Referring to corporate income made sense when company taxation was seen as a back stop within a system of progressive taxation of personal incomes. But most countries have now adopted dual income taxation that treat the fruits of capital more leniently than other personal income.

Has taught federal income taxation at University of Miami School of Law as Visiting Professor.

127. Periodical benefits are liable to taxation. Lump sum payments are not taxed as income.

In Pakistan, prior to 1977, cooperative societies were exempted from income tax levies and Stamp Act taxation.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

Those benefits are exempt from taxation and are in addition to income received from employment or other sources.

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

Lan Min, the head of Personal Income Tax Division of Shanghai Tax Bureau of the State Administration of Taxation, said.

The source principle binds the primary right to taxation to the territory of the country from which the income emanates derives.

Fiscal inspector in charge of the negotiation of agreements to avoid double taxation, Ministry of Finance Secretariat of Federal Income Tax.

Director General, International Taxation Department, State Administration of Taxation.

Nor has high taxation in the Nordic countries impeded economic performance. Rather than relying mainly on income taxation, as in the US, the Nordic countries rely on value added taxation, which provides a relatively high amount of revenue with relatively low rates of evasion and few distortions to the economy.

Smart Taxation

2. Taxation

B. Taxation

Taxation system

Taxation policy

International taxation, etc.

1. Taxation and customs

Alternative types of taxation

V. Taxation of officials

There is no taxation.

(i) Establishment of a fiscal policy to redistribute income and heavy taxation of unproductive and speculative financial capital with the reduction of taxes on basic consumer goods

The Israeli authorities are pursuing a taxation policy that the Arab citizens of the Golan cannot possibly afford, as it requires income far in excess of their earnings.

International Taxation and Global Development

Why Taxation Must Go Global

3. Investment and taxation laws

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

(i) A common environmental taxation structure

Well, yes and no. An optimist (or an apologist) could argue that, though market income has indeed become grossly more unequal since 1979, with the slots in the bottom half of the income distribution losing absolute ground in real income, and with taxation becoming less progressive, welfare state growth substantially moderated this increase in inequality.

Has lectured and written articles on taxation.

Taxation and determining location of the parties

Previous positions include Deputy Director, Division of International Fiscal Relations and Taxation for Non residents, Department of Taxation, Ministry of Finance.

Given that recent research shows that much of the burden of corporate taxation is borne by workers in the form of lower wages, Democrats should embrace tax reform as a way to support income growth. One could add to such a reform further support for low income Americans by increasing the Earned Income Tax Credit for single workers.

High taxation supports comprehensive national health care, education, pensions, and other social services, resulting in low levels of poverty and a relatively narrow income gap between the richest and poorest households. In the US, the poorest 20 of households receive just 5 of total income, putting their income at around one fourth of the national average.

Has published papers on accounting and taxation issues.

I've set up a system for direct taxation.

Except taxation by 6month installments could get tedious.

Director General of Taxation, Ministry of Finance and Privatization.

United Nations Model Double Taxation Convention between Developed and

However, the transmitting State may exempt from taxation in the transmitting State certain payments by payors of income located in that transmitting State to non residents and foreign companies not doing business in the transmitting State.

(ii) Minimum taxation target rates, with an effective multilateral consultative process for reviewing taxation rates and possible exemptions, and monitoring the effects of taxes in reducing emissions

But most countries have now adopted dual income taxation that treat the fruits of capital more leniently than other personal income. More importantly, the notion of corporate income is inherently arbitrary, for it is based on correct measurement of capital consumption in each tax period, which has become less and less reliable owing to the increased importance of intangibles in the value of companies.

(iv) A payment under the conditions prescribed in the three preceding subparagraphs is authorized in respect of dependency benefits and post adjustments, which are not subject to staff assessment but may be subject to national income taxation.

The Labour Act has outlawed discrimination on the basis of sex in most aspects of employment and the Income Tax Act has done away with sex discrimination in taxation by a series of amendments to the Act.