For example, with a 10 tax, a company with 500 million of accumulated overseas earnings would incur a tax liability of 50 million, to be paid over ten years. It could repatriate 500 million at any time with no additional tax liability.

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

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

It was noted that such a liability scheme, which was similar to schemes contemplated in some national laws concerning product liability, would provide additional protection to service users, without however imposing strict liability on the certification authority.

UNFPA also sought to clarify for the JIU certain regulations concerning tax liability for staff subject to income tax, and informed JIU that as of 2002 UNFPA had instituted a work life policy.

26. Liability insurance. Additional requirements of 1,700 resulted from charges paid with respect to the MI 8 helicopter.

(c) The Convention on International Liability for Damage Caused by Space Objects (the Liability Convention , Assembly resolution 2777 (XXVI), annex) had 82 States parties and had been signed by 25 additional States

So here is an idea that might work politically Let taxpayers keep all of the current tax expenditures, but limit the total amount by which each taxpayer can reduce his or her tax liability in this way.

For instance, policies that entail additional spending on SME development can be justified by additional tax revenue that would be generated by a flourishing enterprise sector.

It is not possible at this time to estimate the potential additional liability of the Organization in respect of those incidents.

Reducing the tax rate for companies substantially, while eliminating targeted business tax preferences and broadening the corporate tax base, would increase both investment and workers wages. Allowing multinational companies to repatriate overseas profits without paying additional US tax would also bolster investment and job creation at home.

Suggestions for additional work to be undertaken by the Committee of Experts on International Cooperation in Tax Matters

For example, the environmental carbon tax might help to combat global warming while also mobilizing additional resources for development.

Fixed monthly rate of 27,000 for 20 hours, plus an additional 10 hours per month at 1,206 per hour. Liability insurance and allowance

Tax. Full tax. English tax.

Liability

The additional requirement of 171,400 was mainly due to the transfer of funds to the reserve account for third party liability insurance of helicopters.

But how should additional revenues be raised from top taxpayers to achieve these two goals? Most economists believe that increasing revenues by reforming the tax code and broadening the tax base is probably better for the economy s long term growth than raising income tax rates.

However, the Government still faces major economic challenges, including unpaid individual tax refunds, earned income tax credits, Government agencies in arrears on a rent and vendor payments, the retirement fund's unfunded liability, a large operating debt and a severe shortfall in health funding.22

Liability insurance

Liability Accounts

Liability accounts

In some cases, such liability extends to liability for environmental damage.

This information is analysed by a special group within the State Tax Committee and, if indications are found of transformation into cash, tax evasion and unusual banking transactions, there is additional monitoring of their activities.

(b) Additional commercial policies covering the vehicle fleet at Headquarters, the boiler and machinery, travel accidents, rifle range liability, foreign general liability, special events and terrorism risks against overseas property, which did not warrant detailed review owing to the low level of individual premiums

1972 Liability Convention

Nature of liability

Limits of liability

Corporate criminal liability

(c) Aviation liability

(d) Demining liability.

Corporate criminal liability

In Europe s highly taxed economies, better tax compliance or selective revenue measures can produce only a small amount of additional tax revenue without undermining growth. Spending cuts are the only way to improve the budget position significantly.

Income tax (under the Tax

President Barack Obama s proposed alternative to the fiscal cliff would substantially increase tax rates and limit tax deductions for the top 2 of earners, who now pay more than 45 of total federal personal income taxes. His budget would also increase taxes on corporations, and would end the current payroll tax holiday, imposing an additional 2 tax on all wage earners.

The additional requirement of 344,200 was due in part to an unexpected increase in worldwide third party liability coverage for vehicles. A provision of 229,000 was made for insurance, but the actual cost was 403,700, resulting in additional requirements of 174,700.

Questions were raised concerning the nature of the liability of the certification authority, in particular whether such liability would be based on negligence or whether it would be defined as strict liability , a notion which was also referred to as objective liability or no fault liability .

Fourthly, liability principles should be based primarily on civil liability, and a liability regime ought consequently to impose liability on the operator in addition, there should be appropriate financial guarantees as proposed in draft principle 4.

Criminal liability of migrants

Liability of legal persons

Liability of the Tribunal

J. Question of liability

Note 3. Contingent liability

3. Liability and insurance

Minimum standard of liability