The disability benefit is neither earnings related nor taxable.

Child Benefit Supplement is taxable while Child Benefit is not.

The net addition to his taxable income was thus 6,135 NLG.

Outside assistance and constant attendance allowances are neither earnings related nor taxable.

It also shows whether or not the benefits are earnings related and or taxable

There were 1585 taxable items in total for the tax reduction goods, which accounted for about 19 of total taxable items in our country. The average tax rate was reduced from 10.5 to 7.8 by an average of 26 .

338. Personal taxable income may be decreased by the deductions described in the legal regulations. They include

The total annual personal taxable income must not exceed the amount of annual pension paid to uninsured old people by O.G.A.

Similar systems of personal allowances that reduce taxable income based on family size were applied in the majority of national tax systems.

This reduces taxable GNI by 12.5 per cent of a Member State's stock of external debt, reflecting a theoretical assumption that such debt is repaid over eight years.

Dividends, interest, pension and emoluments of office accruing in, derived from, or received in any place outside Gibraltar by an individual ordinarily resident in Gibraltar are also taxable.

The rates applicable to individual residents in Gibraltar range from 20 per cent on the first 1,500 of taxable income to 50 per cent after the first 19,500.

One of the parents or the person maintaining the child can also deduct additional non taxable income for every child under 17 years old starting from the third child.

Even though the allowances are taxable as wages under the 2000 Revenue Code, when the auditors come from the Revenue Department they treat this issue in a relaxed way.

He argues that he should have been treated equally with the privileged group of taxpayers which had been exempted from the additional 4 per cent increase of the taxable income.

4.3 Subsidiarily, the State party submits that the increase of the author's taxable income by an additional 4 per cent of the catalogue price of the company car did not violate article 26.

Meanwhile, with the reduction of general tariff level, especially the import tariff reduction of medicine and consumer goods, the taxable items and tax rate for import tax on imported goods would be reduced accordingly.

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.

At the same time, employees using a company car were exempted from any increase of the taxable income, if they could prove that their private use of the car does not exceed 1,000 kilometres per year.

Meanwhile, state governments, seeing revenues fall as a result of lower taxable incomes last year, are cutting back like mad. If there was a case for additional stimulus back in February, that case is even stronger now.

However, the Court held that this did not amount to discrimination since the distinction was not one that affected the applicant's human dignity, but rather was based on the good faith policy that CPP contributions should be paid from taxable income.

On May 1 this year, the drug was fully tax deducted, and all import tariffs for all 28 tax items of general taxable drugs, including anticancer drugs, and alkaloid drugs with anticancer effects, and Chinese patent medicines with actual imports, were adjusted to zero.

That has been a very effective incentive for the purchase of private insurance in the United States and Britain. Tax benefits could also be extended to individual purchases of health insurance by allowing individuals to deduct the premiums that they pay from their taxable incomes.

The income tax rates applicable to individuals resident in Gibraltar range from 17 per cent on the first 4,000 of taxable income to 45 per cent after the first 15,000 (see A AC.109 2001 10, para. 16, for details of income tax and exemptions).

Activities cover pre school activities, literacy courses for women and income generating activities.

Under this approach, taxable income would be determined from the consolidated accounts based on international accounting standards (IAS), which since 2005 have become legally binding for EU listed companies financial reports. This offers full tax write offs for losses within company groups, and transfer prices would no longer matter.

Consistency with article 26 could have been ensured by increasing the taxable income of all commuters using a company car, who live more than 30 kilometres from their workplace, by 4 per cent of the car's catalogue price, irrespective of the extent of their private use of the car.

Operational activities the environment and sustainable development activities

OPERATIONAL ACTIVITIES FOR DEVELOPMENT OPERATIONAL ACTIVITIES FOR DEVELOPMENT

Changes in project activities and programme support activities would not affect core activities and vice versa.

activities

Activities

Activities

Activities

Activities

Rather, the aim of harmonization is to make cross border trade easier for business. For example, if there is no standard way to determine taxable income, or offset losses, it is hard for firms including banks to sell their products in other member states or to optimize their cross border corporate structures.

Activities 31. During 1998, the following activities will be undertaken

Activities 33. During 1998 the following activities will be undertaken

Other activities 40. This component comprises miscellaneous activities such as

Operational activities

Environmental activities

Monitoring activities

Operational activities

EUFOR activities

Future activities