The net addition to his taxable income was thus 6,135 NLG.

The total annual personal taxable income must not exceed the amount of annual pension paid to uninsured old people by O.G.A.

2.2 Under article 42 of the Dutch Income Tax Law (1964), employees using a company car for private purposes must add 20 per cent of the catalogue price of the car to their taxable income.

The income tax rates applicable to individuals resident in Gibraltar range from 17 per cent on the first 4,000 of taxable income to 45 per cent after the first 15,000 (see A AC.109 2001 10, para. 16, for details of income tax and exemptions).

One of the parents or the person maintaining the child can also deduct additional non taxable income for every child under 17 years old starting from the third child.

He argues that he should have been treated equally with the privileged group of taxpayers which had been exempted from the additional 4 per cent increase of the taxable income.

4.3 Subsidiarily, the State party submits that the increase of the author's taxable income by an additional 4 per cent of the catalogue price of the company car did not violate article 26.

At the same time, employees using a company car were exempted from any increase of the taxable income, if they could prove that their private use of the car does not exceed 1,000 kilometres per year.

However, the Court held that this did not amount to discrimination since the distinction was not one that affected the applicant's human dignity, but rather was based on the good faith policy that CPP contributions should be paid from taxable income.

There were 1585 taxable items in total for the tax reduction goods, which accounted for about 19 of total taxable items in our country. The average tax rate was reduced from 10.5 to 7.8 by an average of 26 .

While a Qatari company could sponsor PSG, if the value of the sponsorship was deemed to exceed standard market rates UEFA would not allow it to count as legitimate income.

Under this approach, taxable income would be determined from the consolidated accounts based on international accounting standards (IAS), which since 2005 have become legally binding for EU listed companies financial reports. This offers full tax write offs for losses within company groups, and transfer prices would no longer matter.

Consistency with article 26 could have been ensured by increasing the taxable income of all commuters using a company car, who live more than 30 kilometres from their workplace, by 4 per cent of the car's catalogue price, irrespective of the extent of their private use of the car.

It was deemed impossible.

Rather, the aim of harmonization is to make cross border trade easier for business. For example, if there is no standard way to determine taxable income, or offset losses, it is hard for firms including banks to sell their products in other member states or to optimize their cross border corporate structures.

According to the tax reduction fact sheet of different income groups, for the people whose monthly income will be 8000 yuan, 10000 yuan, 20000 yuan, and 50000 yuan after deducting the three insurances and one fund , the taxable amounts after the tax reform will be 90 yuan, 290 yuan, 1590 yuan, and 9090 yuan respectively. Compared with the monthly threshold of 3500 yuan, the corresponding tax reduction ratio is 73.9 , 61.1 , 49.0 , 18.8 respectively.

2.3 By decision of 15 July 1998 concerning tax year 1994, the Supreme Court found that the additional increase of the taxable income by 4 per cent of the catalogue price in cases where the private use of a company car exceeds 1,000 kilometres per year was contrary to article 26 of the Covenant.

Financial firms in the United States pay about 34 of their profits in taxes, and, while they can deduct interest payments to creditors from taxable income, equity is not taxed as favorably. Most countries have similar tax preferences for debt over equity, thereby encouraging financial and other corporations to use more debt, as financial analysts have long known.

For example, someone who receives 8,000 a year in transfer payments (such as food stamps, housing assistance, and the Earned Income Tax Credit) might be deemed to have received the equivalent of 4 an hour toward meeting the minimum wage. That individual s combined income would be achieved with a lower cost to the employer, increasing the individual s ability to find employment.

The Chinese government recently modified the tax law to exclude employers contributions to employee pension plans from taxable income and to allow the funds in those plans to accumulate tax free. This tax favored employee saving plan is a good substitute for more comprehensive social security pensions, but it has had the undesirable effect of increasing household saving, rather than increasing consumer spending.

2.5 On 11 April 2001, the tax inspector of s Gravenhage assessed the author's tax declaration for 2000, adding an amount of 10,701 NLG (24 per cent of the company car's catalogue price of 44,590 NLG) to his taxable income and deducting the 4,566 NLG that the author had paid to his employer for the private use of the company car.

He verily deemed that he would never return (unto Allah).

He verily deemed that he would never return (unto Allah).

It was deemed particularly important in terms of fundraising capacity.

Even though the allowances are taxable as wages under the 2000 Revenue Code, when the auditors come from the Revenue Department they treat this issue in a relaxed way.

Those who are deemed ineligible for relief will be swiftly deported.

In the most recent budget, the federal government s outlays for Medicare in 2010 are projected to be over 500 billion, while Medicaid will cost taxpayers over 250 billion. Private health insurance is generally provided by employers, which is encouraged by treating employer payments for health insurance as a tax deductible business expense while not including the value of that insurance as taxable income to employees.

(i) Non euro income, expenditure and changes in reserves and fund balances other than as highlighted below will be stated at the equivalent amount of euros applicable as at the deemed date of the transaction applying the United Nations operational rate of exchange as at that date

Nineteen were high income, 21 were middle income and 10 were low income countries.

The Committee may wish to make observations and recommendations, as deemed appropriate.

So low income here, high income there.

Income section 1 Income from staff assessment

Transactions in other currencies are converted into euros as follows income, expenditure and changes in reserves and fund balances at the applicable United Nations operational rate of exchange at the deemed date of the transaction and assets, liabilities, reserves and fund balances at the applicable United Nations operational rate of exchange at the date of the statement (see also note 1 (q) below on Other income Gain loss on exchange).

As regards commission income, it is required to make disclosure of the amount of such income at current period and last period by category (income from application fee, income from redemption fee, income from transition fee and income from subscription fee).

Consequently, the Human Rights Committee's monitoring cannot in this respect be deemed comprehensive.

When abstaining, a member shall be deemed not to have cast its votes.

Individuals were not deemed qualified to determine the need for such a test.

If such information is deemed to put that person's physical integrity at risk

(b) There will be no unforeseen situations originating from events deemed force majeur

Current US law allows businesses to deduct from their taxable income the wages of all employees, except the top five executives, for whom deductions are limited to 1 million of annual pay, unless the excess compensation is performance related. Spurred partly by this tax incentive, corporations have shifted top executives compensation toward shares, options, and other forms of profit sharing and stock ownership, largely leaving out regular workers.

It plots income, average income in China as a percentage of average income in the United States.

a) Other income includes interest income and miscellaneous income in the range of 3 million per annum.

amount in the income estimates under income section 1, Income from staff assessment, of the programme budget.

By World Bank classification, 34 government donors were high income countries, 19 were upper middle income, 26 were lower middle income and 19 were low income countries.

So of course, what you don't do properly yourself is never deemed done really.