Mfcld/Qfe/Fjz'Ccxkfimqf: 8yjkixzk

You might also like

Download as pdf or txt
Download as pdf or txt
You are on page 1of 14

IFTA JOURNAL 2008 EDITION

Mfcld\Qfe\FjZ`ccXkfiMQF
YpNXc\\[8cpB_Xc`c

8YjkiXZk Z_XikgXkk\iej%8epgi`Z\dfm\d\ek# [\g\e[fe[`m\i^\eZ\n_`Z_`e`kj\c]


Dfjk#`]efkXcc#mfcld\`e[`ZXkfij n_\k_\ilgfi[fne#n`k_i\cXk`m\cp_`^_ `jefkXj`^eXc #k_\kiX[\i_XjkfnX`k
[\g\e[fe[`m\i^\eZ\#n_`Z_`e`kj\c]`j mfcld\`jZXk\^fi`j\[Xjjkife^\ik_XeX ]fiXZfeÔidXk`fe]ifdk_\gi`Z\XZk`fe
efkXj`^eXc%K_\kiX[\i_XjkfnX`k]fi j`d`cXidfm\n`k_cfnmfcld\% Y\]fi\\o\Zlk`e^XkiX[\%
XZfeÔidXk`fe]ifdk_\gi`Z\XZk`fe KiX[\ijdljkXcnXpjcffbXkgi`Z\ K_`jfjZ`ccXkfiËjYXj`Zlj\]lce\jj
Y\]fi\\o\Zlk`e^XkiX[\#]fi\oXdgc\ gXkk\iej`eZfealeZk`fen`k_k_\`i `j`e^`m`e^c\X[`e^Ylp&j\ccj`^eXcj#
Af\>iXem`cc\ËjFe9XcXeZ\Mfcld\ XjjfZ`Xk\[mfcld\gXkk\iej%=fi `[\ek`]p`e^fm\iYfl^_k&fm\ijfc[
F9M `e[`ZXkfi#n_`Z_`jZXcZlcXk\[Yp \oXdgc\#XjkfZbdXpXgg\XikfY\ mfcld\Zfe[`k`fej#Xcfe^n`k_d\^X
X[[`e^k_\[XpËjmfcld\kfXilee`e^ `eX_\X[Xe[j_flc[\ijfi`eXÕX^ fm\iYfl^_k&fm\ijfc[j`klXk`fejn_`Z_
ZldlcXk`m\kfkXcn_\ek_\j\Zli`kpËj ]fidXk`fe#Ylkk_\XjjfZ`Xk\[mfcld\ c\X[kfXZ_Xe^\`ej\ek`d\ekXe[dfjk
gi`Z\Zcfj\jlgXe[jlYkiXZkjk_\mfcld\ dljkZfeÔidk_XkXeXcpj`j% gifYXYcpc\X[kfXZ_Xe^\f]k_\Zlii\ek
n_\e`kZcfj\j[fne%K_\dX`e`[\Xf] Mfcld\j_flc[dfm\n`k_k_\ki\e[% ki\e[`ek_\k`d\]iXd\Y\`e^jkl[`\[%
k_\MQFnXjkfkipkfZ_Xe^\k_\F9M @]gi`Z\jXi\dfm`e^`eXelgki\e[# Fe\f]k_\dX`eY\e\Ôkjf]k_\ MQF`j
kfcffbc`b\XefjZ`ccXkfiiXk_\ik_XeXe mfcld\j_flc[`eZi\Xj\n`k_i`j`e^ gi`dXi`cpY\`e^XYc\kf`[\ek`]p`en_`Z_
`e[`ZXkfi#Xcjfkf`eZcl[\k`d\2gi`dXi`cp gi`Z\j%K_\fggfj`k\j_flc[fZZli`eX qfe\k_\mfcld\`jgfj`k`fe\[#kf[\Z`[\
kf`[\ek`]pn_`Z_qfe\k_\mfcld\`j [fneki\e[2mfcld\j_flc[`eZi\Xj\ n_`Z_j`[\n\j_flc[i`[\fe%
cfZXk\[`e[li`e^Xjg\Z`ÔZg\i`f[#`ek_\ n`k_]Xcc`e^gi`Z\j%@]k_\gi\m`flj
YlccjËqfe\fik_\Y\XijËqfe\#kf[\Z`[\ i\cXk`fej_`gY\kn\\emfcld\Xe[ GXikKnf1K_\:XcZlcXk`fe
n_`Z_j`[\n\j_flc[i`[\fe%K_\MQF gi`Z\dfm\d\ekjjkXikjkfZ_Xe^\#`k`j K_\]fidlcX[\g\e[jfefecpfe\
lj\jk_\jXd\F9Me\^Xk`m\&gfj`k`m\ ljlXccpXj`^ef]n\Xbe\jj`ek_\ki\e[% Zfe[`k`fe2`]k_\Zcfj\f]kf[Xp`j_`^_\i
mfcld\j\gXiXk`feilc\kfj\gXiXk\ N\ccXYfm\efidXcmfcld\`j k_Xek_\Zcfj\f]p\jk\i[Xp#k_\mfcld\
YlccjËmfcld\]ifdY\XijËmfcld\#Ylk \jj\ek`Xcn_\ej\gXiXk`e^Xkil\]ifdX n`ccY\Zfej`[\i\[Ylcc`j_#fk_\in`j\`k
`ejk\X[f]ilee`e^XZldlcXk`m\kfkXc# ]Xcj\Yi\XbflkXYfm\i\j`jkXeZ\fiY\cfn n`ccY\Y\Xi`j_% 
k_\MQFjdffk_\jk_\j\§mfcld\jYpXe jlggfik%
<ogfe\ek`XcDfm`e^8m\iX^\<D8 ]fi Gi`Z\`jgi\Z\[\[Ypmfcld\2k_XkËj Mfcld\qfe\fjZ`ccXkfi4
 
X^`m\eg\i`f[#Xe[k_\e[`m`[\j`kn`k_ Xefk_\i`dgfikXek`[\X`ek\Z_e`ZXc (''OMGÌKMMG
KM 
Xjdffk_\[<D8f]k_\kfkXcmfcld\]fi XeXcpj`j%@]mfcld\jkXikjkf[\Zi\Xj\ 
k_\jXd\g\i`f[%K_\MQF`jXc\X[`e^ `eXelgki\e[#`k`jljlXccpXj`^ek_Xk N_\i\#MGMfcld\Gfj`k`fe 4
mfcld\fjZ`ccXkfi2`kjYXj`Zlj\]lce\jj`j j_fnjk_Xkk_\lgnXi[ile`jXYflkkf O$[Xpj<D8pmfcld\ %
`e^`m`e^c\X[`e^Ylp&j\ccj`^eXcjYXj\[ \e[%
femfcld\Zfe[`k`fej#Xcjfkf`[\ek`]p =ifdXccf]k_\XYfm\#n\Y\c`\m\ 8e[#KMKfkXcmfcld\ 4
fm\iYfl^_k&fm\ijfc[mfcld\Zfe[`k`fej# k_Xkmfcld\j_flc[_Xm\k_\jXd\ O$[Xpj<D8mfcld\ %
Xcfe^n`k_d\^Xfm\iYfl^_k&fm\ijfc[ `dgfikXeZ\Xjgi`Z\Xe[j_flc[Y\
j`klXk`fejn_`Z_c\X[kfXZ_Xe^\`e dfe`kfi\[Zcfj\cp% )%(=fidlcX`e[\gk_1
j\ek`d\ek#Xe[dfjkgifYXYcp#c\X[j 9\cfn`jXe\ogcXeXk`fef]k_\
kfZ_Xe^\f]k_\Zlii\ekki\e[`ek_\ (%)Mfcld\Qfe\FjZ`ccXkfi ]fidlcXXe[k_\Zf[\Xjni`kk\e`e
k`d\]iXd\Y\`e^jkl[`\[% MQF 8d`9ifb\ijf]knXi\#lj`e^jXdgc\[XkX
Mfcld\Gi\Z\[\jGi`Z\`jk_\ ZfekX`e`e^fecpk_\Zcfj\gi`Z\Xe[k_\
GXikFe\1@ekif[lZk`fe ZfeZ\gklXc`[\X]fik_\fjZ`ccXkfi% mfcld\%
Mfcld\`jj`dgcpk_\eldY\if] NXm\jf]Ylp`e^Xe[j\cc`e^fi`^`eXk\
j_Xi\jfiZfekiXZkjk_Xk_Xm\Y\\e XjXi\jlckf]k_\YXkkc\Y\kn\\eYlcc`j_ v=`ijk#XmXi`XYc\`jlj\[kf[X`cpjkfi\
kiX[\[k_ifl^_flkk_\[Xp2k_\_`^_\i Xe[Y\Xi`j_XZk`m`kpXe[`jk_\`[\X Xelgmfcld\fiX[fnemfcld\%
k_\mfcld\#k_\dfi\XZk`m\k_\j\Zli`kp% Y\_`e[j\gXiXk`e^k_\Ylccj]ifdk_\ I4@@]:5I\]:#$( #M#$M 2
Y\Xij#`%\%kf`[\ek`]pk_\[`i\Zk`fef]k_\
(%(N_p`jMfcld\@dgfikXek6 e\okdfm\#[\g\e[`e^femfcld\% v =fijdffk_`e^#MG\hlXcj\ogfe\ek`Xc
Mfcld\`jXcnXpjki\Xk\[XjX Mfcld\Ëjc\X[`e^Z_XiXZk\i`jk`Z`jk_\ dfm`e^Xm\iX^\f]I]fiX^`m\eg\i`f[%
j\Zfe[Xip`e[`ZXkfi#[\jg`k\`kj^i\Xk YXj`Zgi\d`j\f]k_`jfjZ`ccXkfi%Lec`b\ MG4<D8I#g\i`f[ 2
`dgfikXeZ\`eZfeÔid`e^ki\e[jXe[ k_\i\jkf]mfcld\fjZ`ccXkfij#n_`Z_ v KM\hlXcjk_\\ogfe\ek`Xcdfm`e^

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%

Xm\iX^\f]k_\kfkXcmfcld\]fik_\jXd\ v K_\q\ifc`e\[\dfejkiXk\j *%)KiX[`e^KXZk`Z(


g\i`f[% \hl`c`Yi`ldY\kn\\eYlccjXe[Y\Xij% N_\ek_\fjZ`ccXkfii\XZ_\jk_\
KM4<D8M#g\i`f[ 2 v K_\MQFk\e[jkfÕlZklXk\Y\kn\\e qfe\Y\kn\\e$+'Xe[$-'#`kd\Xej
$+'Xe["+'#k_\Zifjj`e^f]\XZ_Zi\Xk\j k_Xkk_\Y\Xij_Xm\Xci\X[pf]ÕfX[\[
v =`eXccpk_\MQF\hlXcjMG[`m`[\[ Ylp&j\ccj`^eXcj%K_\[\]Xlckg\i`f[ k_\`ij_Xi\j#Xe[k_`j`eZi\Xj\jk_\
YpKM#dlck`gc`\[Yp(''kfdXb\k_\ ]fik_\MQF`j(+%?fn\m\i#k_\g\i`f[ c`b\c`_ff[f]k_\Ylccjjk\gg`e^`e2
m\ik`ZXcjZXc\fjZ`ccXk\Y\kn\\e$(''kf ZXeY\X[aljk\[]fij\ej`k`m`kpfi]fiX aljkk_\fggfj`k\`jkil\n`k_k_\qfe\
(''% gi\]\ii\[k`d\]iXd\% Y\kn\\e"+'Xe["-'%
MQF4(''OMG&KM 2 v K_\`ek\igi\kXk`fejf]k_\Gfj`k`m\ K_\YXj`Zilc\]fiXYlp&j\ccj`^eXc`j
Xe[E\^Xk`m\-'[\g\e[fek_\Zlii\ek k_XkZifjj`e^k_\$+']ifdY\cfn^`m\jX
v K_\kXYc\XYfm\j_fnjX[XkXjXdgc\ ki\e[2dfm`e^]lik_\iY\cfn$-'`e Ylpj`^eXc#n_`c\Zifjj`e^k_\"+']ifd
]fi/[Xpj%@]n\Z_ffj\X-$[Xpg\i`f[# Xelgki\e[`jgfn\i]lccpY\Xi`j_# XYfm\^`m\jXj\ccj`^eXc%
fek_\cXjk[Xp#n\n`cc_Xm\k_\ n_`Z_`e[`ZXk\jXZ_Xe^\`ej\ek`d\ek% =ifd=`^li\)#XYlpj`^eXc`j
]fccfn`e^mXcl\j1 Dfi\fm\i#YfleZ`e^]ifdk_Xkc\m\c ki`^^\i\[n_\ek_\MQFZifjj\jY\cfn
MG4<D8I#- n`cc4,/,%.( dfjkgifYXYcpnfeËki\XZ_k_\lgg\i e\^Xk`m\+'Xe[k_\eZifjj\jYXZblg#
KM4<D8M#- n`cc4/0/%-+ Yfle[XipXe[n`cci\kiXZ\]ifdk_\ n_`c\Xj\ccj`^eXc`jki`^^\i\[n_\ek_\
MQF4(''O,/,%.(&/0/%-+ 4-,%(/

› =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\*$;fnAfe\j@e[ljki`Xc`e[\o;A@ È @E;L É MQFZifjj\jXYfm\k_\+'c\m\cXe[k_\e


Zifjj\jYXZb[fne%
K_`jkXZk`Z`jZfej`[\i\[kfY\`[\Xc
]fij`[\nXpjki\e[j2[li`e^k_fj\
g\i`f[j#k_\MQFn`cck\e[kfÕlZklXk\
Y\kn\\e$+'Xe[+'%
=`^li\j*Æ-Xi\jfd\\oXdgc\j
]ifd[`]]\i\ekdXib\kjk_XkXggcpk_`j
kXZk`Z%

=`^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

=`^li\(-$?\id\j?fc[`e^?I?F ;X`cpZ_XikÈ:X`ifJkfZb<oZ_Xe^\ *%,KiX[`e^<oXdgc\j


@[\XcZXj\j[feËk\o`jkXcck_\k`d\#
jfXcck_\kXZk`Zje\\[kfY\lj\[%N`k_
k_`j`ed`e[#kiX[`e^`ek_\lgg\iqfe\
Y\kn\\ek_\q\ifXe[k_\+'c\m\c`jX
j`^ef]jki\e^k_#n_`c\kiX[`e^`ek_\
cfn\iqfe\Y\kn\\ek_\$+'Xe[q\if
c\m\c`jXj`^ef]n\Xbe\jj%
@e=`^li\(-#[li`e^Efm\dY\i&
;\Z\dY\i#k_\MQF[`[efki\kiXZ\[fne
kfe\^Xk`m\+'YlkiXk_\ii\m\ij\[lg%
Lglek`ck_Xkgf`ek#k_\dfm\nflc[
Y\Zfej`[\i\[Xj`^ef]jki\e^k_#Ylk
k_\Ylp[f\jeËkZfeÔidlek`ck_\MQF
Zifjj\jXYfm\k_\q\ifc`e\%@eAXelXip&
=\YilXip#k_\MQF^Xm\XYlpj`^eXc
Zifjj`e^lgk_\e\^Xk`m\+'c\m\c#k_\
=`^li\(.$>\e\iXcDfkfij>D n\\bcpZ_XikÉEPJ<<oZ_Xe^\É MQF[`[efki\XZ_k_\lgg\iYfle[Xip
+'c\m\c #YlkiXk_\ii\kiXZ\[[fne%
K_`j`jXj`^ef]n\Xbe\jj#Ylkk_\j\cc
[f\jeËkZfeÔidlek`ck_\MQFZifjj\j
Y\cfnk_\q\ifc`e\%
@e=`^li\(.#[li`e^DXiZ_&8gi`c#
k_\MQF[`[efki\kiXZ\kf$+'#Ylk
iXk_\iÕlZklXk\[Xifle[k_\q\ifc`e\
n`k_gffij`^eXcjn_`gjXnj Y\]fi\
Zfek`el`e^kfk_\cfn\iYfle[Xip#Xk
n_`Z_gf`ekXjkife^Ylpj`^eXcfZZlij
]ifdk_\Zifjj`e^XYfm\k_\$+'c\m\c%
v Jfd\k`d\jXe[XjXc`d`kXk`fe#n_\e
k_\MQFi\XZ_\jk_\q\ifc\m\c#n_`Z_
`jZfej`[\i\[XjXe\hl`c`Yi`ld c\m\c
Y\kn\\eYlccjXe[Y\Xij#`kÕlZklXk\j
Xifle[`kY\]fi\dXb`e^Xdfm\`e
n_`gjXnXZk`fe%N_\ek_`jfZZlij#k_\
jkiXk\^pj_flc[Y\kf\o`kXe[nX`k]fi
k_\MQFkfi\XZ_\`k_\ik_\lgg\ifik_\
cfn\iYfle[XipkfZfeÔid\`k_\iXYlp
fij\ccj`^eXc%
v Kf\e_XeZ\k_\jpjk\dXe[kf
i\[lZ\n_`gjXnj#n\ZXelj\Ôck\ij#]fi
\oXdgc\#Ylpn_\eZifjj`e^)'`ejk\X[
f]q\if%

PAG E 24 IFTA.ORG
IFTA JOURNAL 2009 EDITION

GXik=fli1@dgfikXek =`^li\(/$<c\Zkife`Z8ikj@eZ<IKJ ÈE8J;8H<oZ_Xe^\É


@ek\igi\kXk`fej
K_\MQF[f\jefkfecp^`m\Ylp&j\cc
j`^eXcj%@kZXeXcjfY\lj\[kf`[\ek`]p
_`[[\ejki\e^k_fin\Xbe\jj`ek_\
dXib\k#Yplj`e^[`m\i^\eZ\j#jn`e^j#
jlggfikXe[i\j`jkXeZ\XeXcpj`j%

+%(;`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\%

+%)MQFjlggfiki\j`jkXeZ\1 =`^li\)'$D\[`XGif[lZk`fe:`kpDGI:%:8 ;X`cpZ_XikÈ:X`ifJkfZb


JlggfikXe[I\j`jkXeZ\XeXcpj`jZXe <oZ_Xe^\É
Y\Xggc`\[kfk_\MQF%K_\MQFZXei\XZ_
Xjlggfikc\m\c#n_`Z_`kZXeYfleZ\
]ifdlgkfnXi[jk_\+'c\m\c#fim`Z\
m\ijX#`kZXefYkX`eXi\j`jkXeZ\c\m\c#
n_\i\`kZXei\kiXZ\[fnekfnXi[jk_\
$+'c\m\c%
@e=`^li\(0#k_\MQF]fid\[X
jlggfikc\m\c]ifdn_`Z_`ki\Yfle[j
kfnXi[jk_\+'c\m\c#n`k_k_\gi`Z\j
]fccfn`e^k_\XZk`fe%
@e=`^li\)'#k_\MQF]fid\[X
i\j`jkXeZ\c\m\c]ifdn_`Z_`ki\kiXZ\j
[fnekfnXi[jk_\$+'c\m\c#n`k_k_\
gi`Z\j]fccfn`e^k_\XZk`fe%

IFTA.ORG PAG E 25
IFTA JOURNAL 2009 EDITION

+%*<oki\d\MXcl\j1 =`^li\)($:Xk\ig`ccXi@eZ%:8K È_kkg1&&dfe\pZ\ekiXc%dje%Zfd&


N_\ek_\MQFi\XZ_\j\oki\d\ ZfdgXepi\gfik6jpdYfc4999 PE\nPfibJkfZb<oZ_Xe^\EPJ< È
mXcl\jfm\i-'&le[\i$-' #k_`j
`e[`ZXk\j\oki\d\dXib\kZfe[`k`fej
fgk`d`jd&g\jj`d`jd %I\XZ_`e^
\oki\d\c\m\cjd\Xejk_Xkk_\Ylccj&
Y\Xij_Xm\i\XZ_\[k_\`idXo`dld
gfn\iXe[j_flc[kXb\XYi\Xb#Xe[k_Xk
XZ_Xe^\`eki\e[`jc`b\cp%
@]k_\\oki\d\mXcl\_Xgg\ejX]k\i
Xcfe^j_Xigki\e[Xe[`j]fccfn\[
YpXefk_\i\oki\d\kfk_\fk_\ij`[\
jn`e^ #k_\ek_\f[[jXi\`e]Xmflif]
i\m\ijXc%
=`^li\j)(#))#Xe[)*_`^_c`^_kk_\
MQFXk\oki\d\mXcl\jXYfm\-'fi
Y\cfn$-'n`k_k_\gi`Z\Z_Xe^`e^`kj =`^li\))$8;:K\c\Zfddle`ZXk`fejE8J;8H
[`i\Zk`fe%

=`^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%

8m^%9Xij?\c[ 0%'/ 8m^%9Xij?\c[ .%0,


CXi^\jkn`e ((.'/%*0 CXi^\jkcfjj $),/.%.-
YXij`ecXi^\jkn`e (* YXij`ecXi^\jkcfjj -

E\kGifÔk -((%0+ DXo%kiX[\ $()%/+


[iXn[fne
<ogfjli\ 0.%)) GifÔk=XZkfi )%()
E\kI`jb8[aljk\[ -)0%+. GXpf]]IXk`f (%0(
I\klie
8eelXcI\klie +/%', I`jb$I\nXi[IXk`f (%.)
I`jb8[aljk\[ +0%+) J_Xig\IXk`ff] (%*)
I\klie kiX[\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

E\kGifÔk +..%+0 DXo%kiX[\ $)'%*,


[iXn[fne
<ogfjli\ 0.%(* GifÔk=XZkfi (%/-
E\kI`jb8[aljk\[ +0(%-( GXpf]]IXk`f (%)(
I\klie
8eelXcI\klie +(%0/ I`jb$I\nXi[IXk`f (%**
I`jb8[aljk\[ +*%)) J_Xig\IXk`ff] '%/)
I\klie kiX[\j

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%

N`ee\ij /.--%+( Cfj\ij ++**%,0


8m^%GifÔk ,%/. 8m^%Cfjj $,%-0
8m^%9Xij?\c[ ('%.) 8m^%9Xij?\c[ ('
CXi^\jkn`e 0-'.%.) CXi^\jkcfjj $0+*-%'*
YXij`ecXi^\jk )) YXij`ecXi^\jkcfjj +
n`e

E\kGifÔk ,..%*0 DXo%kiX[\ $)-%./


[iXn[fne
<ogfjli\ 0*%-. GifÔk=XZkfi (%-0
E\kI`jb8[aljk\[ -(-%*/ GXpf]]IXk`f '%/,
I\klie
8eelXcI\klie +-%,/ I`jb$I\nXi[IXk`f '%++
I`jb8[aljk\[ +0%.* J_Xig\IXk`ff] (%',
I\klie kiX[\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[%
*'( /,(/%(' +%.- ()%(,

N`ee\ij (/+-(%(* Cfj\ij ((.*/%/.


8m^%GifÔk 0%./ 8m^%Cfjj $+%,-
CXi^\jkn`e 00--/%*+ CXi^\jkcfjj $++(,'%,,
YXij`ecXi^\jk *' YXij`ecXi^\jkcfjj -
n`e

D`e%kiX[\ $)'%., DXo%kiX[\ $).%,-


[iXn[fne [iXn[fne
8m^%XeelXc (.'*%-) 8m^%J_Xig\IXk`f (%*(
I\klie f]kiX[\j

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[
*/( (--. )%./ ()%'(

N`ee\ij )),,0%'- Cfj\ij (,-+'%0+


8m^%GifÔk -%() 8m^%Cfjj $+%+/
CXi^\jkn`e (-/./%'( CXi^\jkcfjj $0+*-%'*
YXij`ecXi^\jkn`e )0 YXij`ecXi^\jk +
cfjj

D`e%kiX[\ $()%/+ DXo%kiX[\ $)'%*,


[iXn[fne [iXn[fne
8m^%XeelXc ***%+' 8m^%J_Xig\IXk`f (%'-
I\klie f]kiX[\j

IFTA.ORG PAG E 3 1
IFTA JOURNAL 2009 EDITION

GXikJ`o1:feZclj`fe lgki\e[#[fneki\e[fij`[\nXpj% Jf]knXi\


Mfcld\XeXcpj`j`jXeXi\Xn_`Z_ v MQF`e[`ZXk\jj\cc`e^gi\jjli\n_\e 8ccZ_XikjZi\Xk\[n`k_8d`9ifZb\i#
`em`k\j^i\Xk\i`em\jk`^Xk`fe%K_`jgXg\i j_Xi\jXi\f]ÕfX[\[`eXZfii\Zk`fe% 8[mXeZ\:_Xik`e^Xe[K\Z_e`ZXc
_Xjlk`c`j\[k_\j\gXiXk`fef]Ylcc`j_ v 9Xj`e^k_\fjZ`ccXkfifemfcld\ 8eXcpj`jJf]knXi\%nnn%Xd`Yifb\i%Zfd
Xe[Y\Xi`j_mfcld\kfZfejkilZkXe fm\icffbjk_\jg`b\j`egi`Z\j%
fjZ`ccXkfikfc\X[gi`Z\dfm\j% v MQF`jgi`dXi`cplj\[]fi
K_\MQF`jXZfdgc\k\jpjk\dYXj\[ `ek\id\[`Xk\fij_fik$k\idkiX[`e^
femfcld\XeXcpj`jn_`Z_gif[lZ\j gligfj\j%
\]]\Zk`m\YlpXe[j\ccj`^eXcj[li`e^ v 8ccj\ccj`^eXcjZXeXcjfY\lj\[kf
[`]]\i\ekb`e[jf]ki\e[jXe[ZXe j_fik#Xe[Ylpj`^eXcjkfZfm\i%
_`^_c`^_k_`[[\ejki\e^k_Xe[n\Xbe\jj
`ek_\dXib\k% -%);`jX[mXekX^\jf]k_\MQF1
v EfkXggc`ZXYc\kfkiX[\=FI<O#
-%(8[mXekX^\jf]k_\MQF1 Y\ZXlj\k_\mfcld\[XkX`j[\cXp\[%
v @GFjZXeY\Yfl^_kXe[jfc[[li`e^ v JkfZbj_`kk`e^c`d`klgfic`d`k[fne
k_\`i\XicpjkX^\j#j`eZ\k_\MQF[\g\e[j n`cc[`jkfikk_\mfcld\=`^li\%
femfcld\Xe[[f\jefki\hl`i\Xcfe^ v K_\fjZ`ccXkfigifm`[\jefgi`Z\kXi^\k%
_`jkfipf][XkXkf^`m\Ylp&j\ccj`^eXcj% v Jfd\k`d\jk_\MQFÕlZklXk\j
v K_\MQF[f\jefkdfm\fek_\gi`Z\ Xifle[k_\q\ifc\m\cZXlj`e^
XZk`fe#Ylkfemfcld\%K_lj#`kZXekiX[\ n_`gjXnj%

=`^li\)+$KXcXkDfjkX]X>iflg?fc[`e^KD>?%:8 ;X`cpZ_XikÈ:X`ifJkfZb<oZ_Xe^\É

PAG E 3 2 IFTA.ORG

You might also like