latvian law on personal income tax
Tài liệu LAW ON PERSONAL INCOME TAX pdf
Ngày tải lên :
17/01/2014, 04:20
... National Assembly promulgates the Law on Personal Income Tax.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Law provides for personal income taxpayers, taxable incomes, incomes ... eligible for
personal income tax exemption or reduction, and personal income tax bases.
Article 2. Taxpayers
1. Personal income taxpayers include residents who earn taxable incomes specified ... payment upon each time of
generation of taxable income in accordance with the law on tax administration.
Chapter IV
IMPLEMENTATION PROVISIONS
Article 34. Effect
1. This Law takes effect on January...
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Long-run macroeconomic impact of increasing tax rates on high-income taxpayers in 2013 potx
Ngày tải lên :
08/03/2014, 06:20
... tax increase on high -income taxpayers for a tax reduction for all
taxpayers. This policy also involves, to some extent, a substitution of higher taxes on capital for
generally lower taxes on ... the double tax contributes to the tax bias
Long-run macroeconomic impact of increasing tax rates on high -income taxpayers in 2013
23
21
Robert Carroll, John Diamond, Craig Johnson and James ... Young LLP.
Long-run macroeconomic impact of increasing tax rates on high -income taxpayers in 2013
5
II. The effect of higher tax rates on economic decision making
The confluence of fiscal...
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Law on Foreingn investment in Viet Nam SUA2
Ngày tải lên :
06/11/2012, 15:51
...
domestic consumption.
5.The duration of the contract.
6.The rights and obligations of the parties to business co-operation contracts.
7.Amendment and termination of the contract and conditions of ...
domestic consumption.
5.The duration of operation of the enterprise.
6.The rights and obligations of the parties.
7.Amendment and termination of the contract, conditions of assignment,
conditions ... economic co-operation with foreign countries and to make
contribution to the modernization, industrialization and development of the
national economy on the basis of the efficient exploitation...
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Application of house’s model for translation quality assessment in assessing the english version of the vietnam’s law on investment no. 59/2005/qh11
Ngày tải lên :
07/11/2012, 14:36
... codification.
Common Law shares roots in Roman law with Civil Law but has a much
different evolution from that of Civil Law. The general principles of Common Law
grow out of the judicial decisions ... http://www.droitcivil.uottawa.ca/world-legal-systems/eng-monde-large.html
Of these five traditions, Civil Law and Common Law are predominant and
will be discussed further in details.
Civil Law, also known as Continental Law or Roman Law, originated ... discussed.
In concluding the chapter on translation methods in A Textbook of Translation,
Newmark goes on to clarify five more translation methods:
(1) Service translation: is translation from one’s...
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Tài liệu Law on Foreingn investment in Viet Nam pptx
Ngày tải lên :
21/12/2013, 03:15
... infrastructure construction
projects in regions with difficult economic and social conditions, investment
projects in mountainous regions and remote or distant regions, and
afforestation projects, ... and foreign parties to business co-
operation contracts have the responsibility to comply with the provisions of
the law on environmental protection.
projects; issue investment licences within ... of this Law. Tax rates
and periods of exemption from and reduction of tax shall be specified in the
investment licence.
If the investment conditions change during the implementation of an...
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Tài liệu Employers: 10 Ways To Earn Federal Income Tax Credits For Your Company ppt
Ngày tải lên :
15/02/2014, 14:20
... Earned Income Credit (AEIC).@ For more information contact
the IRS at 1-800-829-1040; or download Form W-5 , “ Earned Income Credit Advance
Payment Certificate” or Publication 596, “Earned Income ... conditional certification, or
ETA Form 9062, @Conditional Certification Form,” if provided to the job seeker
by a participating agency, such as the Vocational Rehabilitation agencies or the ... hire
is a long-term
family assistance recipient or member of one of the WOTC target groups before they can
claim the Welfare-to-Work or Work Opportunity Tax Credit on their federal tax return....
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Tài liệu VITA/TCE Training Guide - Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) pdf
Ngày tải lên :
16/02/2014, 10:20
... Records of contributions to nondeductible IRAs until all IRA funds are
withdrawn
ã Calculations determining the nontaxable portion of pension income until
all of the pension income is taxable
How ... Status and Exemptions
Lesson 4: Filing Status 4-1
Lesson 5: Personal Exemptions 5-1
Lesson 6: Dependency Exemptions 6-1
Lesson 7: Unique Filing Status and Exemption Situations . . . . . ... state income tax was withheld on any income form, and/or
ã The taxpayer had earned income, and/or
ã The taxpayer has a qualifying child
ã The taxpayer paid higher education expenses
ã The taxpayer...
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Tài liệu International Accounting Standard 12 Income Taxes pdf
Ngày tải lên :
17/02/2014, 10:20
... or liability for tax purposes.
6 Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense
(deferred tax income) .
Tax base
7 The tax base of an asset ... will be taxed at 40%. In addition,
the cumulative tax depreciation of 30 will be included in taxable income and taxed at 30%. On this basis, the
tax base is 80 (110 less 30), there is a taxable ... recognition of deferred tax assets arising from unused tax losses or unused
tax credits, the presentation of income taxes in the financial statements and the disclosure of information
relating to income...
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Tài liệu State Income Taxes and Economic Growth ppt
Ngày tải lên :
20/02/2014, 19:20
... income taxes on
economic growth in the states. Most states introduced an income tax
and came to rely on the income tax as the primary source of revenue.
Jurisdictions that imposed an income tax ... impact of taxes on
economic growth. The marginal tax rate (MTR) is estimated for each
state using equation (1), where total tax revenue is regressed on a
constant and state personal income. The ... 95 percent confidence level.
54
Cato Journal
income taxes on economic growth.
2
Most of those studies find or no
effects of average tax levels on income, but high marginal income tax
rates appear...
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Tài liệu States with “High Rate” Income Taxes are Still Outperforming No-Tax States docx
Ngày tải lên :
20/02/2014, 20:20
... that aempt to control for non -tax factors have oen reached a very dierent conclusion than the
simplistic comparisons constructed by Arthur Laer: namely, that personal income taxes have lile ... nor personal income taxes reduced state economic growth, and that in some cases higher taxes are actually associated with
stronger growth.
21
Reed and Rogers (2004) studied a personal income tax ... top tax rates—are experiencing
economic conditions at least as good, if not beer, than those living in states lacking a personal income tax. Arthur Laer’s claims
to the contrary rely on cherry-picking...
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Taxation of Non-residents in Spain: Non-Resident Income Tax pdf
Ngày tải lên :
06/03/2014, 10:20
... deductions may be made to
taxable income:
ã Deductions for charitable contributions in
accordance with the IRPF Act and the Law on
the tax system for non-profit organizations and
sponsorship tax ... on the
following income, among others:
ã Exempt income (see the section on Exemptions).
ã Income that is exempt by virtue of a double-
taxation agreement.
ã Income paid to IRNR taxpayers without ... international double-taxation
agreement containing a clause on the exchange
of information.
5) Non-profit organizations of a cultural or
charitable nature.
Tax base and tax rates
The tax base...
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UNCITRAL Digest of Case Law on the United Nations Convention on Contracts for the International Sale of Goods pptx
Ngày tải lên :
07/03/2014, 08:20
... Case Law
on the United Nations Convention
on Contracts for the
International Sale of Goods
UNITED NATIONS COMMISSION ON INTERNATIONAL TRADE LAW
UNITED NATIONS
New York, 2012
2012 Edition
... italiana, 2003, 896 ff.
iii
Contents
Introduction to the Digest of Case Law on the United Nations Convention on Contracts for the
International Sale of Goods ix
The Convention as a Whole; Overview ... Case Law on the United Nations Convention on Contracts for the International Sale of Goods
2
See Report of the Working Group on the International Sale of Goods on the work of its ninth session...
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law on intellectual property 2005.doc
Ngày tải lên :
08/03/2014, 23:33
... indications pursuant to this Law.
2. Decisions on grant of protection titles, principal contents of protection titles and decisions on
amendment to, termination of validity or cancellation of ... an application for invention
registration shall include a description of the invention and an abstract of the invention. The invention
description shall contain a descriptive section and the ... provisions of this Law and other related laws.
PART II
Copyright and Related Rights
CHAPTER I
Conditions for Protection of Copyright and Related Rights
SECTION 1
Conditions for...
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law on investment
Ngày tải lên :
08/03/2014, 23:33
... the law on land and the law on tax.
Article 37 Incentives applicable to investors who invest in industrial zones, export processing
zones, high-tech zones, and economic zones
Based on the ... difficult socio-economic conditions; areas with specially difficult socio-
economic conditions.
2. Industrial zones, export processing zones, high-tech zones and economic zones.
â Phillips ... of this Law shall be
entitled to preferential tax rates, the duration of entitlement to such rates and the duration
of exemption from and reduction of tax in accordance with the law on tax.
...
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