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

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

Among fiscal incentives, developed countries appear to prefer accelerated depreciation and specific deductions for corporate income tax purposes.

It is difficult to prove that fragmentation is being effected for tax purposes and for no other valid reason.

However, the ITC was also interested in analysing FDI for export trade purposes.

Recommendation 7 concerning access to banking information for tax purposes proposes that, in the context of counteracting harmful tax competition, countries should review their laws, regulations and practices that govern access to banking information by tax authorities with a view to removing impediments to the access to such information by tax authorities.

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.

Without trade, there can be no sustained equitable economic growth. Without economic growth, tax revenues will not grow. And without tax revenues, improved public services are not sustainable.

Tax. Full tax. English tax.

Gross salaries are established for purposes of separation payments and as the basis for calculating tax reimbursements whenever United Nations salaries are taxed.

Gross salaries are established for purposes of separation payments and as the basis for calculating tax reimbursements whenever United Nations salaries are taxed.

The special character of cooperatives is recognized for regulatory and administrative purposes by the Cooperative Code and supplementary legislation and the Tax Statute of Cooperatives.

See Organization for Economic Cooperation and Development (OECD), Harmful Tax Competition An Emerging Global Issue (1998 OECD report) (Paris, 1998), introduction and chap. 1 and OECD, Improving Access to Bank Information for Tax Purposes (2000 OECD report) (Paris, 2000), paras.

South South RTAs can enhance cooperation (e.g. cooperation between regulators or for infrastructural, competition or trade facilitation related purposes).

How can international cooperation in financial and trade regulation promote more effective use of worker remittances for developing purposes?

In Trinidad and Tobago, national cooperatives are governed by the Cooperative Societies Act, which recognizes the special character of cooperatives for regulatory, administrative and tax purposes.

As other barriers to trade are removed by the Greater Arab Free Trade Area (GAFTA), the expansion of joint venture investment and intraregional trade has become increasingly dependent on the abolition of tax obstacles to cross border activities.

Income tax (under the Tax

Microeconomic factors for investment site selection included the corporate tax structure, trade and customs regimes, the labour market situation and financial infrastructure.

When a Government wants information for domestic compliance and tax administration purposes, it can require local payors of income to report such income automatically through the use of taxpayer identification numbers (TIN) and the tax authorities can match such automatically reported income by computer with the information on the taxpayer's tax return filed with that same TIN.

Among those proposals, I should mention measures to reduce the cost of emigrants' remittances, a levy on financial transactions, a tax on the arms trade, methods of combating tax evasion, new kinds of voluntary and private contributions, a tax on airline tickets and the use of Special Drawing Rights for development.

It must include predictable policies, economic deregulation, openness to trade, rationalized tax structures, adequate infrastructure, transparency and accountability, and protection of property rights.

Trade liberalization measures should be complemented by sound environmental policies, but measures adopted for environmental purposes should not become a means of arbitrary and unjustifiable trade discrimination or a disguised form of protectionism.

The only tax you've paid is whiskey tax.

Future challenges included meeting the need for a tax distribution framework between countries involved in electronic trade and ensuring the equitable distribution of knowledge.

The countries of destination also benefited from the remittances of emigrant workers, for the use of such funds by families for consumption purposes promoted growth and thus higher tax revenues.

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.

Tax

Tax.

The recommendation distinguished between a website and servers through which websites are stored and used and found that in certain circumstances, a server might constitute a permanent establishment for tax purposes.

The addition of this paragraph (5) to article 26 reflects the international trend in this area as reflected in the Model Agreement on Exchange of Information on Tax Matters (OECD Model TIEA) and as described in the report, Improving Access to Bank Information for Tax Purposes (OECD, 2000).

The various themes of the framework included trade policy, competition policy, investment policy, tax policy, corporate governance, public governance, infrastructure development and human resources development.

Information was also made available on the work of the United Nations Conference on Trade and Development (UNCTAD) in strengthening the capacity of Governments to harness indigenous traditional knowledge for economic development and trade purposes.

Broad based consultations and an awareness building campaign will aim at fostering consensus on the purposes and potential benefits of economic and trade integration.

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

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

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

The tax system applicable to gold in the Democratic Republic of the Congo is a disincentive given the existence of free trade zones in neighbouring countries.

Previous positions include adviser responsible for the negotiation of trade agreements, Ministry of Finance Secretariat of Federal Income Tax and adviser, Companhia Vale do Rio Doce.

Tax revenue

In this context, the exporting States need to explain the value of export controls and to demonstrate clearly that, far from obstructing trade for peaceful purposes, they actually make it possible for such trade to take place.

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.

75. The value of open regional integration schemes in the process of multilateral trade liberalization should be properly recognized in that they promoted trade and investment growth in a manner compatible with the principles and purposes of WTO.

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