(a) Tax allowance for children

(d) Tax allowance for fostering

(c) Special allowance for interpreters.

E. Mission subsistence allowance special operations approach

248. The tax allowance for fostering the parents child relationship has been abolished with effect from 1990.

The general family allowance, the special child allowance and the multiple birth allowance are payable automatically without application, but application must be made for ordinary and extra child allowances and adoption allowance.

At the same time, because the high temperature allowance is part of the wage and not welfare, such allowance shall be included in the total wages, with tax deducted.

(b) Special allowance of 15,000 per annum for the President

247. As from 1990, an education allowance may also be granted for children over 27 but still under 29 who performed the statutorily prescribed military or civilian service such an allowance may be granted together with a tax reduction on the grounds of an exceptional burden due to maintenance payments in the amount of the tax allowance for children.

As from 1996, the tax allowance to be granted for each eligible child amounts to DM 6,264 per year.

If the child benefits do not suffice to effect the prescribed tax exemption, the tax allowance for children is deducted and the child benefit payments already made are adjusted accordingly.

Lastly, while ICSC had endorsed the proposed change from mission subsistence allowance to the after 60 day daily subsistence allowance rate as the basis for calculating the special operations living allowance under the special operations approach, his delegation had concerns about that proposal.

The creation of a special post allowance for the special missions could duplicate the post adjustment system.

The staff member has a special post allowance to the P 2 level.

(ii) The President shall receive a special allowance of US 15,000 per annum.

The state's family benefits are childbirth allowance, child allowance, child care allowance, single parent's child allowance, conscript's child allowance, school allowance, foster care allowance, start in independent life allowance, allowance for families with three or more children and families raising triplets, and adoption allowance.

They are also governed by special regulations for specific economic activities and, in some cases, have special tax exempt or tax reduction status on income and assets.

The basis for the determination of the children s allowance, on the other hand, was the tax abatement and social security payments for children.

All pensioners are paid a special allowance of Rs. 600 per month and a substantial number are also paid a cost of living allowance of Rs. 260.

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

The special child allowance is DKr 2,169 quarterly per child as of 1 January 1996.

(b) An additional special allowance of 15,000 per annum for the President of the Tribunal ( 15,000)

These benefits include housing allowance, transport allowance medical allowance and social security benefits.

Such staff receive the normal entitlements associated with the place of assignment, including post adjustment, mobility and hardship allowance and assignment grant, as well as a special operations living allowance (which is similar to mission subsistence allowance) at the non family duty station.

226. These benefits include the family allowance and the nursing allowance, as well as the child care allowance and the care allowance.

Promotion career related issues (PC) include performance appraisal, grade at entry, special post allowance, denial of promotion.

In recognition of this special status, cooperatives are exempted from paying corporate tax.

The child benefits apos supplement is paid in cases where the tax allowance for children is not or not fully effective because the income is too low.

The special character of cooperatives was not recognized for regulatory, administrative or tax purposes and they were treated like any other private enterprise having to survive in a free market without special tax treatment.

Another way of attracting foreign investment may consist in providing special tax regimes for private investors, such as exemption from corporate tax or other taxes, exemption from income tax for foreign personnel required to staff the project, exemption from real estate tax, tax concession on royalties, import duties.

(e) Education allowance. With regard to the education allowance

Tax. Full tax. English tax.

The Commission also welcomed the efforts by the organizations aimed at harmonizing their practices with regard to the entitlements of staff serving at non family duty stations and endorsed the proposed change from mission subsistence allowance to the after 60 day daily subsistence allowance rate as the basis for calculating the special operations living allowance under the special operations approach.

The most important of them are the social insurance benefits for workers maternity leave and allowance, confinement allowance, child care leave and allowance, care leave and allowance.

10. The following entitlements are calculated by the system gross salary, staff assessment, dependency allowance, adjusted dependency allowance, post adjustment, hardship, mobility and non removal elements of the mobility and hardship allowance, pension contribution, language allowance, recruitment allowance, salary differential and non resident s allowance.

Four priority procedures, namely, dependency benefits, education grant, rental subsidy and special post allowance, have been streamlined and automated.

For this reason, there are usually no special economic or tax arrangements made for them.

Today, the special character of cooperatives is not recognized for regulatory, administrative or tax purposes.

Disablement allowance

Child allowance

Daily allowance.

Specialist allowance

Specialist allowance

13. Mission subsistence allowance, travel costs and clothing and equipment allowance.

(b) A special allowance of US 15,000 for the President and an allowance of US 94 per day, subject to a maximum of US 9,400 per annum for the Vice President when acting as President