... Non-resident individuals and bodies corporate shall be subject to Non-Resident Income Tax (IRNR) depending on the extent to which their income is obtained in Spain. INCOME OBTAINED IN SPAIN Until ... USUAL KINDS OF INCOME OBTAINED BY NON-RESIDENT TAXPAYERS WITHOUT AN PE Income from employment In general, income earned by non-residents for work carried out in Spain shall be subject to tax on ... together several incomes generated within the same calendar quarter by one or more taxpayers. Said tax return shall not include the following kinds of income: - Income whose tax base is the difference between...
Ngày tải lên: 06/03/2014, 10:20
... reported income of high -income taxpayers has been found to be more sensitive to tax rates than that of low- and moderate -income taxpayers. Thus, increasing tax rates on high -income taxpayers ... ordinary income and at a top income tax rate of 39.6% and the increase in the top tax rate applied to capital gains to 20%. The increase in the 2.9% Medicare tax to 3.8% for high -income taxpayers ... ordinary income and at a top income tax rate of 39.6% and increase in the top tax rate applied to capital gains to 20%. The increase in the 2.9% Medicare tax to 3.8% for high -income taxpayers...
Ngày tải lên: 08/03/2014, 06:20
Cambridge University Press Cambridge Certificate In Advanced English Teachers Book - 4
Ngày tải lên: 05/10/2012, 08:21
ANALYSIS OF HYDROXYL RADICAL GENERATION IN ADVANCED OXIDATION PROCESS -EFFECT OF HUMIC SUBSTANCES DURING OZONATION
Ngày tải lên: 05/09/2013, 08:40
Tài liệu Addressing profitability challenges in Advanced Fiber Management for FTTP networks ppt
... within the CO for fault isolation in the PON portion of the network. It would involve designating a spare fiber between the CO and FDH as a test fiber with a dedicated port in the cabinet. In ... configuration is in service turn-up. A technician simply hooks up the ONT at the subscriber premise, then plugs into the maintenance link at the FDH to perform initial testing without having to be ... problem. Using a maintenance fiber in the FDH cabinet, a test link is established between every subscriber and the CO. However, the key is the optical switch. By permanently linking test equipment...
Ngày tải lên: 21/12/2013, 07:17
Tài liệu LAW ON PERSONAL INCOME TAX pdf
... personal income tax include the following kinds of income, except for incomes eligible for tax exemption specified in Article 4 of this Law: 1. Incomes from business activities, including: a/ Incomes ... Other incomes earned from transfer of real estate. 6. Incomes from won prizes, including: a/ Lottery winnings; b/ Sales promotion winnings; c/ Betting or casino winnings; d/ Winnings in prized ... Section 1. DETERMINATION OF TAXABLE INCOMES AND TAXED INCOMES Article 10. Taxable incomes from business 1. A taxable income from business is determined to be equal to turnover minus reasonable...
Ngày tải lên: 17/01/2014, 04:20
Tài liệu Cambridge Certificate in Advanced English 5 pptx
Ngày tải lên: 20/01/2014, 10:20
Tài liệu Employers: 10 Ways To Earn Federal Income Tax Credits For Your Company ppt
... Meet by offering them the “Advanced 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” ... an employer for the tax savings Τ There is minimal paperwork needed to claim the tax credits Use of the tax credit has increased substantially, in recent years: During 2001, 438,604 WOTC ... partnership. Helping those most in need find and retain jobs and gain on-the-job experience benefits all employers and increases America=s economic growth and productivity. We need your input to...
Ngày tải lên: 15/02/2014, 14:20
Tài liệu VITA/TCE Training Guide - Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) pdf
... 3: Determining Taxable Income Lesson 8: Income – Wages, Interest, Etc., Form 1040, Lines 7–11 . . . . . . . . .8-1 Lesson 9: Income – Business; Form 1040, Line 12 9-1 Lesson 10: Income – Capital ... Married Filing Jointly) with three or more qualifying children ã $13,660 ($18,740 if Married Filing Jointly) with no qualifying child Investment Income Taxpayers whose investment income is more ... 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 made estimated tax payments When in doubt, it...
Ngày tải lên: 16/02/2014, 10:20
Tài liệu Master of Science in Business Economics - Master of Science in Advanced Business Studies - PhD programme in Business Economics docx
... Commercial Engineering or Commercial Engineering in Information Sciences; ã a Masters degree (with honours) in Commercial Sciences or Commercial Engineering obtained at a European institution of ... have a keen interest in recent analytical developments in business economics and a desire to work in research positions at universities, in business or in national and international institutions. Application ... Modelling 6 ã Consumer Behaviour 6 Minor 12 Students choose one minor and select courses within this minor for 12 ECTS: ã Strategy and Innovation, International Business, Entrepreneurship, Financial Economics,...
Ngày tải lên: 20/02/2014, 16:20
Springer Tracts in Advanced Robotics Volume 29 ppt
... Springer Science+Business Media springer.com â Springer-Verlag Berlin Heidelberg 2007 Printed in Germany The use of general descriptive names, registered names, trademarks, etc. in this publication ... concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in other ways, and storage in data banks. Duplication of this publication ... 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under German Copyright Law. Springer is a part of Springer Science+Business...
Ngày tải lên: 05/03/2014, 15:20
Connectives in advanced Swedish EFL learners’ written English – preliminary results potx
... 1984. Causal linking in spoken and written English. Studia Linguistica 38: 20-69. Altenberg, B. 1986. Contrastive linking in spoken and written English. In English in Speech and Writing: A Symposium, ... of Learning and Instruction, State University of New York at Buffalo. Connor, U. 1991. Linguistic/rhetorical measures for evaluating ESL writing. In Assessing second language writing in academic ... sub- corpora in the ICLE corpus – and in some cases the Swedish sub-corpus especially – contains writing that is more informal in style than the native English-speaking student writing (see for instance...
Ngày tải lên: 10/03/2014, 05:20
Insurance-Based Credit Scores: Impact on Minority and Low Income Populations in Missouri doc
... non-minorities in worst interval % of high income in worst intervals - % low income in worst intervals Estimates Based on EI Model (King, 1998) Company Minority Status Income A 19.0% 27.7% B 39.5% 16.8% ... Individuals in Worst Credit Score Interval(s), by Minority Status and Family Income: Summary 31 Table 7: % of Individuals in Worst Credit Score Interval(s), by Minority Status and Family Income: ... 5% Bounds 5.0% to 57.3% 6.8% to 18.3% By Income Method Individuals Earning Less than Median Income Individuals Earning More Than Median Income Percentage Point Difference EI 33.7% (.0199) 7.3%...
Ngày tải lên: 15/03/2014, 07:20
Frontiers in Advanced Control Systems doc
... Company. After selecting proper inputs and output, an input ˝ Uoutput locally linear neuro-fuzzy (LLNF) model is identified for the plant in various operation points in the kiln. In (Li & Lee, ... free online edition of this book is available at www.intechopen.com Additional hard copies can be obtained from orders@intechopen.com Frontiers in Advanced Control Systems, Edited by Ginalber ... learning solutions to HJ equations online. In control theoretic terms, the PI algorithm amounts to learning the solution to a nonlinear Lyapunov equation, and then updating the policy through minimizing...
Ngày tải lên: 16/03/2014, 23:20
Master of Science in Economics: Master of Science in Advanced Studies in Economics potx
... adequate background in economics, a keen interest in recent analytical developments in economics and the desire to work in research positions in business, in national and international institutions ... Developments in European Integration 6 ã Fixed Income Securities 6 ã Advanced International Monetary Economics 6 ã The Empirics of Financial Markets 6 ã Advanced Development Economics 6 ã Welfare, Inequality ... University in South Africa, Insper in Brazil, and the Singapore Management University. Faculty of Economics and Business Master of Science in Economics Master of Science in Advanced Studies in Economics PhD...
Ngày tải lên: 17/03/2014, 06:20
“High Rate” Income Tax States Are Outperforming No-Tax States pot
... weather. With this in mind, the growth of states lacking an income tax is no more than coincidental. Six of the nine states not levying a personal income tax are located in the south or western ... period. In terms of the remaining measure, median income growth, North Dakota ranks second behind only West Virginia, another state that levies an income tax. Conclusion Whether looking at income ... page) in spreading the talking point that the nine states without personal income taxes have economies that far outperform those in the nine states with the highest top tax rates. 2 In reality,...
Ngày tải lên: 17/03/2014, 07:20