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.

(d) Net excess (shortfall) of income over expenditure

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.

Between 1959 and 2005, about half of the growth of the middle class s income came from increased net government expenditures. Indeed, from 2000 to 2004, the increase in net government expenditures accounted for 150 of income growth, as other sources of income shriveled up.

The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of PSD.

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.

if the assets sold are equity, the total assets, business income and net assets are respectively the product of total assets, business income and net assets of the invested enterprise and the equity percentage of the investment.

These reforms enabled the Office to generate a net income of US 100,000 in 2001.

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.

Net income from PSD for the year ended 31 December 2004 was 291,125,000, broken down as follows

Net income for breast cancer research went down by 84 percent, or 60 million dollars in one year.

The total estimated income reflects a net reduction of 3,090,700 resulting from decreases under a number of sources.

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.

Under the above 2005 plan and budget estimates, the 2005 year end net income from operations is 2.91 million.

The midterm recalculation has also moved Bolivia moving from the middle income to the low income category Venezuela from the net contributor country (NCC) category to the middle income category and Croatia, Poland and the Slovak Republic from the middle income to the NCC category.

5. Approves a net decrease of 34,642,200 dollars in the appropriation approved for the biennium 2000 2001 and a net increase of 19,097,000 dollars in the estimates of income for the biennium, to be apportioned among expenditure and income sections, as indicated in the report of the Secretary General

6. Approves a net increase of 81,246,800 dollars in the appropriation approved for the biennium 2006 2007 and a net increase of 28,857,800 dollars in the estimates of income for the biennium, to be apportioned among expenditure and income sections as indicated in the report of the Secretary General

After the addition of income in the amount of 184,000, the initial revised appropriation amounts to 329,501,900 gross ( 298,437,000 net).

Provisions under staff assessment amount to 8,096,100, reflecting a net decrease of 269,400, which is offset under income from staff assessment.

Provisions under staff assessment amount to 16,875,500, reflecting a net increase of 838,000, which is offset under income from staff assessment.

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.

13. Approves a net increase of 176,866,900 dollars in the appropriation approved for the biennium 2002 2003 and a net increase of 2,807,300 dollars in the estimates of income for the biennium, to be apportioned among expenditure and income sections as indicated in the report of the Secretary General A 57 616.

The financial report indicates that during the second quarter, JD.com realized non GAAP profit, with net income reaching RMB 391.4 million yuan.

It paid only 90 per cent of the gap, while the remaining 10 per cent (about 140 million annually) is covered by net factor income, which is mainly the income of Palestinian workers in Israel.

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 .

Net income from the private sector includes proceeds from the sale of greeting cards and other products, private sector fund raising and contributions from NGOs.

In previous bienniums, bank charges were shown as a net amount after the interest income had been offset against the charges under Investment Management Service.

The 2005 budget proposal foresees revenues in the amount of 53.77 million and expenditures of 50.86 million, resulting in a projected net income of 2.91 million.

(a) 25,878,800 dollars, being the net of half of the estimated income other than staff assessment approved for the biennium 2002 2003 under resolution B above

Based on income projections in the plan, total expenditures (net of reimbursement costs) for 2005 and 2006 are forecast to be 2,131 million and 2,076 million, respectively.

(b) a statement of estimated income, including income classified as miscellaneous in accordance with regulation 7.1 information on revenue producing activities shall show estimated gross revenue and expenditure for each activity as well as the credit to the income section of the budget in respect of the net revenue from each activity.

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.

11. Approves a net increase of 172,851,200 dollars in the appropriation approved for the biennium 2004 2005 and a net increase of 9,406,800 dollars in the estimates of income for the biennium, to be apportioned among expenditure and income sections as indicated in the report of the Secretary GeneralA 59 578. and amended to reflect the recommendation of the Advisory Committee A 59 601.

Beginning in the fourteenth week of their pregnancy, expectant mothers with net family income less than 21,000, are eligible for the maximum financial benefit of 81.44 per month.

After deducting the average marketing expense of US 21.9 million and production cost of US 30.5 million, the net income stood at US 81.9 million on average, which topped the income list. Its profit rate was much higher than that of theatrical distribution.

The net expenditure for the biennial support budget for 2004 is approximately 70.3 million, representing 21.2 per cent of regular resources and 13.9 per cent of total resources income.

Net pension Net pensionable salary is that part of net salary that is used to derive the gross pensionable salary. Net pensionable salary is the total net salary less the

Reducing the tax preferences for non corporate business entities (such as partnerships) that pass their income through to their owners individual returns would also broaden the tax base subject to the corporate income tax. Pass through companies now account for more than 80 of net business income (by far the highest share in the developed countries).

1.61 Current projections of income and expenditure for 2005, shown in Table 3 below, indicate a funding gap for the regular budget of 11.1 million when comparing the net budgeted expenditure of 399.8 million (see Table 3 below) with total expected income of 388.7 million (based on indicative estimates from donors as well as interest income).

Total gross expenditures under the regular budget ( 154,009,900) are reduced by an anticipated income ( 3,224,200), and the resulting net requirements ( 150,785,600) are financed by assessed contributions payable by Member States.

The rate of contributions for health insurance is calculated on net incomes (the employed, 15 per cent, pensions 3.75 per cent and cadastral income of farmers at 15 per cent).