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

After launching the pilots to replace the business tax with a value added tax,

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,

No, Mr. Burns. I wouldn't use my wife for business purposes.

Today, the special character of cooperatives is not recognized for regulatory, administrative or tax purposes.

Mr Vole helped Mrs French with her business affairs, particularly her income tax returns.

These features add complexity to the tax code, raise the cost of tax compliance, and reduce corporate tax revenues. They also affect business decisions about what to invest in, how to finance investments, which form of business organization to adopt, and where to produce reflecting sizeable differences in the effective tax rates behind these choices.

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.

Among fiscal incentives, developed countries appear to prefer accelerated depreciation and specific deductions for corporate income tax purposes.

It is a serious crime in some countries, but a tax deductible business expense in others.

It is difficult to prove that fragmentation is being effected for tax purposes and for no other valid reason.

In short, the reliability test in subparagraph 9 (3)(b) of the draft Convention is too strict for business purposes, and too flexible for regulatory purposes.

Four scenarios were run business as usual Kyoto Protocol with no flexible mechanisms and no tax adjustment Kyoto Protocol with no flexible mechanisms and with tax adjustment and Kyoto Protocol with flexible mechanisms and no tax adjustment.

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.

Total business receipts (subject to gross revenue tax) rose by 7.8 per cent in 1996 to 5,612.9 million.

Reducing the tax preferences for non corporate business entities (such as partnerships) that pass their income through to their owners individual returns would also broaden the tax base subject to the corporate income tax. Pass through companies now account for more than 80 of net business income (by far the highest share in the developed 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.

The special character of cooperatives was not recognized for regulatory, administrative or tax purposes and they were treated like any other private enterprise having to survive in a free market without special tax treatment.

The REIO would be free to use whatever definition of place of business it required for its purposes.

Currently all P2P platforms will draw huge amounts of loan loss provisions, the value added tax of which is not deductable as assets after the reform of replacing business tax with VAT.

Perhaps the most promising reform is corporate tax reduction, which will help Japan boost both foreign and domestic investment. By spurring increased business activity, it will actually increase Japan s corporate tax revenue.

Courses covered such topics as marketing, business communication, financial management, tax planning, feasibility studies, bidding and tendering, and construction planning.

Instead of cutting proven tax incentives for business investment, the US should offset at least some of the revenue losses from a lower corporate tax rate by raising tax rates on corporate shareholders. Most countries that reduced their corporate tax rates have followed this path, while the US has done the opposite.

Tax. Full tax. English tax.

Gross salaries are established for purposes of separation payments and as the basis for calculating tax reimbursements whenever United Nations salaries are taxed.

Gross salaries are established for purposes of separation payments and as the basis for calculating tax reimbursements whenever United Nations salaries are taxed.

(30) As regards business tax and the attached, it is required to make disclosure of the amount in current year, that in last year and the percentage increase or decrease by tax category.

At the same time, employers will pay 6 or 2 per cent payroll tax depending on the size of the business.

These revenue losses could be offset by curtailing so called corporate tax expenditures deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others and broadening the corporate tax base. Both President Barack Obama s plan for business tax reform and the Simpson Bowles deficit reduction plan propose reducing such expenditures to pay for a reduction in the corporate tax rate.

It is worth noting that the tax law has also adjusted the grades of tax rates for income from production and business operation, and the lower limit of the highest grade of tax rate in 35 has been increased from 0.1 million yuan to 0.5 million yuan.

Examples of individual and group administrations benefiting from tax revenue generated from public assets and private business are shown in annex IV.

The special character of cooperatives is recognized for regulatory and administrative purposes by the Cooperative Code and supplementary legislation and the Tax Statute of Cooperatives.

See Organization for Economic Cooperation and Development (OECD), Harmful Tax Competition An Emerging Global Issue (1998 OECD report) (Paris, 1998), introduction and chap. 1 and OECD, Improving Access to Bank Information for Tax Purposes (2000 OECD report) (Paris, 2000), paras.

apos Develop accounting standards and practices that will improve the transparency of international business transactions and encourage the development of business codes of conduct that prohibit the use of bribery for commercial purposes

The Pact also improves the business environment and creates mechanisms, such as the extension of a research tax rebate, designed to boost innovation.

The strategy hinges on establishing a stable macroeconomic environment, creating simple business friendly tax and regulatory regimes and improving infrastructure and good governance.

In Trinidad and Tobago, national cooperatives are governed by the Cooperative Societies Act, which recognizes the special character of cooperatives for regulatory, administrative and tax purposes.

When fully enacted, the Business Companies Act will extend the zero tax regime currently enjoyed by IBCs to local companies and will bring the Territory into full compliance with the European Union (EU) Savings Tax Directive and EU Code of Conduct on Business Taxation, as required by the United Kingdom of all its Territories.17

They range from low cost financing, tax incentives, business development, marketing, design, technology adoption, standards upgrading, productivity improvement and computerization to expanding operations abroad.

Income tax (under the Tax

In accordance with the plan of the Central Party Committee and the State Council, a pilot project to replace the business tax with a value added tax was launched in 2012 and was fully launched from May 1, 2016.

In this respect the gifts tax, the levy on capital, the acquisition of business concerns under the Business Undertakings Act, and the two phases of the land reform programme have directly contributed to reducing income and wealth.

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.

PUMA has 2.7 billion dollars of turnover, 300 million dollars of profits, 200 million dollars after tax, 94 million dollars of externalities, cost to business.

In January 2004, the OECD released a discussion draft on whether the current tax treaty rules for taxing business profits are appropriate for e commerce.