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

Smart Taxation

2. Taxation

B. Taxation

Taxation system

Taxation policy

Bureaucracy and the taxation system pose a heavy burden, while the structures which exist in mature market economies to support business activity are lacking.

International taxation, etc.

Coordination and efficiency of procedures would be of great help to investors, and heavy taxation would only favour the informal business sector over the formal.

1. Taxation and customs

Alternative types of taxation

V. Taxation of officials

There is no taxation.

International Taxation and Global Development

Why Taxation Must Go Global

3. Investment and taxation laws

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

Indonesian cooperatives are recognized as business enterprises by the law of 1992 and are subject to taxation by the law of 1994, before which time they were tax exempt.

(i) A common environmental taxation structure

Has lectured and written articles on taxation.

Taxation and determining location of the parties

Previous positions include Deputy Director, Division of International Fiscal Relations and Taxation for Non residents, Department of Taxation, Ministry of Finance.

Has published papers on accounting and taxation issues.

I've set up a system for direct taxation.

Except taxation by 6month installments could get tedious.

Director General of Taxation, Ministry of Finance and Privatization.

United Nations Model Double Taxation Convention between Developed and

However, the transmitting State may exempt from taxation in the transmitting State certain payments by payors of income located in that transmitting State to non residents and foreign companies not doing business in the transmitting State.

The ability of drug traffickers to operate with impunity and avoid taxation infects other business practices, and further corrodes public confidence in the ability of State authorities to regulate economic activity equitably for the common good.

(ii) Minimum taxation target rates, with an effective multilateral consultative process for reviewing taxation rates and possible exemptions, and monitoring the effects of taxes in reducing emissions

Referring to corporate income made sense when company taxation was seen as a back stop within a system of progressive taxation of personal incomes. But most countries have now adopted dual income taxation that treat the fruits of capital more leniently than other personal income.

Business, business, business.

Taxation, Pension and Gratuity. Within the taxation system in Pakistan, there is no direct or indirect linkage between taxes tax credits and nature or size of the family.

55. Social security benefits in Iceland are financed largely through taxation.

Although there is no taxation in the Territory, each person between 15 and 65 years of age is required to perform public work each month in lieu of taxation.

When fully enacted, the Business Companies Act will extend the zero tax regime currently enjoyed by IBCs to local companies and will bring the Territory into full compliance with the European Union (EU) Savings Tax Directive and EU Code of Conduct on Business Taxation, as required by the United Kingdom of all its Territories.17

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

Germany s attractiveness to investors would rise with simpler and more investment friendly taxation, improved incentives for business start ups and R amp D, less bureaucracy and red tape, and no further energy cost increases. Getting there will take time.

However, such flat taxes may significantly reduce the progressive impact of taxation.

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

Director, Division of International Fiscal Affairs, Department of Taxation, Ministry of Finance.

Has published books and articles on tax law and double taxation treaties.

The introduction of new or increased oil taxation shall be ruled out.

(a) Introduction increase of environmental taxation by one or more Parties and

(d) A framework for the introduction of an environmental taxation scheme and