Director General, International Taxation Department, State Administration of Taxation.

5. National insurance tax.

Impact of national tax rates

In December, State level laws on sales and excise taxation were passed.

The G 20 proposed the setting of five tariff bands for developed countries and four tariff bands for developing countries, with the capping of 100 per cent for developed countries and 150 per cent for developing countries.

Inspector General, National Tax Administration.

In developing countries, tax holidays, exemptions from import duties and duty drawbacks are more prominent.

Lan Min, the head of Personal Income Tax Division of Shanghai Tax Bureau of the State Administration of Taxation, said.

In many countries, there is considerable scope for domestic resource mobilization. Broadening the tax base, improving tax administration, and closing gaps in the value added tax could make a significant difference in lower income countries, where tax revenues account for only about 10 14 of GDP, compared to 20 30 of GDP in high income countries.

The agricultural sector is protected through high tariffs, tariff picks, tariff escalation and non tariff barriers in many developed countries, and market access is often denied to products from developing countries, including landlocked developing countries.

The Direction Générale des Impôts (DGI), the tax authority, has continued to try to widen the scope of the tax collection base through various schemes in Government controlled areas in an effort to increase State revenues.

The Commission noted that not only the comparator but a majority of countries provided a credit through their tax systems to married taxpayers.

Instead, developing country leaders must draw on the experiences of both developed countries and their peers to design tax policies that meet the basic requirements of operability, buoyancy, and stability. This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

The developed countries should avoid resorting to anti dumping and countervailing duties to unfairly target developing country exports.

(iii) Committee of Experts on International Cooperation in Tax Matters

Documents

Nor has high taxation in the Nordic countries impeded economic performance. Rather than relying mainly on income taxation, as in the US, the Nordic countries rely on value added taxation, which provides a relatively high amount of revenue with relatively low rates of evasion and few distortions to the economy.

Tax. Full tax. English tax.

1273 Tax treaties between developed and developing (XLIII) countries

(t) Committee of Experts on International Cooperation in Tax Matters.

Spain

F. Ad Hoc Group of Experts on International Cooperation in Tax Matters

Tariff and non tariff barriers should be removed in order to improve the access of commodities from developing countries to the markets of the developed countries.

United Nations Model Double Taxation Convention between Developed and

As a result of the Uruguay Round and national tariff reforms, average tariff levels of many countries have now been reduced to relatively low levels.

Excise taxes may be levied when goods leave a factory or arrive at a port, simplifying measurement, collection, and monitoring, while ensuring coverage and limiting evasion. But, despite their robust base and low administrative costs, excise taxes currently amount to less than 2 of low income countries GDP, compared to roughly 3 in high income countries.

National Commission on Free Zones. Report, 1997 2001.

Trade liberalization by developing countries has narrowed the gap between their MFN tariff levels and those of developed countries, although levels generally remain higher in the developing economies, where tariffs are still relatively important as sources of revenue and tools of development policies.

Chief Budget Analyst and Head of Tax Policy Revenue Unit, Ministry of Finance and National Planning.

Other States may resort to laws prohibiting tax evasion, given that this illegal income is neither declared nor taxed.

Previous positions include principal economist (tax policy), Ministry of Finance and National Planning and senior revenue analyst, Ministry of Finance and National Planning.

Developing countries apply rates above 12 per cent ad valorem more frequently than the Quad countries but have fewer extremely high rates.

Deputy Director, Division of International Treaties, Department of Revenue, Ministry of Finance.

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

This rate refers to the effectively applied tariffs for imports from developing countries.

In a majority of developing countries, import duties account for the largest share of government revenues how are such revenues going to be affected by the expansion of electronic commerce, and how would a tax free Internet commerce (such as proposed by the United States) affect the income of these countries?

India s complex system of national and state sales taxes distorts domestic trade. Replacing these taxes with a national value added tax and using revenue sharing to the states has been long debated and should now be enacted.

For countries not to suffer an unacceptable decline in State revenue, more accurate assessment and duty collection were imperative.

In this system of this taxation there are no reduced rates based on the family situation of the taxpayer.

After the tax reduction, the finished automobile tax rate of China s automobile has been lower than the average level of developing countries, which is in line with the actual situation of China s automobile industry.

Exemption from import and export duties and taxes in respect of particular belongings right to transfer earnings and savings from the State of employment to the State of origin or any other State imposition of taxes and avoidance of double taxation principle.

A careful study of these countries mainly post communist countries in Eastern Europe and a smattering of tiny micro states worldwide suggests that there are three main reasons. First, some countries are so relatively poor and lacking in domestic capital that they opt to drop rates in order to attract foreign investors.

In the comparator's case, different tax brackets applied based upon the marital status and the taxpayer was allowed a personal exemption for each member of his her family.

Report of the Committee of Experts on International Cooperation in Tax Matters (former Ad Hoc Group of Experts on International Cooperation in Tax Matters) on its first session (Council resolution 2004 69)

Most of the developing countries maintain high tariff protection with rates rising above 100 per cent in their automobile industry.