... National Assembly promulgates the Law on Personal Income Tax. Chapter I GENERAL PROVISIONS Article 1. Scope of regulation This Law provides for personal income taxpayers, taxable incomes, incomes ... eligible for personal income tax exemption or reduction, and personal income tax bases. Article 2. Taxpayers 1. Personal income taxpayers include residents who earn taxable incomes specified ... Time of determination of taxable income 1. Time of determination of taxable income with respect to incomes specified in Article 25 of this Law is the time when a non-resident earns an income...
Ngày tải lên: 17/01/2014, 04:20
Long-run macroeconomic impact of increasing tax rates on high-income taxpayers in 2013 potx
... LLP. Long-run macroeconomic impact of increasing tax rates on high -income taxpayers in 2013 5 II. The effect of higher tax rates on economic decision making The confluence of fiscal ... reduction in individual income tax rates. This assumption, in effect, alters the distribution of the tax burden by exchanging a tax increase on high -income taxpayers for a tax reduction for all taxpayers. ... reinstatement of the limitation on itemized deductions for high -income taxpayers (the “Pease” provision) The taxation of dividends as ordinary income and at a top income tax rate of 39.6% and...
Ngày tải lên: 08/03/2014, 06:20
United Nations Convention on the Law of the Sea and the polar marine environment
... 197), on the basis of Principle 21 of the Stockholm Declaration, and consolidated by the conclusion of a multitude of bilateral, sub-regional, regional and global treaties on environmental law. Another ... in favour of the global application of the LOS Convention. This provision belongs to Part XII of the Convention, which deals with the protection and preservation of the marine environment, and ... cus- tomaryinternational law was not quite correct – even in respect of the environ- mental provisions – at the time of the adoption of the LOS Convention in 1982 or at the time of the adoption of the AEPS...
Ngày tải lên: 01/11/2013, 09:20
Taxation of Non-residents in Spain: Non-Resident Income Tax pdf
... international double-taxation agreement containing a clause on the exchange of information. 5) Non-profit organizations of a cultural or charitable nature. Tax base and tax rates The tax base ... deductions may be made to taxable income: ã Deductions for charitable contributions in accordance with the IRPF Act and the Law on the tax system for non-profit organizations and sponsorship tax ... on the following income, among others: ã Exempt income (see the section on Exemptions). ã Income that is exempt by virtue of a double- taxation agreement. ã Income paid to IRNR taxpayers without...
Ngày tải lên: 06/03/2014, 10:20
the effect of treaties on foreign direct investment: bilateral investment treaties, double taxation treaties, and investment flows doc
... University of Michigan Law School. He teaches courses on taxation, international taxation, corporate taxation, tax trea- ties and transnational law. He has published numerous articles on domestic ... and international tax issues, and is the author of International Tax as International Law: U.S. Tax Law and the International Tax Regime (2007) and U.S. International Taxation: Cases and Materials ... contain variations on the concept of the “social function of property.” Typically BITs contain a stricter form of protection for investors in case of expropriation or deprivation of operating...
Ngày tải lên: 07/03/2014, 13:20
Báo cáo khoa học: A decade of Cdc14 – a personal perspective Delivered on 9 July 2007 at the 32nd FEBS Congress in Vienna, Austria pdf
Ngày tải lên: 23/03/2014, 06:20
ENGLISH-RUSSIAN TERMS ON CIVIL LAW AND LAW OF CIVIL PROCEDURE pptx
Ngày tải lên: 30/03/2014, 02:20
Customary law of the lach ethnic group in Lac Duong district, Lam Dong province and it's influence on modern life
Ngày tải lên: 20/04/2014, 17:13
Customary law of the lach ethnic group in Lac Duong district, Lam Dong province and it's influence on modern life
Ngày tải lên: 16/03/2015, 17:36
Cambridge.University.Press.War.and.the.Law.of.Nations.A.General.History.Sep.2005.pdf
... impact of socialist thought on war, on the ground that it made relatively little contribution to this area of law. Consideration of pacifist ideas will be largely confined to their contribution to ... war has meant to lawyers through the course of history, and what lawyers have made of war. Consequently, no prior knowledge of law is assumed on the part of persons embarking on this voyage. Ifthishistoryweretobetrulycomprehensive,itwouldhavetobe many ... AND THE LAW OF NATIONS any formal declaration. 60 Nor, apparently, was it thought necessary to have a formal declaration of war in the case of certain small-scale, one-off operations of a punitive...
Ngày tải lên: 21/09/2012, 11:02
Flashcard blueup – A bit of English on your journey!
... từ, chia thành 6 bộ với nhiều chủ đề khác nhau thường gặp trong kỳ thi TOEIC thuộc bộ từ “Barron 600 Essential words for TOEIC”. Trong giai đoạn tháng 10 và tháng 11 năm nay, blueup khởi động ... Nam, Phường 11, Quận 8, Tp HCM (+84) 66 60 68 65 talk@blueup.vn Flashcard blueup – A bit of English on your journey! Flashcard là phương pháp học từ vựng tiếng Anh rất hiệu quả. Nó được thiết ... phẩm blueup, hệ thống Đồng hành thật sự cần thiết trong quá trình sử dụng flashcard, giúp theo dõi hiệu quả học, ôn tập từ vựng và test từ vựng online. (Tìm hiểu những lợi ích dịch vụ Đồng Hành...
Ngày tải lên: 02/10/2012, 12:02
Development of indicators on consumer satisfaction and Pilot survey
... for the construction of consumer satisfaction indicators. In section 2.2 we introduce and define a number of terms and concepts. This is important in view of the interpretation of the results, ... realistic expectations. Wrong conclusions about consumer satisfaction may be drawn, based on incorrect and irrelevant measurements of expectations. o The ‘sensitivity’ of satisfaction for changes ... expectations becomes increasingly less useful as a measure of consumer satisfaction. Despite these observations, measuring expectations remains useful in the context of con- sumer satisfaction....
Ngày tải lên: 23/10/2012, 11:54
Báo cáo y học: "Eosinopenia is a reliable marker of sepsis on admission to medical intensive care units"
... response to acute infections was interpreted as being the result of a rapid periph- eral sequestration of circulating eosinophils. Part of the sequestration could be ascribed to migration of eosinophils into ... discrimination of noninfection and infection. Receiver operating characteristic (ROC) curve of eosinophil cell count and C-reactive protein (CRP) level for the discrimination of noninfected ... testing the value of eosinopenia in the diagno- sis of sepsis in the ICU. This is the first report of the reproduc- tion of eosinopenia in acute infection on ICU admission. The aim of the present...
Ngày tải lên: 25/10/2012, 10:35
Báo cáo y học: "Effects of Flurbiprofen on CRP, TNF-α, IL-6, and Postoperative Pain of Thoracotomy"
... 1. Department of Thoracic Surgery, Konya Education and Research Hospital, Konya, Turkey; 2. Microbiology Laboratory, Konya Education and Research Hospital, Konya, Turkey Corresponding author: ... postoperative complications and mortality (18). Many reports con- firm our finding that IL-6 concentration in the control group on postoperative first day after pulmonary re- section over 100 pg/ml ... additional analgesic consumption. These findings may be related to the antiinflammatory effects of flurbiprofen. VAS scoring is a simple and often used method for evaluating variations in...
Ngày tải lên: 25/10/2012, 11:10