In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.

Previous positions include partner, Bugge, Arentz Hansen law firm Director General, and Head of Business and Energy Tax Section, Tax Law Department, Ministry of Finance.

Head of International Taxation, Division of Tax Legislation, Ministry of Economy, Finance and Industry.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

the service fields previously having a business tax have uniformly levied value added taxes. The business tax that has been implemented for more than 60 years has been virtually eliminated,

Head of Tax Treaty Negotiations, Inland Revenue.

Director General, International Taxation Department, State Administration of Taxation.

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.

Previous positions include Deputy Commissioner General, Commissioner for Income Tax, Tanzanian Revenue Authority Director of Development and Finance, National Chemical Industries and head, Department of Accountancy and Lecturer, Faculty of Commerce and Management at University of Dar es Salaam.

In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes.

Previous position include Regional Director, Regional Directorate Director for Information Technology, Directorate of Tax Information Executive Secretary, National Tax Court and head of district, District Tax Office, Jakarta.

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

Previous positions include Senior adviser at Sycip Gorres Velayo and Company tax partner and head of Tax Division at Sycip Gorres Velayo and Company Professor of Taxation, University of the Philippines College of Law and Professor of Taxation, Ateneo de Manila College of Law.

Previous positions include Deputy Director, Division of International Fiscal Relations and Taxation for Non residents, Department of Taxation, Ministry of Finance.

Previous positions include associate, International Tax Counsel, Office of International Tax Counsel Attorney advisor, Office of International Tax Counsel and associate, Cleary, Gottlieb, Steen and Hamilton.

Financial firms in the United States pay about 34 of their profits in taxes, and, while they can deduct interest payments to creditors from taxable income, equity is not taxed as favorably. Most countries have similar tax preferences for debt over equity, thereby encouraging financial and other corporations to use more debt, as financial analysts have long known.

The Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, and the General Administration of Customs issued a joint statement a few days ago to clarify that the value added tax and consumption tax exemption policy would be piloted for the goods, which were exported by the electronic commerce export enterprises in the comprehensive pilot region for cross boarder electronic commerce without any valid purchase certificates but met the following conditions.

Deputies supervise a staff of revenue collectors, who collect taxes and fees from public facilities such as airports and seaports and private businesses.

Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury.

Director General of Taxation, Ministry of Finance and Privatization.

Previous positions include Director, Division of Treaty Negotiation and Special Projects, Department of Revenue and Director, Division of International Legal Procedure, Department of Revenue.

Action taken by the Council

PGS Geophysical AS v. Sentralskattekontoret.

Director, International Tax Policy Division, Tax Bureau, Ministry of Finance.

Director, Division of International Fiscal Affairs, Department of Taxation, Ministry of Finance.

Previous positions include First Secretary, British Embassy in the United States of America head, Direct Tax Branch, Tax Policy Team, Her Majesty's Treasury and policy Adviser, Inland Revenue.

Tom is a tax inspector.

Women and development

Maldives

Initiatives to address youth unemployment include tax incentives for companies to hire youth, financial assistance for self employment, job search centres, voluntary service programmes and training courses.

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.

According to the notification, the specific tax exemption management measures would be formulated by the provincial tax departments and commercial departments.

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.

Xinhua News Agency, Beijing, October 1 (reported by Liu Hongxia Ma Rui) The electronic commerce retail export enterprises received another benefits in the aspect of tax burden on October 1st, concerning value added tax and consumption tax exemption, etc.

Inspector General, National Tax Administration.

A lower rate would strengthen incentives for investment and job creation in the US, and weaken incentives for tax avoidance. It would also reduce numerous efficiency reducing distortions in the US tax code, including substantial tax advantages for debt financing over equity financing and for non corporate businesses over corporate businesses.

According to the decision of the 26th executive meeting of the State Council, the Tariff Commission of the State Council announced on September 30 that the MFN tariff rate for some goods would be reduced from November 1, 2018.

Governments can provide funding, real estate, staff and a special designation as tax abated enterprise development zones.

Assistant Secretary, Head of the Direct Taxes, Interpretation and International Division, Office of the Revenue Commissioners.

In cases where taxpayers fail to pay the duty overdue at the time of merger, the juridical person or other organisation formed after merger shall continue to pay the overdue duties.

International Tax Partner, Ernst and Young.

Geneva, 5 9 December 2005

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