Previous position include Regional Director, Regional Directorate Director for Information Technology, Directorate of Tax Information Executive Secretary, National Tax Court and head of district, District Tax Office, Jakarta.

Two non member countries have taken a contrary position to that of the OECD Commentary in this respect (para. 21 positions on the Commentary to article 5 of the OECD Model Tax Convention).

6. The Board has noted the position taken by the Administration.

The position taken did not reflect on the work of the NGO.

A gasoline and diesel tax was introduced as a result of a decision taken in 1992.

Mr. Bellenger (France) expressed support for the position taken by the Mexican delegation.

The position taken by WHO on the matter was endorsed by many delegations.

Tax. Full tax. English tax.

Africa has taken a common position on that issue, which my delegation wholly endorses.

The Russian Federation has taken several major steps to improve tax collection, including the termination of non cash arrangements for clearing arrears and actions against large, high profile tax debtors.

The Committee welcomes the initiative taken by the State party to make baby products, including medicine, tax free.

The representative of Germany has lately taken an inappropriate stance with respect to Algeria's position.

Note has been taken of the reasons presented by your Government as underlying its position.

I hope it's clearly understood that no advantage is to be taken of her position.

In Europe s highly taxed economies, better tax compliance or selective revenue measures can produce only a small amount of additional tax revenue without undermining growth. Spending cuts are the only way to improve the budget position significantly.

Income tax (under the Tax

Similarly, explanatory statements of position may be made in connection with a decision taken without a vote.

Her Government had not yet taken a final decision on the criminalization of certain practices and the tax deductibility of bribes.

The Chairman observed that there seemed to be little support for the position taken by the Belgian delegation.

Ms. TAMLYN (United States of America) and Mr. AQUARONE (Netherlands) expressed support for the position taken by Ireland.

The only tax you've paid is whiskey tax.

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.

The President We have heard the last speaker in explanation of position before action is taken on the draft resolution.

Tax

Tax.

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

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.

The Acting President (spoke in French) We have heard the last speaker in explanation of position before a decision is taken.

He felt let down by recent events, and deeply regretted the position taken by some delegations in order to force agreement.

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

The team made a detailed register of the verification work, recording each position visited, confirming the geographic location accurately by the use of both map and global positioning system (GPS), recording the number of photographs taken of the position and noting any remarks about the position.

Tax revenue

The decisions should be left completely to domestic courts, without an explicit position being taken by the United Nations in the Commentary.

I shall call on those representatives who wish to speak in explanation of position before action is taken on the draft resolution.

I give the floor to the representative of Armenia, who wishes to speak in explanation of position before a decision is taken.

To our regret, negotiations in the Commission are deadlocked because of the intransigent and highly politicized position taken by the Transdniester side.

In explanation of his position before action was taken on the draft resolution, a statement was made by the representative of Mexico.

The Acting President I call on the representative of Egypt, who wishes to speak in explanation of position before action is taken.

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.

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.

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

I shall now call on those representatives who wish to speak in explanation of position before action is taken on the draft resolution.

I call on the representative of Myanmar, who wishes to speak in explanation of position before action is taken on the draft resolution.