The salary and related emoluments of United Nations staff members are subject to the assessment rates contained in regulation 2.3 of the Staff Regulations of the United Nations.

Regulations of the People's Republic of China on Import and Export Duties

For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.

In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.

(iii) Payments made in accordance with the provisions of the present regulation shall be charged to the Tax Equalization Fund

For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.

Concessionaires are responsible for complying with regulations and calculating taxes due.

Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

The Islamic Republic of Iran's Customs Administration implements the state laws and regulations on export import in accordance with the Export Import Regulations Code and its annexed tariff table.

In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.

(ii) The assessment shall be calculated at the following rates for staff members whose salary rates are established under paragraph 6 of annex I to the present Regulations

Cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data.

XIV.1 The salary and related emoluments of United Nations staff members are subject to the assessment set out in regulation 3.3 of the Staff Regulations of the United Nations and amendments thereto.

(d) The assessment computed under the foregoing provisions of the present regulation shall be collected by the United Nations by withholding it from payments.

Like what tax collectors earn.

This set of regulations shall enter into force as of January 1, 2004 and the Regulations of the People's Republic of China on Import and Export Duties amended and published by the State Council on March 18, 1992 will be abolished at the same time.

Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to

(b) (i) The assessment shall be calculated at the following rates for staff members whose salary rates are set forth in paragraphs 1 and 3 of annex I to the present Regulations

Head of Tax Treaty Negotiations, Inland Revenue.

Frequency of occurrence, for instance, could be represented by the share of total tariff lines containing an NTB. Coverage would then be measured by the share of imports affected by an NTB as a percentage of total imports.

They are also governed by special regulations for specific economic activities and, in some cases, have special tax exempt or tax reduction status on income and assets.

There are important cases where tariff quotas carry peak rates or even rates exceeding 30 per cent.

9 Financial Regulation 14.1.

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

With Jérôme commanding all border control regulations, Mr. Mazio was able to secure reduced tariffs and Customs duties for himself and a selected number of fellow members of the Fédération des entreprises du Congo.

For example, the organizations are required to pay duty and value added tax when they purchase communication equipment.

There are dozens of types of taxes, some of which are double what is paid by Israelis, such as the television tax, which amounts to US 120 per year.

28. A tax which has tended to reduce both income and wealth has been the gifts tax, which is on a graduated scale and integrated with estate duty.

Temporary tariff rate may be applied to imported goods within a specified period of time.

Section 2(5) provides that nothing in the Ordinance shall

A problem in carrying out a study of peak tariffs is that a substantial proportion of peak tariffs are specific rates or combined rates.

The Bill sought to implement BL23 by amending existing Ordinances, primarily the Crimes Ordinance (Chapter 200), the Official Secrets Ordinance (Chapter 521), and the Societies Ordinance (Chapter 151).

Critical agency reforms include the strengthening of tax administration and customs services through economic policy reforms, such as simplifying and lowering tax and tariff schedules, and through organizational changes, such as better pay and employment conditions, improved procedures, records management,and financial systems.

In cases where refunding of duty or interest as specified in articles 50 and 52 of this set of regulations involves withdrawing money from the State Treasury, provisions of laws and administrative regulations on the administration of State Treasury shall be followed.

In cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing

Industrial products have benefited as well. For example, import tariffs for some cosmetics from Switzerland have been reduced to zero, while

Regulation

8 Section 27.

Has published books and articles on tax law and double taxation treaties.

In paragraph 47 of its report, the Board recommends that the Administration apply the provisions of regulation 4.12 of the Financial Regulations and Rules of the United Nations by crediting the balance of the tax equalization accounts of a Member State against the assessed contributions due from that Member State in the following year.

Ad valorem applies to import duties.

For example, the Trade Map analysed present export markets and provided market specific information on, for instance, tariffs and non tariff barriers.

In cases where anti dumping, countervailing or safeguard measures are used against imported goods according to the provisions of related laws or administrative regulations, the application of tariff rate shall be determined in line with the relevant provisions of the Regulations of the People's Republic of China on Anti dumping, Regulations of the People's Republic of China on Countervailing Measures, and the Regulations of the People's Republic of China on Safeguard Measures.

In a majority of developing countries, import duties account for the largest share of government revenues how are such revenues going to be affected by the expansion of electronic commerce, and how would a tax free Internet commerce (such as proposed by the United States) affect the income of these countries?