law on personal income tax

... 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 ... payment upon each time of generation of taxable income in accordance with the law on tax administration. Chapter IV IMPLEMENTATION PROVISIONS Article 34. Effect 1. This Law takes effect on January...

Ngày tải lên: 17/01/2014, 04:20

Ngày tải lên: 19/12/2013, 07:26

... tax increase on high -income taxpayers for a tax reduction for all taxpayers. This policy also involves, to some extent, a substitution of higher taxes on capital for generally lower taxes on ... the double tax contributes to the tax bias Long-run macroeconomic impact of increasing tax rates on high -income taxpayers in 2013 23 21 Robert Carroll, John Diamond, Craig Johnson and James ... Young 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...

Ngày tải lên: 08/03/2014, 06:20

Ngày tải lên: 11/08/2014, 15:22

... domestic consumption. 5.The duration of the contract. 6.The rights and obligations of the parties to business co-operation contracts. 7.Amendment and termination of the contract and conditions of ... domestic consumption. 5.The duration of operation of the enterprise. 6.The rights and obligations of the parties. 7.Amendment and termination of the contract, conditions of assignment, conditions ... economic co-operation with foreign countries and to make contribution to the modernization, industrialization and development of the national economy on the basis of the efficient exploitation...

Ngày tải lên: 06/11/2012, 15:51

... codification. Common Law shares roots in Roman law with Civil Law but has a much different evolution from that of Civil Law. The general principles of Common Law grow out of the judicial decisions ... http://www.droitcivil.uottawa.ca/world-legal-systems/eng-monde-large.html Of these five traditions, Civil Law and Common Law are predominant and will be discussed further in details. Civil Law, also known as Continental Law or Roman Law, originated ... discussed. In concluding the chapter on translation methods in A Textbook of Translation, Newmark goes on to clarify five more translation methods: (1) Service translation: is translation from one’s...

Ngày tải lên: 07/11/2012, 14:36

Ngày tải lên: 11/12/2013, 23:52

... infrastructure construction projects in regions with difficult economic and social conditions, investment projects in mountainous regions and remote or distant regions, and afforestation projects, ... and foreign parties to business co- operation contracts have the responsibility to comply with the provisions of the law on environmental protection. projects; issue investment licences within ... of this Law. Tax rates and periods of exemption from and reduction of tax shall be specified in the investment licence. If the investment conditions change during the implementation of an...

Ngày tải lên: 21/12/2013, 03:15

... Earned Income Credit (AEIC).@ For more information contact the IRS at 1-800-829-1040; or download Form W-5 , “ Earned Income Credit Advance Payment Certificate” or Publication 596, “Earned Income ... conditional certification, or  ETA Form 9062, @Conditional Certification Form,” if provided to the job seeker by a participating agency, such as the Vocational Rehabilitation agencies or the ... hire is a long-term family assistance recipient or member of one of the WOTC target groups before they can claim the Welfare-to-Work or Work Opportunity Tax Credit on their federal tax return....

Ngày tải lên: 15/02/2014, 14:20

... Records of contributions to nondeductible IRAs until all IRA funds are withdrawn ã Calculations determining the nontaxable portion of pension income until all of the pension income is taxable How ... Status and Exemptions Lesson 4: Filing Status 4-1 Lesson 5: Personal Exemptions 5-1 Lesson 6: Dependency Exemptions 6-1 Lesson 7: Unique Filing Status and Exemption Situations . . . . . ... state income tax was withheld on any income form, and/or ã The taxpayer had earned income, and/or ã The taxpayer has a qualifying child ã The taxpayer paid higher education expenses ã The taxpayer...

Ngày tải lên: 16/02/2014, 10:20

... or liability for tax purposes. 6 Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income) . Tax base 7 The tax base of an asset ... will be taxed at 40%. In addition, the cumulative tax depreciation of 30 will be included in taxable income and taxed at 30%. On this basis, the tax base is 80 (110 less 30), there is a taxable ... recognition of deferred tax assets arising from unused tax losses or unused tax credits, the presentation of income taxes in the financial statements and the disclosure of information relating to income...

Ngày tải lên: 17/02/2014, 10:20

Ngày tải lên: 18/02/2014, 04:20

... income taxes on economic growth in the states. Most states introduced an income tax and came to rely on the income tax as the primary source of revenue. Jurisdictions that imposed an income tax ... impact of taxes on economic growth. The marginal tax rate (MTR) is estimated for each state using equation (1), where total tax revenue is regressed on a constant and state personal income. The ... 95 percent confidence level. 54 Cato Journal income taxes on economic growth. 2 Most of those studies find or no effects of average tax levels on income, but high marginal income tax rates appear...

Ngày tải lên: 20/02/2014, 19:20

... that aempt to control for non -tax factors have oen reached a very dierent conclusion than the simplistic comparisons constructed by Arthur Laer: namely, that personal income taxes have lile ... nor personal income taxes reduced state economic growth, and that in some cases higher taxes are actually associated with stronger growth. 21 Reed and Rogers (2004) studied a personal income tax ... top tax rates—are experiencing economic conditions at least as good, if not beer, than those living in states lacking a personal income tax. Arthur Laer’s claims to the contrary rely on cherry-picking...

Ngày tải lên: 20/02/2014, 20:20

... 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 ... 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...

Ngày tải lên: 06/03/2014, 10:20

... Case Law on the United Nations Convention on Contracts for the International Sale of Goods UNITED NATIONS COMMISSION ON INTERNATIONAL TRADE LAW UNITED NATIONS New York, 2012 2012 Edition ... italiana, 2003, 896 ff. iii Contents Introduction to the Digest of Case Law on the United Nations Convention on Contracts for the International Sale of Goods ix The Convention as a Whole; Overview ... Case Law on the United Nations Convention on Contracts for the International Sale of Goods 2 See Report of the Working Group on the International Sale of Goods on the work of its ninth session...

Ngày tải lên: 07/03/2014, 08:20

... indications pursuant to this Law. 2. Decisions on grant of protection titles, principal contents of protection titles and decisions on amendment to, termination of validity or cancellation of ... an application for invention registration shall include a description of the invention and an abstract of the invention. The invention description shall contain a descriptive section and the ... provisions of this Law and other related laws. PART II Copyright and Related Rights CHAPTER I Conditions for Protection of Copyright and Related Rights SECTION 1 Conditions for...

Ngày tải lên: 08/03/2014, 23:33

... the law on land and the law on tax. Article 37 Incentives applicable to investors who invest in industrial zones, export processing zones, high-tech zones, and economic zones Based on the ... difficult socio-economic conditions; areas with specially difficult socio- economic conditions. 2. Industrial zones, export processing zones, high-tech zones and economic zones. â Phillips ... of this Law shall be entitled to preferential tax rates, the duration of entitlement to such rates and the duration of exemption from and reduction of tax in accordance with the law on tax. ...

Ngày tải lên: 08/03/2014, 23:33