Such investment is often undertaken with a view to minimizing the overall tax burden of a company and may also be undertaken to hedge against currency movements.

(a) Fiscal incentives reduce the tax burden for a foreign investor.

The Government and Parliament must finally decide to substantially lessen the tax burden.

A 15 tax would raise 300 billion. The choice of tax rate would be part of the negotiation over how far to reduce the overall US corporate tax rate.

The Government has drawn up draft laws on reducing the tax burden on the labour remuneration fund, introducing a single land tax, tax stimulation for small businesses and restructuring the debts of industrial enterprises.

Other members considered that the overall level of a country's debt itself constituted a significant burden.

In addition, automatic reporting enables tax administrations to implement programmes that may benefit taxpayers by reducing their compliance burden.

Xinhua News Agency, Beijing, October 1 (reported by Liu Hongxia Ma Rui) The electronic commerce retail export enterprises received another benefits in the aspect of tax burden on October 1st, concerning value added tax and consumption tax exemption, etc.

In many countries, tax reform has already significantly increased the share of direct taxes in overall revenue. Raising tax rates for the wealthiest citizens in developing a more progressive income tax framework would bolster this progress.

These results, however, will be insufficient to meet the intermediate indicative tax burden target of 10.4 per cent set for 1998.

Together with the tax reform, consumption tax policies for general consumer goods such as clothing and cosmetics will be optimized, with overall adjustments made to the scope of taxation, tax rates, and the different parts of the taxation process.

30. The Government has reformed the tax structure, reducing overall rates while widening coverage through improved efficiency in collection.

At the same time, it has also greatly reduced the production and import links value added tax burden of anti cancer drugs.

Rapid response in the early stages of a crisis can make a remarkable difference and can lessen the overall funding burden.

Since 2000, the overall child poverty rates for Newfoundland and Labrador have decreased both on a before and after tax basis.

While this may enhance the overall profitability of a firm, it may also imply reduced tax revenue for the home economy.

When the prerequisites for the tax allowance for children are met, maintenance payments may no longer be taken into account as an exceptional burden .

Amended legislation on maternity, adoptive leave, parental leave, equality, the introduction of tax individualization and reductions in the tax burden on work, the development of a childcare infrastructure and women's educational achievements had all brought about that increase.

Tax. Full tax. English tax.

According to projections by the Mission and international financial agencies, the net tax burden by the end of the year will be below 9.5 per cent.

This means that it will need to overhaul its state owned firms and the financial sector so that resources can flow to the most productive investment projects. Lowering the tax burden on firms including the payroll tax would also be useful.

In addition, the overall programme of major United Nations conferences should be taken into account in recommending a date in order to ensure that the financial burden is manageable within the scope of the overall United Nations budget.

The overall poverty rate (Low Income Cutoffs After Tax) for Newfoundland and Labrador has decreased from 12.8 percent in 2000 to 9.6 percent in 2002.

Income tax (under the Tax

According to conventional wisdom, the corporate tax burden is borne principally by the owners of capital in the form of lower returns. But, as capital becomes more mobile, relatively immobile workers are bearing more of the burden in the form of lower wages and fewer job opportunities.

In that connection, some members expressed the view that the overall level of debt itself constituted a significant burden and that that fact was better reflected in the version of the debt burden adjustment based on a proportion of debt stocks of Member States affected.

Likewise, while limiting the deductibility of net interest for corporations, as many other developed countries have done, would broaden the tax base and discourage excessive reliance on debt financing, it would increase the tax burden on major investments in physical capital, which are often debt financed.

Sarkozy s proposed cure is to boost growth by reducing the tax burden on employers, while simultaneously hiking the rate of value added tax. His main opponent, Socialist leader François Hollande, would impose higher taxes mainly on the wealthy and the financial sector, but also on big business.

Unemployment has risen to a record 11.2 , with 35 of young people jobless. And the tax burden, which has exceeded 40 of GDP since 1990, now stands at almost 43 of GDP.

Tax policies may need to be reformed to promote those services industries that exhibit export potential and could contribute most to overall socio economic growth in the long run.

The only tax you've paid is whiskey tax.

One key idea was to lighten the tax burden on labor . Taking into account the personal income tax and various social contributions, taxation of labor income in China is too high . To be sure, taxes are needed to finance social spending, but revenue sources other than taxes on labor income could do the job. China could usefully explore shifting part of the burden from labor toward property, capital gains, and inheritance taxes.

This does not mean an increase in overall taxation, but simply a substitution in each country of a pollution (carbon) tax for some current taxes. It makes much more sense to tax things that are bad, like pollution, than things that are good, like savings and work.

Moreover, if all of Romney s additional tax cuts were financed in a revenue neutral way, as he promises, only the composition of taxes would change the overall tax share of GDP would not. There is no evidence that this would significantly boost growth, as Romney claims.

The Government also informed the Special Rapporteur that the aim of the law was to allow the prosecution to rely on that presumption by shifting the burden of proving that the quantity of drugs found in the possession of the accused was legal, but that the overall burden of proof lay with the prosecution and that the overall standard was quot beyond reasonable doubt quot (23 April 1996).

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

America s gravest fiscal problem is the short and medium run deficit between tax revenues and spending. This deficit is entirely of Bush s own creation, having enacted and now seeking to extend tax cuts that are not cuts at all, because they merely shift the burden of fiscal consolidation onto future generations.

Hollande s predecessor, Nicolas Sarkozy, tried to address this problem. He exempted voluntary overtime pay from employment tax and shifted some of the burden of labor taxation onto consumption (via a hike in VAT).

Tax

Tax.

That no bearer of burden shall bear the burden of another

That no bearer of burden shall bear the burden of another

Married persons are regarded as individuals for tax purposes, their income tax and property tax being assessed separately.

a Airstrip includes use tax, landing fee and passenger tax.

Director, International Tax Policy Division, Tax Bureau, Ministry of Finance.