(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

127. Periodical benefits are liable to taxation. Lump sum payments are not taxed as income.

(16) As regards payable taxes, it is required to list item by item tax amount due and not paid at the end of the reporting period according to tax categories.

The liability of persons to income tax and the rates of taxation have varied from time to time.

Previous positions include Director, Income Tax Division Director, Korean National Tax Tribunal Vice Director, Individual Income Tax Division and Principal Administrator of the Financial Transaction Unit, Tax Treaty, Transfer Pricing and Financial Transaction Division, Centre for Tax Policy and Administration, OECD.

Income tax evasion.

Unlike the PWA program, the Work Premium is a tax credit and is accessible through filing of an annual income tax return.

The net addition to his taxable income was thus 6,135 NLG.

He argues that he should have been treated equally with the privileged group of taxpayers which had been exempted from the additional 4 per cent increase of the taxable income.

338. Personal taxable income may be decreased by the deductions described in the legal regulations. They include

After paying a stipulated amount of Rs. 1,400, they are free from any inquiry from the income tax authority (Chee, 1995).

The inhabitants neither get assistance nor pay taxes.

All items should be exempt from tax and customs duty.

Corporate and income tax

And a pretty duty it pays.

As part of our audit of the financial statements the following additional procedures have been performed by us

(It should be noted that the OECD Model TIEA is only an exchange of information agreement it is not a comprehensive model income tax treaty.

The concept of fraud includes all actions intended to reduce tax liability or evade taxation.

Under the new regulation, employees no longer have to pay income tax based on the pay as you earn (PAYE) system.

We have reviewed the procedures for recruiting engaging staff are in line with the Staff Regulations of the Tribunal and United Nations staff rules and selected for testing the recruitment procedures for one out of two new employees engaged in 2002.

He'll find a way to take it off his income tax.

A big boss, the income tax.

(18) As regards deferred income tax assets liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

4.3 Subsidiarily, the State party submits that the increase of the author's taxable income by an additional 4 per cent of the catalogue price of the company car did not violate article 26.

Previous positions include head of the committee reviewing tax law Assistant to the Director, Income Tax Department and head of Income Tax Section, Financial Affairs Department.

It would be levied at a very small rate and all necessary exemptions such as market making activities should be granted.

The newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

Income tax (under the Tax

Director, Income Tax Department, Ministry of Finance.

(m) Income tax refund policy.

2.2 Under article 42 of the Dutch Income Tax Law (1964), employees using a company car for private purposes must add 20 per cent of the catalogue price of the car to their taxable income.

Pay taxes,

The Government was also in arrears in paying vendors, workers and personal income tax refunds.

A domestically applied and internationally coordinated tax on arms purchases , levied on all heavy conventional weapons purchases

Recommendation 8 concerning greater and more efficient use of exchanges of information proposes that countries should undertake programmes to intensify exchange of relevant information concerning transactions in tax havens and preferential tax regimes constituting harmful tax competition.

(d) Income tax refund policy

Some reporters asked that the newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

Lan Min, the head of Personal Income Tax Division of Shanghai Tax Bureau of the State Administration of Taxation, said.

What information should a Government obtain automatically from banks, other financial institutions and other payors of income in that country to overcome de facto bank secrecy and to facilitate effective exchange of information by that Government with other Governments pursuant to exchange of information clauses in income tax treaties or exchange of information agreements?

(a) Be exempt from all direct taxes and value added tax under the terms of section 8 of the Convention it is understood, however, that the Office may not claim exemption from taxes which are in fact no more than charges for public utility services

The most recent amendment to this Act, concerning Art. 69, was made by the Income and Property Tax Act, No. 85 of 1991, which amended the Income and Property Tax Act No. 75 of 1981, with subsequent amendments.

And those checks for the incometax man.

When a Government wants information for domestic compliance and tax administration purposes, it can require local payors of income to report such income automatically through the use of taxpayer identification numbers (TIN) and the tax authorities can match such automatically reported income by computer with the information on the taxpayer's tax return filed with that same TIN.

They are exempted from income tax customs duty licence fees stamp duty registration dues and transcription and inscription fees.

Under the Convention, UNRWA is exempt from such taxes.