(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

(iii) Payments made in accordance with the provisions of the present regulation shall be charged to the Tax Equalization Fund

The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

2. The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

2. The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

The credit balance in the tax equalization account at the end of 2005 consisted of 97.3 million due to the United States of America, and 12 million due to other Member States.

(e) Revenue derived from staff assessment not otherwise disposed of by specific resolution of the General Assembly shall be credited to the Tax Equalization Fund established by General Assembly resolution 973 A (X)

IS1.2 All revenue from staff assessment not otherwise disposed of by specific resolution of the General Assembly is credited to the Tax Equalization Fund established by the Assembly in its resolution 973 A (X) of 15 December 1955.

There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 218,242,100 dollars, consisting of

There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 218,242,100 dollars, consisting of

Progress towards the equalization of opportunities for persons with disabilities

2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 218,725,650 dollars, consisting of

2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 218,242,100 dollars, consisting of

2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 179,097,566 dollars, consisting of

2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 204,230,264 dollars, consisting of

2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 213,298,950 dollars, consisting of

2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 240,912,700 dollars, consisting of

2. There shall be set off against the assessment on Member States, in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955, their respective share in the Tax Equalization Fund in the total amount of 231,612,600 dollars, consisting of

Noting with satisfaction that the Standard Rules on the Equalization of the Opportunities for Persons with Disabilities play an increasingly important role in the equalization of opportunities for persons with disabilities,

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.

19. Also decides that, in accordance with the provisions of its resolution 973 (X), there shall be set off against the apportionment among Member States, as provided for in paragraph 18 above, their respective share in the Tax Equalization Fund of the additional amount of 61,600 dollars approved for the Mission

Also decides that, in accordance with the provisions of its resolution 973 (X), there shall be set off against the apportionment among Member States, as provided for in paragraph 18 above, their respective share in the Tax Equalization Fund of the additional amount of 61,600 dollars approved for the Mission

Also decides that, in accordance with the provisions of its resolution 973 (X), there shall be set off against the apportionment among Member States, as provided for in paragraph 18 above, their respective share in the Tax Equalization Fund of the additional amount of 61,600 dollars approved for the Mission

Also decides that, in accordance with the provisions of its resolution 973 (X), there shall be set off against the apportionment among Member States, as provided for in paragraph 18 above, their respective share in the Tax Equalization Fund of the additional amount of 61,600 dollars approved for the Mission

35.2 Amounts withheld in the form of staff assessment are revenue to the Organization, which, to the extent not otherwise disposed of by specific resolution of the General Assembly, is credited to the Tax Equalization Fund for the purposes envisaged in Assembly resolution 973 A (X) of 15 December 1955.

Capital tax differences among countries would induce capital to flow from the high tax to the low tax economies.

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

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

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.

In October 2004, Canada's First Ministers agreed to change both Equalization and TFF. The new framework

Monitoring the implementation of the Standard Rules on the Equalization of Opportunities for Persons with Disabilities

Previous positions include Director, Income Tax Division Director, Korean National Tax Tribunal Vice Director, Individual Income Tax Division and Principal Administrator of the Financial Transaction Unit, Tax Treaty, Transfer Pricing and Financial Transaction Division, Centre for Tax Policy and Administration, OECD.

In paragraph 47 of its report, the Board recommends that the Administration apply the provisions of regulation 4.12 of the Financial Regulations and Rules of the United Nations by crediting the balance of the tax equalization accounts of a Member State against the assessed contributions due from that Member State in the following year.

This tax credit replaces the family benefits program, the non refundable tax credit for dependent children and the tax reduction for families.

Tax revenue

Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury.

Shanghai tax departments have carried out a series of comprehensive activities of tax propaganda since the announcement of the new personal income tax law.

45. Further decides that, in accordance with the provisions of its resolution 973 (X) of 15 December 1955, there shall be set off against the apportionment among Member States, as provided for in paragraph 44 above, their respective share in the Tax Equalization Fund of 11,380,200 dollars, representing the estimated staff assessment income approved for the Operation

High unemployment countries include high tax Germany, France, and Italy, but also low tax Japan and Spain. Low unemployment nations include low tax Britain and the US, but also very high tax Denmark and Sweden.

(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

By comparison, 18.6 per cent have not taken any of the above measures to monitor equalization of opportunities.