Y\
\o`k\[feZ\k_\MQFZifjj\j[fneY\cfn
$+'c\m\c%
Kfi\[lZ\n_`gjXnj#`k`jY\kk\ikf
lj\Ôck\ij`eX[fneki\e[YpZifjj`e^
[fne$,'#Xe[`eXelgki\e[YpZifjj`e^
[fne$+,%
=`^li\(+$K\dgcXk\[\dfejkiXk\j<o`kj`^eXc%
=`^li\(,$9\[9Xk_9\pfe[@eZ999P E8J;8H<oZ_Xe^\
IFTA.ORG PAG E 23
IFTA JOURNAL 2009 EDITION
PAG E 24 IFTA.ORG
IFTA JOURNAL 2009 EDITION
+%(;`m\i^\eZ\j1
;`m\i^\eZ\XeXcpj`j`jm\ip
`dgfikXek#Xj`kj_fnj_`[[\en\Xbe\jj
fijki\e^k_`ek_\dXib\k#n_`Z_`jefk
XggXi\ek`ek_\gi`Z\XZk`fe%
Gfj`k`m\[`m\i^\eZ\fZZlijn_\e
k_\MQFi`j\jlgn_`c\k_\gi`Z\`jjk`cc
[\Zc`e`e^#n_`Z_`e[`ZXk\jX_`[[\e
jki\e^k_`ek_\dXib\k%
E\^Xk`m\[`m\i^\eZ\fZZlijn_\e =`^li\(0$E`c\:fkkfeE:>:%:8 ;X`cpZ_XikÈ:X`ifJkfZb<oZ_Xe^\É
k_\gi`Z\dfm\jkfXe\nfijXd\_`^_
n_`c\k_\MQFdXb\jXcfn\i_`^_k_Xe
`kjgi\m`fljfe\#n_`Z_`e[`ZXk\j_`[[\e
n\Xbe\jj`ek_\dXib\k%
8jj\\e`e=`^li\(/#[li`e^FZkfY\i#
Xe\^Xk`m\[`m\i^\eZ\kffbgcXZ\#Xjk_\
gi`Z\i\XZ_\[k_\jXd\_`^_n_`c\k_\
MQFnXj[\Zc`e`e^%K_\eXn\Xbe\jjnXj
j\\e`ek_\MQF#Xj`kjkXp\[`ek_\cfn\i
qfe\]ifdEfm\dY\ikfAXelXip%Fek_\
fk_\i_Xe[#[li`e^AXelXip#Xgfj`k`m\
[`m\i^\eZ\kffbgcXZ\#Xjk_\gi`Z\dX[\
Xe\ncfnn_`c\k_\MQFnXji`j`e^%K_\e#
jki\e^k_nXjj\\e`ek_\MQF#Xj`kjkXp\[
dfjkf]k_\k`d\`ek_\lgg\iqfe\%
IFTA.ORG PAG E 25
IFTA JOURNAL 2009 EDITION
=`^li\)*$>\e\iXcDfkfij>D ;8@CPZ_XikÉEPJ<<oZ_Xe^\É
IFTA.ORG PAG E 27
IFTA JOURNAL 2009 EDITION
KXYc\($YXZbk\jk`e^i\jlckj#]filj`e^kXZk`Z( ]fi,p\Xij`e<^pgkJkfZb
GXik=`m\1K\jk`e^k_\MQF
DXib\k
<^pgkJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ KXZk`Z(JkXk`jk`Zj ,%(K\jk`e^KXZk`Z(
8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[ K_\j`[\nXpjki\e[[\efk\jdXib\k
()) +0/)%,( +%0, ('%'. Zfe[`k`fej`en_`Z_gi`Z\jdXpY\
dfm`e^YXZbXe[]fik_Y\kn\\ec\m\cj
f]jlggfikXe[i\j`jkXeZ\Xe[`jk_\
N`ee\ij .*,0%/+ Cfj\ij +0+'%(- `[\Xcj`klXk`fe]fik_`jkXZk`Z%K_\MQF
8m^%GifÔk ('%,, 8m^%Cfjj $*%+' j_flc[ÕlZklXk\Y\kn\\e$+'Xe[+'%
K_`jd\Xejk_Xkk_\YlccjËgfn\i`j\hlXc
8m^%9Xij?\c[ ('%-- 8m^%9Xij?\c[ 0%(/
kfk_\Y\XijËgfn\i#^`m`e^XYlpj`^eXc
CXi^\jkn`e 00--/%*+ CXi^\jkcfjj $++(,'%,, Zifjj`e^lg$+'Xe[Xj\ccj`^eXcZifjj`e^
YXij`ecXi^\jkn`e *' YXij`ecXi^\jkcfjj - [fneY\cfnk_\+'c\m\c%
;li`e^j`[\nXpjg\i`f[j#k_\i\ZXe
Y\k`d\jn_\ek_\YlccjfiY\Xijj_fn
E\kGifÔk +0/)%,( DXo%kiX[\ $)*%/+ jfd\\okiXjki\e^k_#Xe[XjXi\jlck#
[iXn[fne k_\MQFdXpdfm\[li`e^k_`jjki\e^k_
<ogfjli\ .(%+. GifÔk=XZkfi )%00 g\i`f[\`k_\i`ek_\lgg\iqfe\Y\kn\\e
E\kI`jb8[aljk\[ -0.(%,- GXpf]]IXk`f )%'( 'Xe[+'fi`ek_\cfn\iqfe\Y\kn\\e
I\klie $+'Xe['%K_Xkd\Xejdfi\YlpXe[j\cc
j`^eXcj#b\\g`e^`ed`e[k_\n_`gjXnj
8eelXcI\klie ((0%+/ I`jb$I\nXi[IXk`f (%+- d\ek`fe\[\Xic`\i%
I`jb8[aljk\[ (-.%(/ J_Xig\IXk`ff] (%-( Kfi\[lZ\k_\i`jbXe[kfi\[lZ\
I\klie kiX[\j n_`gjXnj#k_\Ylpj`^eXcnXjki`^^\i\[
YpZifjj`e^XYfm\k_\(,c\m\c`ejk\X[f]
k_\q\ifXjXZfeÔidXk`fef]k_\Ylcc`j_
gfn\i%N_`c\Xj\ccj`^eXcnXjki`^^\i\[
KXYc\)$YXZbk\jk`e^i\jlckj#]filj`e^kXZk`Z( ]fi,p\Xij`eE\nPfib
YpZifjj`e^Y\e\Xk_k_\$,c\m\ckf
JkfZb<oZ_Xe^\
i\[lZ\k_\i`jb%
E\nPfibJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ KXZk`Z(JkXk`jk`Zj Kf[\Ôe\j`[\nXpj`ek_\jpjk\d#
8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[ jkfZbjn`k_k_\`i8;O Y\cfn(/n\i\
Zfej`[\i\[kfY\dfm`e^j`[\nXpj%
(-0 -((%0+ (%*+ /%,+
8jk_`jfjZ`ccXkfi[\g\e[jfemfcld\#
k_\k\jknXjc`d`k\[kfjkfZbjn`k_k_\`i
N`ee\ij /0,)%-- Cfj\ij /'+.%*+ (,$[XpXm\iX^\mfcld\jXYfm\),'''
8m^%GifÔk +%/) 8m^%Cfjj $)%,* j_Xi\j%
PAG E 28 IFTA.ORG
IFTA JOURNAL 2009 EDITION
KXYc\*$YXZbk\jk`e^i\jlckj#]filj`e^kXZk`Z) ]fi,p\Xij`e<^pgkJkfZb
,%)K\jk`e^KXZk`Z)
DXib\k
;li`e^lgki\e[j#k_\YlccjXi\`e
Zfekifc#jf`k`jlec`b\cpk_Xkk_\MQF <^pgkJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ KXZk`Z)JkXk`jk`Zj
nflc[i\XZ_dXo`dldY\Xi`j_gfn\i 8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[
qfe\$+' %K_`jd\Xejk_Xkk_\MQF
0) ),/)%(( *%0- (*%/)
n`cci\Yfle[]ifdXqfe\XYfm\k_\$+'
]X`cli\kfi\XZ_k_\cfn\iYfle[Xip 2
XZZfi[`e^cpXYlpj`^eXci\^`jk\ij N`ee\ij ,0-+%(* Cfj\ij ***,%/.
Zifjj`e^XYfm\q\if#Xe[Xj\ccj`^eXc
8m^%GifÔk /%00 8m^%Cfjj $,%',
Zifjj`e^[fneY\cfnk_\+'c\m\c%
8jgi\m`fljcpd\ek`fe\[#mfcld\ 8m^%9Xij?\c[ (+%)+ 8m^%9Xij?\c[ (*%'-
dljkZfeÔidXeplgdfm\Xe[j_flc[ CXi^\jkn`e +000'%(. CXi^\jkcfjj $),('-%-
`eZi\Xj\n`k_i`j`e^gi`Z\j#n_`c\`ek_\ YXij`ecXi^\jkn`e )+ YXij`ecXi^\jkcfjj ('
[fnedfm\#gi`Z\jZXe]XccYpk_\`ifne
n\`^_k%Jfkfi\[lZ\n_`gjXnj#Xe[
XcjfkfZfeÔidk_\lgdfm\j#k_\Ylp E\kGifÔk ),/)%(( DXo%kiX[\ $).%,-
j`^eXcnXjki`^^\i\[YpZifjj`e^XYfm\ [iXn[fne
k_\)'c\m\c`ejk\X[f]k_\q\ifXjX <ogfjli\ /,%(/ GifÔk=XZkfi +%'0
ZfeÔidXk`fef]k_\Ylcc`j_gfn\i%
I\XZ_`e^k_\fm\ijfc[c\m\c`e E\kI`jb8[aljk\[ *'*(%(/ GXpf]]IXk`f )%)0
Xelgki\e[d\XejX^i\XkYlp`e^ I\klie
fggfikle`kp#n_`Z_d\XejX[[`e^fe\ 8eelXcI\klie 0*%(* I`jb$I\nXi[IXk`f (%)-
dfi\Ylp`e^j`^eXcYpZifjj`e^k_\$+' I`jb8[aljk\[ ('0%** J_Xig\IXk`ff] (%*+
]ifdY\cfn%Jf#n\_Xm\knfYlp`e^ I\klie kiX[\j
j`^eXcj#fe\Zifjj`e^XYfm\k_\$+'Xe[
k_\fk_\iZifjj`e^XYfm\k_\)'c\m\c#
Xe[fecpfe\j\ccj`^eXcfeZifjj`e^
Y\cfnk_\+'c\m\c% KXYc\+$YXZbk\jk`e^i\jlckj#]filj`e^kXZk`Z) ]fi,p\Xij`eE\nPfib
@]k_\MQFn\ekY\cfn$+,`eXe JkfZb<oZ_Xe^\
lgki\e[#`knflc[d\Xek_XkY\Xij_X[ E\nPfibJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ KXZk`Z)JkXk`jk`Zj
^X`e\[`egfn\i#Xe[Xe\o`kj`^eXc 8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[
nflc[Y\ki`^^\i\[%
Kf[\Ôe\k_\lgki\e[`ek_\jpjk\d# /( +..%+0 )%,/ (.%')
jkfZbjXYfm\k_\`i-'$[Xp<D8 n\i\
Zfej`[\i\[`elgki\e[% N`ee\ij +0-'%+0 Cfj\ij *)*0%,(
8jk_`jfjZ`ccXkfi[\g\e[jfemfcld\#
8m^%GifÔk .%-/ 8m^%Cfjj $,%))
k_\k\jknXjc`d`k\[kfjkfZbjn`k_k_\`i
(,$[XpXm\iX^\mfcld\jXYfm\),''' 8m^%9Xij?\c[ (-%) 8m^%9Xij?\c[ (/%)/
j_Xi\j% CXi^\jkn`e (-/./%'( CXi^\jkcfjj $-)*-%./
YXij`ecXi^\jk )0 YXij`ecXi^\jkcfjj ),
n`e
IFTA.ORG PAG E 29
IFTA JOURNAL 2009 EDITION
KXYc\,$YXZbk\jk`e^i\jlckj#]filj`e^kXZk`Z* ]fi,p\Xij`e<^pgkJkfZb
,%*K\jk`e^KXZk`Z*
DXib\k
;li`e^[fneki\e[j#n_\eY\XijXi\
<^pgkJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ KXZk`Z*JkXk`jk`Zj `eZfekifc#`k`jlec`b\cpk_Xkk_\MQF
8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[ nflc[i\XZ_k_\dXo`dldYlcc`j_gfn\i
qfe\+' %K_`jd\Xejk_Xkk_\MQFn`cc
/. 0,*%+/ *%0' ()%,, i\kiXZ\]ifdXqfe\Y\cfn+']X`cli\kf
i\XZ_k_\lgg\iYfle[Xip %8ZZfi[`e^cp#
N`ee\ij ,),0%.. Cfj\ij *)*0%,( Xj\ccj`^eXc`jki`^^\i\[Zifjj`e^Y\cfn
k_\q\ifc`e\%
8m^%GifÔk 0%/( 8m^%Cfjj $,%))
;l\kfk_\Y\Xi`j_gfn\i`e
8m^%9Xij?\c[ (+%-) 8m^%9Xij?\c[ (/%)/ [fneki\e[jXe[k_\gi`Z\Ëjfnen\`^_k#
CXi^\jkn`e *)-(.%.. CXi^\jkcfjj $-)*-%./ k_\Ylpj`^eXcnXjki`^^\i\[YpZifjj`e^
XYfm\$+,`ejk\X[f]$+'Xj`ek_\
YXij`ecXi^\jkn`e + YXij`ecXi^\jkcfjj ),
gi\m`fljknfkXZk`Zj%
I\XZ_`e^k_\fm\iYfl^_kc\m\c`e
E\kGifÔk 0,*%+/ DXo%kiX[\ $)'%., X[fneki\e[d\XejX^i\Xkj\cc`e^
[iXn[fne fggfikle`kpXe[X[[jfe\dfi\j\cc`e^
<ogfjli\ -)%,* GifÔk=XZkfi (%0+ j`^eXcYpZifjj`e^k_\+'c\m\c%
=ifdk_\XYfm\#YXj`ZXccpk_\i\
E\kI`jb8[aljk\[ (,)+%0+ GXpf]]IXk`f (%* _Xm\Y\\eknfj\cc`e^j`^eXcj1fe\n_\e
I\klie Zifjj`e^k_\+'2Xe[k_\fk_\in_\e
8eelXcI\klie -'%(0 I`jb$I\nXi[IXk`f (%', Zifjj`e^Y\cfnk_\q\ifc\m\c#n`k_fecp
I`jb8[aljk\[ 0-%). J_Xig\IXk`ff] '%0. fe\Ylp`e^j`^eXc]ifdZifjj`e^XYfm\
I\klie kiX[\j k_\$+,c\m\c%
8]k\iXepYlpj`^eXc#`]k_\MQF^f\j
Y\cfn$,'#Xe\o`kj`^eXc`jki`^^\i\[%
Kf[\Ôe\k_\[fneki\e[j`ek_\
KXYc\-$YXZbk\jk`e^i\jlckj#]filj`e^kXZk`Z* ]fi,p\Xij`eE\nPfib jpjk\d#jkfZbjY\cfnk_\`i-'$[Xp<D8
JkfZb<oZ_Xe^\ n\i\Zfej`[\i\[`e[fneki\e[%
E\nPfibJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ KXZk`Z*JkXk`jk`Zj 8jk_`jfjZ`ccXkfi[\g\e[jfemfcld\#
k_\k\jknXjc`d`k\[kfjkfZbjn`k_k_\`i
8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[ (,$[XpXm\iX^\mfcld\jXYfm\),'''
(*( ,..%*0 (%00 ('%+/ j_Xi\j%
PAG E 3 0 IFTA.ORG
IFTA JOURNAL 2009 EDITION
KXYc\.$jldf]lj`e^XccMQFkXZk`Zj]fi,p\Xij`e<^pgkJkfZbDXib\k
,%+I\jlckjJlddXip
KXYc\j.Xe[/j_fnk_\i\jlckj <^pgkJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ Jldf]8ccKXZk`Zj
f]lj`e^k_\k_i\\kXZk`Zjf]k_\MQF 8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[
kf^\k_\i]fiXÔm\$p\Xig\i`f[%
*'( /,(/%(' +%.- ()%(,
KXYc\/$jldf]lj`e^XccMQFkXZk`Zj]fi,p\Xij`eE\nPfibJkfZb<oZ_Xe^\
E\nPfibJkfZb<oZ_Xe^\ '(&'(&)''*kf'(&'(&)''/ Jldf]8ccKXZk`Zj
8cckiX[\j E\kGifÔk 8m^%GifÔk&Cfjj 8m^%9Xij?\c[
*/( (--. )%./ ()%'(
IFTA.ORG PAG E 3 1
IFTA JOURNAL 2009 EDITION
=`^li\)+$KXcXkDfjkX]X>iflg?fc[`e^KD>?%:8 ;X`cpZ_XikÈ:X`ifJkfZb<oZ_Xe^\É
PAG E 3 2 IFTA.ORG