law on personal income tax
Tài liệu LAW ON PERSONAL INCOME TAX pdf
... 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...
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Long-run macroeconomic impact of increasing tax rates on high-income taxpayers in 2013 potx
... 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...
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Law on Foreingn investment in Viet Nam SUA2
... 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...
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Application of house’s model for translation quality assessment in assessing the english version of the vietnam’s law on investment no. 59/2005/qh11
... 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.htmlOf 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...
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Tài liệu Law on Foreingn investment in Viet Nam pptx
... 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...
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Tài liệu Employers: 10 Ways To Earn Federal Income Tax Credits For Your Company ppt
... 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....
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Tài liệu VITA/TCE Training Guide - Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) pdf
... Records of contributions to nondeductible IRAs until all IRA funds are withdrawnã 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/orã The taxpayer has a qualifying child ã The taxpayer paid higher education expensesã The taxpayer...
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Tài liệu International Accounting Standard 12 Income Taxes pdf
... 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...
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Tài liệu State Income Taxes and Economic Growth ppt
... 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 eachstate using equation (1), where total tax revenue is regressed on aconstant and state personal income. The ... 95 percent confidence level. 54Cato Journal income taxes on economic growth.2Most of those studies find or noeffects of average tax levels on income, but high marginal income tax rates appear...
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Tài liệu States with “High Rate” Income Taxes are Still Outperforming No-Tax States docx
... that aempt to control for non -tax factors have oen reached a very dierent conclusion than the simplistic comparisons constructed by Arthur Laer: namely, that personal income taxes have lile ... nor personal income taxes reduced state economic growth, and that in some cases higher taxes are actually associated with stronger growth. 21Reed and Rogers (2004) studied a personal income tax ... top tax rates—are experiencing economic conditions at least as good, if not beer, than those living in states lacking a personal income tax. Arthur Laer’s claims to the contrary rely on cherry-picking...
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Taxation of Non-residents in Spain: Non-Resident Income Tax pdf
... deductions may be made totaxable income: ã Deductions for charitable contributions inaccordance with the IRPF Act and the Law on the tax system for non-profit organizations andsponsorship tax ... on thefollowing 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-taxationagreement containing a clause on the exchangeof information.5) Non-profit organizations of a cultural orcharitable nature. Tax base and tax ratesThe tax base...
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UNCITRAL Digest of Case Law on the United Nations Convention on Contracts for the International Sale of Goods pptx
... Case Law on the United Nations Convention on Contracts for the International Sale of GoodsUNITED NATIONS COMMISSION ON INTERNATIONAL TRADE LAW UNITED NATIONSNew York, 20122012 Edition ... italiana, 2003, 896 ff. iiiContentsIntroduction to the Digest of Case Law on the United Nations Convention on Contracts for the International Sale of Goods ixThe 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...
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law on intellectual property 2005.doc
... 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...
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law on investment
... 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. ...
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