Taxing Tissue

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.

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

Other States may resort to laws prohibiting tax evasion, given that this illegal income is neither declared nor taxed.

54. Ms. Ng (Panama) asked whether there was any legal basis for the United Nations Gift Centre at Headquarters charging tax on sales and whether tax had ever been charged in the past.

The laws adopted in the past two years relate to social, finance and customs issues and various tax laws.

Taxes, revenues, uncollectible taxes and tax credits

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.

It includes preventive measures such as legislation dealing with foreigners, law on associations, tax legislation, visa policies.

Married persons are regarded as individuals for tax purposes, their income tax and property tax being assessed separately.

LEGAL ISSUES

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.

This law deals with the issue of marriage, family relations, adoption, and guardianship.

State Revenues Act.

Municipal Revenues Act.

Legal questions

(c) Legal issues

III. LEGAL SUBJECTS

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.

In this context, I also noted the importance of moving forward on constitutional reforms as well as on essential tax, land and justice matters.

Legacy issues

Other issues relate to the treatment of rates on unbound tariff lines, the extent of the binding coverage, the methodology to be used to the establish the base rate, or final bound rate, and the conversion of specific rates to ad valorem or percentage format.

(c) Legal issues 76 87

Article 75 In case any enterprise violates the related laws and administrative regulations on finance and taxation when conducting financial activities, it shall be punished under the Regulation concerning Penalties and Sanctions Against Illegal Fiscal Acts (Order No.427 of the State Council) and the related laws and administrative regulations on taxation.

This drop in revenues may be worsened by the amendments to the laws on free zones, value added tax and income tax adopted in 1997 and 1998, which together have eroded the tax base.

The problem of reduction of poverty has been dealt with, for example, by introducing a parental wage, reducing the income tax, raising the minimum tax exempt income, indexing of pensions, etc.

These residual functions include judicial, legacy and administrative issues.

34. Examples of problematic legal asymmetries can be found in banking and tax regimes of different countries.

Recommendation 7 concerning access to banking information for tax purposes proposes that, in the context of counteracting harmful tax competition, countries should review their laws, regulations and practices that govern access to banking information by tax authorities with a view to removing impediments to the access to such information by tax authorities.

III. LEGAL SUBJECTS 27 43 9

V. Legal subjects

Tax law (paras. 55 57)

Legacy issues for the Tribunals

The Disciplinary Prosecutor received cases against over 150 judges and prosecutors.

(iii) Presentation of legal, institutional and financial implications of the legal framework

D. Issues of humanitarian law

The OECD is also examining the relationship of electronic commerce to questions of taxation.

Methodological problems in data collection

concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention.

It was the view of the Legal Counsel that net budgeting was applicable, and that there was no legal impediment.

The Board recommends that the Administration make efforts to recover the taxes improperly paid and make further attempts to resolve the issue of the tax payment on purchases with the national Government.

To date, have any legal aid services and legal assistance funds been established, as referred to on page 62 of the report?

Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

Constitutional, legal and political issues

E. International cooperation and legal aspects 42 47 9