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

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

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

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

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.

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.

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.

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.

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.

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.

The countries of destination also benefited from the remittances of emigrant workers, for the use of such funds by families for consumption purposes promoted growth and thus higher tax revenues.

This tax credit replaces the family benefits program, the non refundable tax credit for dependent children and the tax reduction for families.

Tax. Full tax. English tax.

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.

For drinking purposes.

For medicinal purposes.

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 recommendation distinguished between a website and servers through which websites are stored and used and found that in certain circumstances, a server might constitute a permanent establishment for tax purposes.

An Energy Tax for Europe

The Wrong Tax for Europe

What Corporate Tax for Europe?

(a) Tax allowance for children

(d) Tax allowance for fostering

For illustrative purposes only

He added that the village levied a tax on livestock holdings (for example 2,000 drams per year on cows, 200 drams on goats) for common purposes such as medicine purchases, water system improvements or teachers' salaries.

241. The age limit up to which children are taken into account without qualification for the purposes of the tax allowance for children has been raised from age 16 to age 18 with effect from 1992.

The addition of this paragraph (5) to article 26 reflects the international trend in this area as reflected in the Model Agreement on Exchange of Information on Tax Matters (OECD Model TIEA) and as described in the report, Improving Access to Bank Information for Tax Purposes (OECD, 2000).

Backend for Cantor for testing purposes

Tax exemptions for families with children

However, it found that to make the relevant provision of the Income Tax Act inoperative would result in unequal treatment of employees without a company car, who frequently commute between their home and their workplace for distances exceeding 30 kilometres, and for whom the tax allowance for commuters had been capped for environmental purposes by the Act of 4 July 1990.

Last day for pay purposes

For marketing or advertising purposes

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.

Another way of attracting foreign investment may consist in providing special tax regimes for private investors, such as exemption from corporate tax or other taxes, exemption from income tax for foreign personnel required to staff the project, exemption from real estate tax, tax concession on royalties, import duties.

Income tax (under the Tax

2.2 Under article 42 of the Dutch Income Tax Law (1964), employees using a company car for private purposes must add 20 per cent of the catalogue price of the car to their taxable income.

Deputy Director General for Tax Payers Services.

Tax incentives or subsidies for efficient equipment

I have just enough for the tax.

For the purposes of this Protocol

For the purposes of this Law

International cooperation for purposes of confiscation

We are for decorative purposes only.

For the purposes of this Agreement