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Sample records for annual internal taxation

  1. Obtaining your annual internal taxation certificate

    CERN Document Server

    2006-01-01

    (cf. Article R IV 2.04 of the Staff Regulations) Your annual internal taxation certificate will state the taxable amount of your CERN remuneration, payments and other financial benefits and the amount of tax levied by the Organization during the previous financial year. In France, your tax return must be accompanied by this certificate. Current Members of the Personnel (including Members of the Personnel participating in a pre-retirement programme): - You will receive an e-mail containing a link to your printable annual certificate, which will be stored together with your pay and leave statements (e-Payslips). - You can also access your annual certificate via https://hrt.cern.ch (open 'My Payslips' at the bottom of the main menu.) - If you experience any technical difficulties in accessing your annual certificate (e.g. invalid AIS login or password), please contact CERN's AIS support team at ais.support@cern.ch. Former Members of the Personnel:- If you remember your AIS login and password, you can acc...

  2. Taxation in France | Memorandum concerning the annual internal taxation certificate and the declaration of income for 2012

    CERN Document Server

    2013-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 15 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at this link. In case of difficulty in obtaining your annual certificate, send an e-mail ex...

  3. TAXATION IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2011

    CERN Document Server

    2012-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 1st March 2012. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the following link: https://cern.ch/admin-eguide/Impots/proc_impot_attestation_interne.asp. ...

  4. Taxation in France - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2015

    CERN Multimedia

    2016-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administration Processes Department, is available since 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your an...

  5. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2014

    CERN Document Server

    HR Department

    2015-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, has been available since 20 February 2015. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN pers...

  6. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2013

    CERN Multimedia

    2014-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules).   I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are ...

  7. International double taxation

    OpenAIRE

    Körbl, Hugo

    2012-01-01

    1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international elemen...

  8. INCOME TAX IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2009

    CERN Multimedia

    HR Department

    2010-01-01

    You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2009 income declaration form. For any other specific questions, they are invited to comply with the instructions attached to the form. I\t- Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the FP Department, has been available since 1st March 2010 (see Bulletin No. 10-11/2010). It is intended exclusively for the French tax authorities. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual ...

  9. Memorandum from the HR and FI Departments and the Legal Service concerning the annual certificate of internal taxation for 2006

    CERN Multimedia

    2007-01-01

    This memorandum follows on from the one published in Bulletin No. 10-11/2007 on 5 March 2007. Pursuant to the Staff Rules and Regulations in force in 2006 (Article R IV 2.04), an annual certificate of internal taxation for the 2006 financial year has been drawn up for members of the personnel. This certificate notably states the total amount of remuneration, payments and other financial benefits received by the member of the personnel concerned, as well as the amount of internal tax levied by the Organization for the same period. The annual certificate of internal taxation for 2006 is now available. If you are currently a member of the CERN personnel you will have received an e-mail containing a link to your annual certificate, which you may print, if necessary*. You can also access your annual certificate via http://hrt.cern.ch (open 'My Payslips' at the bottom of the main menu.) If you are no longer a member of the CERN personnel or are unable to access your annual certificate in the manner indicate...

  10. Considerations Regarding the International Taxation

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-03-01

    Full Text Available Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure social equity. Studies on the topic of international taxation, in its traditional meaning, were addressed to the problems regarding the international taxation effects on trade and investments, unequitable and discriminatory taxation, also the means of preventing such cases, international fiscal evasion, all these aspects being comprised into the area of fiscal competition. The present concept of international taxation, meant to cross states borders, in order to redistribute the income or to achive other objectives with international implications, such as fight against poverty, maintaining world peace or environment protection, is a quite recent one.

  11. Information Sharing and International Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation-away from parametric tax coordination and

  12. International and domestic aspects of double taxation

    OpenAIRE

    Murgáčová, Miroslava

    2010-01-01

    International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receive...

  13. International Taxation and Cross-Border Banking

    OpenAIRE

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international ban...

  14. The International Double Taxation – Avoiding Methods

    OpenAIRE

    Nicoleta Barbuta-Misu

    2009-01-01

    The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting m...

  15. International taxation and multinational firm location decisions

    OpenAIRE

    Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; Nicodème, Gaëtan J.A.

    2008-01-01

    Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to ...

  16. International taxation and cross-border banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998�2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI.

  17. The International Double Taxation – Avoiding Methods

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-06-01

    Full Text Available The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting method,on the other hand, but the comparing of tax reduction between methods of exemption and crediting.

  18. International taxation and multinational firm decisions

    NARCIS (Netherlands)

    Barrios, S.; Huizinga, H.P.; Laeven, L.; Nicodeme, G.

    2012-01-01

    Using a large international firm-level data set, we examine the separate effects of host and additional parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. The impact of

  19. International Taxation and Cross-Border Banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI.

  20. International and national aspects of double taxation

    OpenAIRE

    Doležalová, Veronika

    2007-01-01

    Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes att...

  1. Application of international double taxation conventions in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2016-01-01

    In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the...

  2. The International Double Taxation – causes and avoidance

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-10-01

    Full Text Available The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occursfrequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferationoutside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is anobstacle to the development of economic relations between states, reducing the revenue of the international operators and their interests in makinginvestment abroad. This paper presents the main causes that determine double taxation, its forms, i.e. the economic double taxation and theinternational legal double taxation, the need for eliminating the double taxation and avoidance methods.

  3. The International Double Taxation – causes and avoidance

    OpenAIRE

    Nicoleta Barbuta-Misu; Florin Tudor

    2009-01-01

    The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferation outside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is an obstacle to the development of economic relations between states, ...

  4. International Taxation of Philanthropy : Removing tax obstacles for international charities

    NARCIS (Netherlands)

    Koele, I.A.

    2007-01-01

    Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic

  5. Do international tax relations impede a shift towards expenditure taxation?

    OpenAIRE

    Genser, Bernd

    1990-01-01

    The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise tax...

  6. Digital Economy: The Future of International Taxation of Business Income

    OpenAIRE

    Baumann, Anton

    2017-01-01

    The subject of the thesis is to make an assessment on the situation of the international taxation of business income in a digitalized economy. It has long been obvious that existing international tax rules, especially the Permanent Establishment, is outdated and unfit to allocate taxation right between states in the digital economic era. As economic development has continued, tax development has stagnated. The question of the thesis becomes: what are the possible solutions to this issue? The ...

  7. ICT and international corporate taxation: tax attributes and scope of taxation

    OpenAIRE

    Schäfer, Anne; Spengel, Christoph

    2002-01-01

    In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is n...

  8. Application of international double taxation conventions in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2016-12-01

    Full Text Available In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international double taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 double taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international double taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex double taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economi c – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.

  9. Avoidance of international double taxation. Taxation of business profits in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2017-12-01

    Full Text Available In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this article represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The article ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of

  10. International double (non-)taxation : comparative guidelines from European legal principles

    OpenAIRE

    Vijver, Van de, Anne

    2015-01-01

    Abstract: The principle of fairness advocates against international double taxation and international double non-taxation. Countries and international organizations (OECD, G20 and EU) have taken several initiatives against such taxation. However, these initiatives are not always effective. Also, certain legal authors question the legitimacy of the OECD and its action plan on BEPS. The essential goal of this research is to find guidelines to address international double (non-) taxation. We fir...

  11. Who bears the burden of international taxation? Evidence from cross-border M&As

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2012-01-01

    Cross-border M&As can trigger additional taxation of the target's income in the form of non-resident dividend withholding taxes and acquirer-country corporate income taxation. This paper finds that this additional international taxation is fully capitalized into lower takeover premiums. In contrast,

  12. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  13. International Taxation and the Direction and Volume of Cross-Border M&As

    OpenAIRE

    Huizinga, Harry; Voget, Johannes

    2006-01-01

    In an international merger or acquisition, the national residences of the acquirer and the target determine to what extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that the parent-subsidiary structure of newly created multinational firms reflects the prospect of international double taxation. The number of acquiring firms at the national level similarly reflects international double taxation. The evidence suggests that tax ...

  14. Incentives and Information Exchange in International Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    The exchange of taxpayer-specific information between national tax authorities has recently emerged as a key and controversial topic in international tax policy discussions, most notably with the OECD s harmful tax practices project and the EU s savings tax initiative.This paper analyses the effects

  15. Corporate Taxation and the International Challenge

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2014-01-01

    It is argued that the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory...... corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened...... party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective....

  16. Corporate Taxation and the International Challenge

    Directory of Open Access Journals (Sweden)

    Schmidt Peter Koerver

    2014-11-01

    Full Text Available It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.

  17. International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions

    OpenAIRE

    Nils Herger; Christos Kotsogiannis; Steve McCorriston

    2011-01-01

    While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international tax relief stipulated in bilateral tax treaties and the effect of withholding taxes) affect the role of taxation for FDI, and how tax issues differ according to the investment strategies—‘horizontal’ and ‘vertical’—pursued by %multinational fir...

  18. Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options

    OpenAIRE

    Holzmann, Robert

    2016-01-01

    There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently limited analytical guidance on the taxation of retirement provisions within a country, and there is virtually none for the taxation of internationally portable pensions. For both national and international taxation of pensions, th...

  19. Taxation in France

    CERN Document Server

    HR Department

    2011-01-01

    Memorandum concerning the annual internal taxation certificate and the declaration of income for 2010 You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, has been available since 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the follo...

  20. Avoidance of international double taxation. Taxation of business profits in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2017-01-01

    In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its juris...

  1. International energy annual 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The International Energy Annual presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 220 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy reported in the International Energy Annual includes hydroelectric power, geothermal, solar, and wind electric power, biofuels energy for the US, and biofuels electric power for Brazil. New in the 1996 edition are estimates of carbon dioxide emissions from the consumption of petroleum and coal, and the consumption and flaring of natural gas. 72 tabs.

  2. Cross-border Intra-group Hybrid Finance and International Taxation

    OpenAIRE

    Eberhartinger, Eva; Pummerer, Erich; Göritzer, Andreas

    2010-01-01

    In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one...

  3. Taxation in Switzerland

    CERN Document Server

    HR Department

    2010-01-01

    Memorandum concerning the 2009 internal taxation certificate and the 2009 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the Finance and Procurement Department, will be available from 1st March 2010. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. You can also access your annual certificate via http://hrt.cern.ch (open “Pay info” in the menu &...

  4. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2011-01-01

    Memorandum concerning the 2010 internal taxation certificate and the 2010 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, will be available from 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above,...

  5. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2016-01-01

    Memorandum concerning the 2015 internal taxation certificate and the 2015 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administrative Processes department, will be available on 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual cer...

  6. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the 2007 income tax declaration forms sent out by the cantonal tax administrations. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Re...

  7. Capital Gains on the Alienation of Assets Operated in International Traffic Under Double Taxation Conventions

    OpenAIRE

    Castro-Arango, José Manuel; Universidad Externado de Colombia

    2015-01-01

    This article analyzes the taxation of capital gains on the alienation of assets, particularly vessels, ships and aircrafts operated in international traffic from the perspective of double taxation conventions. Therefore, Article 13 of the OECD Model convention is analyzed from its respective commentaries, the history of the Model and the proposed changes. The research also cover the comparison with the United States Model Convention and the treaty practice. Finally, as an auxiliary source, th...

  8. Towards an International Tax Order for the Taxation of Retirement Income

    OpenAIRE

    Genser, Bernd

    2015-01-01

    In the last decades all over the world pension policy reforms have tried to account for the changing demographic and socio-economic framework. An excellent starting point for economic analyses of reform strategies is the Mirrlees Review which argues that pension policy should simultaneously address pension benefit design and the taxation of pensions. We focus on old-age pension taxation and address policy conflicts which come along with international migration of citizens as employees and pen...

  9. Taxation in Switzerland

    CERN Multimedia

    2015-01-01

    Memorandum concerning the 2014 internal taxation certificate and the 2014 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits that it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 20 February 2015. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to acce...

  10. TAXATION IN SWITZERLAND

    CERN Document Server

    2012-01-01

    Memorandum concerning the 2011 internal taxation certificate and the 2011 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available as of 1 March 2012. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN personnel or are unable to access ...

  11. Taxation in Switzerland

    CERN Document Server

    2014-01-01

    Memorandum concerning the 2013 internal taxation certificate and the 2013 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access yo...

  12. Taxation in Switzerland

    CERN Multimedia

    2013-01-01

    Memorandum concerning the 2012 internal taxation certificate and the 2012 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 25 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access y...

  13. Taxation in Switzerland

    CERN Document Server

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the 2008 internal taxation certificate and the 2008 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations and CERN Bulletin Nos. 17 and 24 of 24 March 2008) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the Finance and Procurement Department, has been available since 1st March 2009. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out ...

  14. International energy annual 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-04-01

    The International Energy Annual presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 220 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy reported in the International Energy Annual includes hydroelectric power and geothermal, solar, and wind electric power. Also included are biomass electric power for Brazil and the US, and biomass, geothermal, and solar energy produced in the US and not used for electricity generation. This report is published to keep the public and other interested parties fully informed of primary energy supplies on a global basis. The data presented have been largely derived from published sources. The data have been converted to units of measurement and thermal values (Appendices E and F) familiar to the American public. 93 tabs.

  15. International Taxation and the Direction and Volme of Cross-Border M&As

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.

    2006-01-01

    In an international merger or acquisition, the national residences of the acquirer and the target determine to what extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that the parent-subsidiary structure of newly created

  16. SOCIAL WELFARE AND TAXATION EFFECTS ON INSURANCE. AN INTERNATIONAL EMPIRICAL STUDY

    Directory of Open Access Journals (Sweden)

    VLADU ALINA BEATTRICE

    2009-05-01

    Full Text Available This paper analyzes the influence of the level of economic development as well as the level of taxation on insurance activity. To this purpose we reviewed the national and international literature and collected data on international level (for both year 2

  17. Taxation of tourism from an international perspective / La fiscalidad del turismo desde una perspectiva internacional

    Directory of Open Access Journals (Sweden)

    Laura Pastor Arranz

    2015-10-01

    Full Text Available This article analyzes the current situation of the international tourism industry highlighting its importance in the economy of the countries and its cross-cutting nature as well as the effects caused by the coordination of its strategies with the policies of the other economic sectors. Furthermore, public funding of tourism is studied by tax levy through the precepts of the economic theory of taxation, consistent with optimal levels of social welfare, examining the international tourism taxation from the perspective of OECD countries, proceedings of the European Union and the Spanish tax system concerning this sector.

  18. International energy annual 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-01

    The International Energy Annual presents information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Production and consumption data are reported in standard units as well as British thermal units (Btu). Trade and reserves are shown for petroleum, natural gas, and coal. Data are provided on crude oil refining capacity and electricity installed capacity by type. Prices are included for selected crude oils and for refined petroleum products in selected countries. Population and Gross Domestic Product data are also provided.

  19. International energy annual 1995

    International Nuclear Information System (INIS)

    1996-12-01

    The International Energy Annual presents information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Production and consumption data are reported in standard units as well as British thermal units (Btu). Trade and reserves are shown for petroleum, natural gas, and coal. Data are provided on crude oil refining capacity and electricity installed capacity by type. Prices are included for selected crude oils and for refined petroleum products in selected countries. Population and Gross Domestic Product data are also provided

  20. International energy annual, 1986

    International Nuclear Information System (INIS)

    1987-01-01

    The International Energy Annual presents current data and trends for production, consumption, stocks, imports, and exports for primary energy commodities in more than 190 countries, dependencies, and areas of special sovereignty. Also included are prices on crude petroleum and petroleum products in selected countries. This report is published to keep the public and other interested parties fully informed with respect to primary energy supplies on a global basis. The data presented have been largely derived from published sources and from United States Embassy personnel in foreign posts. The data have been converted to units of measurement and thermal values familiar to the American public

  1. Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation

    OpenAIRE

    Marius HERBEI; Sorin DUDAS; Aura COSTEA

    2010-01-01

    There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of subsidiaries or branches abroad, of the foreign investments of capital and of the external loans, of the development of economic and financial affai...

  2. Corporate taxation in Iceland and the international challenge

    Directory of Open Access Journals (Sweden)

    Agnarsdóttir Fjóla

    2014-11-01

    Full Text Available This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.

  3. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    Directory of Open Access Journals (Sweden)

    Jônatas de Pessoa Alburquerque Martins

    2014-11-01

    Full Text Available To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied through the selection of six independent variables, in order to verify the behavior of the double taxation treaties in view of the investments. Through the estimated model, it was verified that these treaties had a positive and statistically significant impact – when compared to earlier studies – on the direct foreign investment volume. When dividing the sample between the investments received and made in Brazil, a greater increase was identified in the direct foreign investments received (130.1% than in the investments made (76.9%, although this was the variable with the second largest positive impact in the model. In conclusion, exclusively in the Brazilian context, the international double income taxation is a relevant factor in the investment decision, as the presence of treaties to guarantee the investors in the receipt of revenues without double taxation substantially increases the investment flow. This study differs from earlier research by the sample that only contains treaties in force in Brazil.

  4. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    NARCIS (Netherlands)

    D. Molenaar (Dick)

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD

  5. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document.

  6. Some means of avoiding of international juridical double taxation used by Romania

    OpenAIRE

    Daniela Lidia Roman

    2013-01-01

    Barrier to the free movement of persons, capital, goods and services, international juridical double taxation is an objective pursued by interested states in international financial flows increase, they act to eliminate or reduce it. Fiscal law and practice of world states leads, in many cases, to tax the same income or the same property in the same fiscal year by two different states. Thus, the entrepreneurs, the capital owners, residents of a state are discouraged in investing, obtaining in...

  7. Synthesis of Evidence for Tobacco Taxation Policy Reform in West ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Existing evidence shows that tobacco taxation policies, when they make tobacco ... annual conference of McGill's Institute for the Study of International Development. ... In this ROSSA bulletin: Meet Kathryn Toure, the new regional director of ...

  8. The Impact of Fiscal Competition about International Double Taxation in a Nash Equilibrium Point of View

    OpenAIRE

    Trandafir Adina

    2010-01-01

    This paper examines international tax rules, with respect to both corporate income tax rates and tax rules for double taxation. This article assumes that governments set non-discriminatory tax rates on domesticand foreign-sourced corporate income and can choose no tax allowance as the tax rule. Consequently, the Nash equilibrium outcomes contradict the intuition underlying previous studies: no tax allowance is chosen as the tax rule where world economic welfare can be maximized. The purpose o...

  9. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    OpenAIRE

    Molenaar, Dick

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD recommendation to tax the performance income of non-resident artistes. Article 17 of the OECD Model Tax Convention sets aside the normal allocation rules of Article 7 (Business Profits) and Article 15 (Income ...

  10. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document. Consequently : 1) The Finance Committee is invited to: - recommend the Council to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01); - approve the amendments to the Staff Regulations set out in the Annex (new Articles R IV 2.01 to R IV 2.04 and Annex R A 1 bis), subject to the approval of the proposed system by the Council. 2) The Council is invited to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01). The aforemen...

  11. International energy annual, 1991

    International Nuclear Information System (INIS)

    1992-12-01

    This report is prepared annually and presents the latest information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Trade and reserves are shown for petroleum, natural gas, and coal. Prices are included for selected petroleum products. Production and consumption data are reported in standard units as well as British thermal units (Btu) and joules

  12. International Energy Annual, 1992

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-14

    This report is prepared annually and presents the latest information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Trade and reserves are shown for petroleum, natural gas, and coal. Prices are included for selected petroleum products. Production and consumption data are reported in standard units as well as British thermal units (Btu) and joules.

  13. International Energy Annual, 1992

    International Nuclear Information System (INIS)

    1994-01-01

    This report is prepared annually and presents the latest information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Trade and reserves are shown for petroleum, natural gas, and coal. Prices are included for selected petroleum products. Production and consumption data are reported in standard units as well as British thermal units (Btu) and joules

  14. Double Taxation Agreements: Between EU Law and Public International Law

    OpenAIRE

    Hofmann, Herwig

    2011-01-01

    After the first drafts of the Treaty of Lisbon were available outside of the small circle of cogniscenti, specialists of the various policies tried to establish whether the new Treaty on European Union (TEU) and Treaty on the Functioning of the European Union (TFEU) contained anything relevant for their specific areas of law. People interested in tax law and those interested in the relation between EU law and public international law quickly established that one familiar yet not always well u...

  15. International energy annual, 1989

    International Nuclear Information System (INIS)

    1991-02-01

    This report is prepared annually and presents the latest information and trends on world energy production, consumption, reserves, trade, and prices for five primary energy sources: petroleum, natural gas, coal, hydroelectricity, and nuclear electricity. It also presents information on petroleum products. Since the early 1980's the world's total output of primary energy has increased steadily. The annual average growth rate of energy production during the decade was 1.9 percent. Throughout the 1980's, petroleum was the world's most heavily used type of energy. In 1989, three countries--the United States, the USSR, and China--were the leading producers and consumers of world energy. Together, these countries consumed and produced almost 50 percent of the world's total energy. Global production and consumption of crude oil and natural gas liquids increased during the 1980's, despite a decline in total production and demand in the early part of the decade. World production of dry natural gas continued to rise steadily in the 1980's. For the last several years, China has been the leading producer of coal, followed by the United States. In 1989, hydroelectricity supply declined slightly from the upward trend of the last 10 years. Nuclear power generation rose slightly from the 1988 level, compared with the marked growth in earlier years. Prices for major crude oils all increased between 1988 and 1989, but remained well below the price levels at the beginning of the decade. 26 figs., 36 tabs

  16. International energy annual, 1993

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-05-08

    This document presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 200 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy includes hydroelectric, geothermal, solar and wind electric power and alcohol for fuel. The data were largely derived from published sources and reports from US Embassy personnel in foreign posts. EIA also used data from reputable secondary sources, industry reports, etc.

  17. Potash Taxation: How Canada’s Regime is Neither Efficient nor Competitive from an International Perspective

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2015-01-01

    Full Text Available Saskatchewan — and by extension, Canada — is the largest producer of potash in the world, accounting for over 30 per cent of global production. Perhaps the good fortune of having an abundance of such a valuable natural resource has engendered an approach whereby tax policy has not been considered a top priority. That would at least be one explanation for the alarmingly inefficient and uncompetitive potash regime that currently exists in Saskatchewan. New Brunswick’s potash-taxation regime is at least somewhat better designed than Saskatchewan’s, although it hardly stands as a model of efficiency. In both cases, poorly designed policies are hindering the provinces’ economic potential and, in turn, Canada’s. Put bluntly, when compared against its international peers, Saskatchewan’s potash-tax regime is not only the most complex and inefficient, it can also be the least competitive since its tax incentives conditioned on dated production levels and investment sizes cannot be used in perpetuity. Whereas its international peers tend to tax all potash investment projects equally, the marginal effective tax and royalty rates (METRR on potash investment projects in Saskatchewan, either itemized or aggregated, are so widely varied that it is possible to calculate a METRR gap between two different projects as much as 48 percentage points. The convoluted nature of Saskatchewan’s regime benefits no one — not producers, investors, or the provincial government, which is left without any revenue certainty from its most significant natural resource. In fact, in recent years, where potash production and sales value rebounded substantially in Saskatchewan from 2009 levels, excessive tax allowances resulted in the province incurring three years of tax revenue losses from its potash production tax. New Brunswick’s potash-taxation regime is less complex than Saskatchewan’s, but it is not efficient. The province recently introduced a price

  18. AMIRA international annual report 2006

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-07-01

    AMIRA International Limited is an independent association of companies to promote research in fields of interests to the mineral, coal and petroleum industries and provides its services to members in many parts of the world. The annual report contains the chairman's report, chief executive's report, details of operations, members and research; a summary of research programmes in the following areas: multi-disciplinary, geoscience, mine engineering, mineral processing, extractive metallurgy and sustainability. It contains a concise financial report for the year ended 30 June 2006. Details of projects in each area are given. Topics include: mineral flotation, hoist rope inspection and 3D imaging for underground mining.

  19. The David R. Tillinghast Lecture - What's Source Got to Do with it - Source Rules and U.S. International Taxation

    OpenAIRE

    Shay, Stephen E.; Fleming, J. Clifton, Jr.; Peroni, Robet J.

    2002-01-01

    Arguably, the largest problem in international income taxation is the proper treatment of income that is subject to the legitimate taxing claims of two or more countries. A source country's jurisdiction to tax foreign persons is limited to income earned within the source country's borders. Under current international norms, however, the taxpayer's residence country is required to accommodate the source country's taxing right by employing a foreign tax credit or by exempting foreign source inc...

  20. AMIRA international annual report 2008

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-07-01

    AMIRA International Limited is an independent association of companies to promote research in fields of interests to the mineral, coal and petroleum industries and provides its services to members in many parts of the world. The annual report contains the chairman's report, chief executive officier's report, members and research and gives a 50-year review and details of the encyclopaedia 'Data Metallogenica'. Details are given of projects in the following areas: geoscience, mine engineering, mineral processing, extractive metallurgy; sustainability and multi-disciplinary. It contains a concise financial report for the year ended 30 June 2008. Details of projects in each area are given. Topics include: mineral flotation, software for underground mining design, drilling technologies and mineral processing.

  1. AMIRA international annual report 2007

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-07-01

    AMIRA International Limited is an independent association of companies to promote research in fields of interests to the mineral, coal and petroleum industries and provides its services to members in many parts of the world. The annual report contains the chairman's report, chief executive officier's report, details of operations, members and research, and a summary of research programmes in the following areas: geoscience, mine engineering, mineral processing, extractive metallurgy; multi-disciplinary; and sustainability. It contains a concise financial report for the year ended 30 June 2007. Details of projects in each area are given. Topics include: mineral flotation, hoist rope inspection and 3D imaging for underground mining.

  2. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    OpenAIRE

    Jônatas de Pessoa Alburquerque Martins; Jackeline Lucas Souza

    2014-01-01

    To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied t...

  3. Handbook of Research on Environmental Taxation

    OpenAIRE

    2012-01-01

    The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence t...

  4. Taxation of cooperatives from the perspective of international expansion and sustainable development of social economy

    Directory of Open Access Journals (Sweden)

    Gemma Patón García

    2014-07-01

    Full Text Available The economic crisis has created a major concern in developedcountries for control of social risks with negative effects on growth and this problem can be approached from the perspective of Corporate Social Responsibility (CSR. Thus, CSR is seen as an entrepreneurial attitude aimed at promoting social, economic and environmental purposes while guarantying competitiveness in the international market. Thus, social economy can contribute to sustainable development, economic and social cohesion, to promote productive and income distribution, to ensure employment and equality of opportunities. The purpose of this study is to have an influence onthe role that taxation plays in the area of incentive policies related to social economy and very prominently manifested in the legal status of cooperatives. The approach aims to provide proposals on tax regulation of cooperatives taking the perspective of the international context and the size of the sector in countries like Spain and Peru in order to encourage cooperative social responsibility. Indeed, the importance of providing a legal and fiscal framework to promote their internationalization connects providentially with the principles that govern the cooperative action. We consider that it is essential, from the perspective of sustainable development and cooperatives’social responsibility, to take into account in the tax regime applicable criteria that can be justified on constitutional principles, the general interest of society or internationalization economic activity. Also, there could be other positive effects in the area of Latin America, such as decreasing tax evasion and the formalization of at least a portion of the informal sector of the economy, including the real impulse to CSR.

  5. Environmental taxation. An overview

    International Nuclear Information System (INIS)

    Marcus, Vincent; Duboucher, Peggy; Ben Maid, Atika; Devaux, Jeremy; Nicklaus, Doris; Calvet, Melanie; Poupard, Christophe; Pourquier, Francois-Xavier; Vicard, Augustin; Monnoyer-Smith, Laurence

    2017-01-01

    This official publication proposes a detailed overview of the situation of environmental taxation in France. It first gives a general overview by discussing some key figures, by recalling the chronology of the main environmental taxation arrangements, and by discussing lessons learned from French and foreign experiments for an efficient, acceptable and consistent taxation. The second part proposes a detailed presentation of environmental taxation by distinguishing its main themes and objectives: struggle against climate change, reduction of air pollution and water pollution, and wastes, preservations and development of resources from biodiversity (soil artificialization, sustainable management of fauna and flora), efficient use of non renewable resources and of water (water resources, energetic and mineral raw materials). For each of these themes, the report presents the environmental problematic, and the existing arrangements, and proposes some elements of international comparison. The last part proposes a list of all environmental taxes

  6. Energy taxation

    International Nuclear Information System (INIS)

    2001-06-01

    This study presents the energy taxation, as an energy policy tool, applied to the fossil fuels and to the electric power. Taxes, tax revenue and taxation in function of the energy content or the carbon content are discussed. Many tables and statistical data illustrate this analysis and allow the comparison with other countries in Europe. (A.L.B.)

  7. International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania)

    OpenAIRE

    Cornelia LEFTER; Simona CHIRICĂ

    2010-01-01

    The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments is the accession of Romanian into European Union. During pre- and after accession phase Romania has adopted the mandatory European fiscal legislation. Beeing member of EU, Romania has indirectly amended...

  8. Informal Taxation.

    Science.gov (United States)

    Olken, Benjamin A; Singhal, Monica

    2011-10-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts.

  9. Informal Taxation*

    Science.gov (United States)

    Olken, Benjamin A.; Singhal, Monica

    2011-01-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. PMID:22199993

  10. 31 CFR 346.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  11. 31 CFR 341.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  12. 31 CFR 352.10 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

  13. 31 CFR 332.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  14. International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania

    Directory of Open Access Journals (Sweden)

    Cornelia LEFTER

    2010-09-01

    Full Text Available The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments is the accession of Romanian into European Union. During pre- and after accession phase Romania has adopted the mandatory European fiscal legislation. Beeing member of EU, Romania has indirectly amended many of its double tax treaties sparing the long process of legislative amendments, including individual renegotiation and amendment with each of the contracting EU member states.

  15. The Subsidiarity of International Treaties Against Double Taxation Critical Analysis of French Jurisprudence

    OpenAIRE

    Marinho, Anapaula Trindade

    2016-01-01

    The application of tax treaties by national courts around the world is not uniform. Depending on the country where a given taxpayer raised a conflict between the provisions of the national tax rules and the regime provided by a tax treaty, the interpretation of the tax treaty might vary. The result can lead to a situation of double taxation, contrary to the aim of tax treaties. The contribution is about a particular principle of law that the Administrative French Supreme Court, i.e., the “Con...

  16. Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

    Directory of Open Access Journals (Sweden)

    Hilling Axel

    2015-12-01

    Full Text Available This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well.

  17. Law and taxation in the construction of an internal frontier in the kingdom of Aragon (Ribagorza 1250-1300

    Directory of Open Access Journals (Sweden)

    Guillermo Tomás Faci

    2011-12-01

    Full Text Available Until the middle of the 13th century, the border which divided Aragon from Catalonia was as vague as their respective political identities. However, in the last decades of that century both countries became differentiated administrative structures, as a result of development of state power of the Crown of Aragon’s kings, and of its characteristic territorial organisation; the natural consequence was that the previously non-existent internal frontier came about gradually. The insertion of Ribagorza on one side of the new border caused disagreements, not just among the Catalan and Aragonese political elites, but also among the local social forces. The purpose of this article is to explain that the conflicting interests of those groups on such issues as written law or extraordinary taxation were the key to the conflict.

  18. Handbook of Research on Environmental Taxation

    DEFF Research Database (Denmark)

    , their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people......The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using...... taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes...

  19. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and may help to explain some current trends...... in international tax policy. Covering the taxation of labour income and capital income as well as indirect taxation, the paper also illustrates how some of the key results in optimal tax theory may be derived in a simple, heuristic manner....

  20. Tourism: a Soft Touch for Increased Taxation

    OpenAIRE

    McMahon, Frank

    1999-01-01

    This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, fi...

  1. International Energy Agency 2012 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-06-01

    The IEA Executive Director’s Annual Report 2012 is the first of a regular annual series reporting on the IEA’s operational and organisational achievements, as well as challenges and events over the year. It is presented to the IEA Governing Board and released publicly to ensure transparency and also to take stock of the organisation’s activities from a strategic perspective. 2012 was a transitional year for the IEA, given fundamental changes in the global energy economy as well as internal management and budget issues. At the same time demand for IEA products set new records, and the public and political impact of IEA work through effective communication was measured as high.

  2. Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

    Directory of Open Access Journals (Sweden)

    Hilling Axel

    2015-12-01

    Full Text Available This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.

  3. Generation 4 International Forum. 2008 annual report

    International Nuclear Information System (INIS)

    2008-01-01

    This 2008 Annual Report is the second annual report issued by GIF (Generation IV International Forum). It provides an update on the GIF organization, membership, and participation in research and development (R-D) projects for each Generation IV system. It summarizes the milestones for development of each system and progress of the R-D toward their accomplishment. Finally, it includes a brief description of the cooperation between GIF and other international endeavors for the development of nuclear energy. Chapter 2 describes the membership and organization of the GIF, the structure of its cooperative research and development arrangements, and the status of Member participation in those arrangements. Chapter 3 provides a summary of the GIF R-D plans, and its activities and achievements during 2008. It highlights the R-D challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made regarding the development of methodologies for assessing Generation IV systems with respect to the established goals of GIF. Chapter 4 reviews other major international collaborative projects in the field of nuclear energy and explains how the GIF interacts and cooperates with them. Appendix 1 provides an overview on the goals of Generation IV nuclear energy systems and outlines the main characteristics of the six systems selected for joint development by GIF. The list of abbreviations and acronyms given at the end of the report defines terms used in the various chapters including various nuclear energy systems and international programs referred to in connection with GIF R-D activities. Some bibliographical references are given in order to facilitate access to public information about R-D progress and achievements on specific technical issues for GIF systems

  4. Generation 4 International Forum. 2009 annual report

    International Nuclear Information System (INIS)

    2009-01-01

    This 2009 Annual Report is the third annual report issued by GIF (Generation 4. International Forum). It includes 3 chapters in addition to an introduction plus 4 appendices, as follows. Chapter 2 describes the membership and organization of GIF, the structure of its cooperative research and development arrangements as well as the status of Members' participation in such arrangements. Chapter 3 summarizes GIF research and development plans, activities and achievements during 2009. It highlights the scientific and technical challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made on the development of methodologies for assessing Generation IV systems with respect to the established goals of GIF. Chapter 4 reviews the cooperation between GIF and other international programs dealing with the development of nuclear energy. Appendix 1 provides an overview on the goals of Generation IV nuclear energy systems and an outline of the main characteristics of the six systems selected for joint development by GIF. Appendix 2 presents the objectives that have been set for the various System Steering Committees and the associated Project Management Boards for the next 5 years. Appendix 3 reproduces the Table of Contents of the Proceedings from the GIF Symposium held in Paris (France) in 2009. Appendix 4 provides a list of abbreviations and acronyms (with the corresponding definitions) which are used in this report or are relevant to GIF activities

  5. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits. 1.61-21 Section 1... § 1.61-21 Taxation of fringe benefits. (a) Fringe benefits—(1) In general. Section 61(a)(1) provides... vehicle. The fact that another section of subtitle A of the Internal Revenue Code addresses the taxation...

  6. Generation 4 International Forum. 2007 annual report

    International Nuclear Information System (INIS)

    2007-01-01

    This annual report is the first to be issued by GIF (Generation IV International Forum). It summarizes the GIF goals and accomplishments throughout 2007, describes its membership and organization, and provides an overview of its cooperation with other international endeavors for the development of nuclear energy. Future editions will focus on technical progress. Chapter 2 provides an overview on the goals of Generation IV nuclear energy systems and outlines the main characteristics of the six systems selected for joint development by GIF (VHTR - Very High Temperature Reactor; SFR - Sodium-cooled Fast Reactor; SCWR - Super-Critical Water cooled Reactor; GFR - Gas-cooled Fast Reactor; LFR - Lead-cooled Fast Reactor; and MSR - Molten Salt Reactor). Chapter 3 describes the membership and organization of the GIF, the structure of its cooperative research and development (R-D) arrangements, and the status of Member participation in these arrangements. Chapter 4 summarizes the R-D plans and achievements of the Forum until now. It highlights the R-D challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made regarding the development of methodologies for assessing Generation IV systems with respect to the established goals. Chapter 5 reviews other major international collaborative projects in the field of nuclear energy and explains how the GIF interacts and cooperates with them. Bibliographical references are provided in each chapter in order to facilitate access to public information about the GIF objectives, goals and outcomes

  7. Taxation of library publications

    Directory of Open Access Journals (Sweden)

    Robert Razboršek

    2005-01-01

    Full Text Available The aim of this article is to stimulate the unified practice of the settlement of value added tax. This article draws from international and domestic law sources, which are fundamental for the taxation in Slovenia. As a rule, library publications are taxed with a 20% rate of value added tax, for imports into the European Union as well as within the European Union. The exception are printed publications which are, in the European Union, taxed with the lower, 8,5% rate and are tax exempt for imports from non-member countries of the European Union. The interlibrary loan is still entirely tax exempt,regulated as in the rest of Europe and abroad. If the purchases are made from other European Union countries or from countries outside the EU, from the perspective of the nacional economy, the so called self-taxation in the country receiving library publications is strongly supported.

  8. Generation 4 International Forum. 2014 Annual Report

    International Nuclear Information System (INIS)

    2015-01-01

    This eighth edition of the Generation IV International Forum (GIF) Annual Report highlights the main achievements of the Forum in 2014, and in particular progress made in the collaborative RandD activities of the eleven existing project arrangements for the six GIF systems: the gas-cooled fast reactor, the sodium-cooled fast reactor, the supercritical-water-cooled reactor and the very-high-temperature reactor. Progress made under the memoranda of understanding for the lead-cooled fast reactor and the molten salt reactor is also reported. In May 2014, China joined the supercritical-water-cooled reactor system arrangement; and in October 2014, the project arrangement on system integration and assessment for the sodium-cooled fast reactor became effective. GIF also continued to develop safety design criteria and guidelines for the sodium-cooled fast reactor, and to engage with regulators on safety approaches for generation IV systems. Finally, GIF initiated an internal discussion on sustainability approaches to complement ongoing work on economics, safety, proliferation resistance and physical protection

  9. 26 CFR 509.120 - Double taxation claims.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

  10. International Atomic Energy Agency Annual Report 2014

    International Nuclear Information System (INIS)

    2015-01-01

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  11. Annual reports | IDRC - International Development Research Centre

    International Development Research Centre (IDRC) Digital Library (Canada)

    IDRC publishes an annual report presenting our financial statements and results. It also profiles IDRC-funded researchers, and highlights key projects and achievements. It is the main way we report to Parliament and inform Canadians. Download our most recent annual report, or select from the following list, dating back ...

  12. International VLBI Service for Geodesy and Astrometry: 1999 Annual Report

    Science.gov (United States)

    Vandenberg, Nancy R. (Editor)

    1999-01-01

    This volume of reports is the 1999 Annual Report of the International VLBI Service for Geodesy and Astrometry -IVS. The individual reports were contributed by VLBI groups in the international geodetic community who constitute the components of IVS. The 1999 Annual Report documents the work of the IVS components for the year ending March 1, 1999, the official inauguration date of IVS. As the newest of the space technique services, IVS decided to publish this Annual Report as a reference to our organization and its components. The entire contents of this Annual Report also appear on the IVS website at: http://ivscc.gsfc.nasa.gov/pub/arl999. The IVS 1999 Annual Report will be a valuable reference for information about IVS and its components. This Annual Report will serve as a baseline from which we can measure the anticipated progress of IVS in coming years.

  13. Taxation of unmined minerals

    International Nuclear Information System (INIS)

    Bremberg, B.P.

    1989-01-01

    This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineral Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988

  14. [Ontario Hydro International Inc.]. Annual report 1993

    International Nuclear Information System (INIS)

    1994-01-01

    Ontario Hydro International Inc. is the international representative of Ontario Hydro. OHII operates as a global utility that markets Ontario Hydro's services and products. Its mission is to be the leader in energy efficiency and sustainable development in the international marketplace. This report describes the year's activities in the following areas: Energy management and environment, hydroelectric generation, nuclear products and services, fossil generation, grid (transmission) business, utility management, Asia Power Group Inc. The document also includes financial highlights and international and customer contracts

  15. Annual report 2000[International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 2000.

  16. SEVERAL COORDINATES REGARDING CIVISM TAXATION

    OpenAIRE

    COMANICIU Carmen; BUNESCU Liliana

    2012-01-01

    A real partnership between the state and taxpayers determine civism taxation development. What is civism taxation? Which are the bases of civism taxation? What is evolution of civism taxation? Are just some of the questions this article may provide answers. Thus, from the definition of civism taxation, we try to offer shares by the tax administration to increase civism taxation, strengthening the role of taxation in the life of any nation.

  17. International Technology Exchange Division: 1993 Annual report

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-31

    The Office of Technology Development (OTD) was established to ensure that reliable and acceptable technologies are available for implementation at DOE sites and that a technically trained work force is available to complete the EM mission by 2019. OTD established the International Technology Exchange Staff (ITES) to identify, evaluate, and acquire international technologies which can accelerate US DOE cleanup operations. ITES`s goal is to pursue international collaboration among government organizations, educational institutions, and private industry to identify world-wide needs and available technologies that will meet US environmental needs in general, and EM cleanup needs in particular; and establish mechanisms by which US government ER/WM technologies will be transferred to the US private sector for commercialization and export to international markets. ITES has developed the following strategic objectives to implement its international goals: develop and implement EM`s policy for international programs in accordance with DOE and US Government policies and regulations; establish efficient and predictable international technology transfer mechanisms; assist the US private sector in the commercialization and deployment of federally funded EM technologies and related knowledge in international markets; leverage US and non-US resources to accelerate international development and regulatory acceptance of EM technologies; contribute to the improvement of EM`s training of US students, scientists, and managers on international environmental issues. A summary and descriptions of program activities and accomplishments are given for 17 programs which comprise the four main areas of the ITES program: Activities with the Former Soviet Union, International Technology Transfer, International Cooperation, and Information Systems and Publications. Selected papers are indexed separately for inclusion in the Energy Science and Technology Database.

  18. International Technology Exchange Division: 1993 Annual report

    International Nuclear Information System (INIS)

    1993-01-01

    The Office of Technology Development (OTD) was established to ensure that reliable and acceptable technologies are available for implementation at DOE sites and that a technically trained work force is available to complete the EM mission by 2019. OTD established the International Technology Exchange Staff (ITES) to identify, evaluate, and acquire international technologies which can accelerate US DOE cleanup operations. ITES's goal is to pursue international collaboration among government organizations, educational institutions, and private industry to identify world-wide needs and available technologies that will meet US environmental needs in general, and EM cleanup needs in particular; and establish mechanisms by which US government ER/WM technologies will be transferred to the US private sector for commercialization and export to international markets. ITES has developed the following strategic objectives to implement its international goals: develop and implement EM's policy for international programs in accordance with DOE and US Government policies and regulations; establish efficient and predictable international technology transfer mechanisms; assist the US private sector in the commercialization and deployment of federally funded EM technologies and related knowledge in international markets; leverage US and non-US resources to accelerate international development and regulatory acceptance of EM technologies; contribute to the improvement of EM's training of US students, scientists, and managers on international environmental issues. A summary and descriptions of program activities and accomplishments are given for 17 programs which comprise the four main areas of the ITES program: Activities with the Former Soviet Union, International Technology Transfer, International Cooperation, and Information Systems and Publications. Selected papers are indexed separately for inclusion in the Energy Science and Technology Database

  19. International Atomic Energy Agency Annual Report 2011

    International Nuclear Information System (INIS)

    2012-01-01

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  20. International Energy Agency 2013 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2014-03-01

    The IEA Executive Director's Annual Report 2013 is the second of a regular annual series reporting on the IEA’s operational and organisational achievements, as well as challenges and events over the year. It was presented to the IEA Governing Board and is also released publicly to ensure transparency and to take stock of the organisation's activities from a strategic perspective. 2013 was a banner year for the IEA, given continued changes in the global energy economy as well as the IEA Ministerial meeting in November which brought together Energy Ministers from all 28 IEA member countries, accession countries Chile and Estonia, seven key partner countries - Brazil, China, India, Indonesia, Mexico, Russian Federation and South Africa - as well as more that 30 top-level executives from the energy industry. Key Ministerial outcomes included the first IEA Ministers' Joint Statement on Climate Change and a declaration of association by six key partner countries to build multilateral cooperation with the IEA.

  1. International VLBI Service for Geodesy and Astrometry 2007 Annual Report

    Science.gov (United States)

    Behrend, D. (Editor); Baver, K. D. (Editor)

    2008-01-01

    This volume of reports is the 2007 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2007 Annual Report documents the work of these IVS components over the period January 1, 2007 through December 31, 2007. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2007.

  2. International VLBI Service for Geodesy and Astrometry 2008 Annual Report

    Science.gov (United States)

    Behrend, Dirk; Baver, Karen D.

    2009-01-01

    This volume of reports is the 2008 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2008 Annual Report documents the work of these IVS components over the period January 1, 2008 through December 31, 2008. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2008.

  3. International VLBI Service for Geodesy and Astrometry 2011 Annual Report

    Science.gov (United States)

    Baver, Karen D. (Editor); Behrend, Dirk

    2012-01-01

    This volume of reports is the 2011 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2011 Annual Report documents the work of these IVS components over the period January 1, 2011 through December 31, 2011. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2011.

  4. International VLBI Service for Geodesy and Astrometry 2005 Annual Report

    Science.gov (United States)

    Behrend, Dirk (Editor); Baver, Karen D. (Editor)

    2006-01-01

    This volume of reports is the 2005 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2005 Annual Report documents the work of these IVS components over the period January 1, 2005 through December 31, 2005. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2005.

  5. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement...

  6. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

  7. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST...

  8. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve...... to insure (ex ante) against skill heterogeneity as well as disability risk. Optimal disability benefits rise with previous earnings so that public transfers depend not only on current earnings but also on earnings in the past. Hence, lifetime taxation rather than annual taxation is optimal. The optimal tax...

  9. International Atomic Energy Agency Annual Report 2013

    International Nuclear Information System (INIS)

    2014-01-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 2013. The IAEA Annual Report 2013 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report, starting on page 15, generally follows the programme structure as given in The Agency's Programme and Budget 2012-2013 (GC(55)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2013 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available, in electronic form only, on iaea.org, along with the Annual Report. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear- Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear-weapon State' is as used in

  10. International Atomic Energy Agency Annual Report 2012

    International Nuclear Information System (INIS)

    2013-01-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 2012. - The IAEA Annual Report 2012 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2012-2013 (GC(55)/5). - The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2012 and Background to the Safeguards Statement. - Additional information covering various aspects of the Agency's programme is available, in electronic form only, on iaea.org, along with the Annual Report. - Except where indicated, all sums of money are expressed in United States dollars. - The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. - The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. - The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non- Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear-weapon State' is as used

  11. International Energy Agency 2013 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2014-03-01

    The IEA Executive Director's Annual Report 2013 is the second of a regular annual series reporting on the IEA’s operational and organisational achievements, as well as challenges and events over the year. It was presented to the IEA Governing Board and is also released publicly to ensure transparency and to take stock of the organisation's activities from a strategic perspective. 2013 was a banner year for the IEA, given continued changes in the global energy economy as well as the IEA Ministerial meeting in November which brought together Energy Ministers from all 28 IEA member countries, accession countries Chile and Estonia, seven key partner countries - Brazil, China, India, Indonesia, Mexico, Russian Federation and South Africa - as well as more that 30 top-level executives from the energy industry. Key Ministerial outcomes included the first IEA Ministers' Joint Statement on Climate Change and a declaration of association by six key partner countries to build multilateral cooperation with the IEA.

  12. Mitigating Double Taxation in an Open Economy

    OpenAIRE

    Lindhe, Tobias

    2001-01-01

    The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm's marginal investor is a foreigner. While a cut in the statutory corporate tax rate invariably reduces the cost of capital, the impact of t...

  13. GOVERNING THE TAXATION OF DIGITIZED TRADE

    OpenAIRE

    RAHUL MUKHERJI

    2002-01-01

    The paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based taxation, the definition of permanent establishment, and, the administration of consumption taxes. The WTO has not been able to engage effectively in this area. The paper notes both the inadequacy of unil...

  14. The taxation of foreign exchange differences

    OpenAIRE

    2014-01-01

    M.Com. (Taxation) One of the canons of context requires that a liability will be in 1986:para 4.47). taxation is certainty. "Certainty taxpayer be reasonably certain of what any given set of circumstances" (Margo in this his tax Report, It is submitted that, at present, there is not the desired certainty regarding the treatment of unrealised foreign exchange differences. This is proven by the internal memorandum circularised by the Commissioner of Inland Revenue, advising local Receivers o...

  15. Annual report 2001[International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 2001. The report outlines the IAEA activities in the following fields: nuclear power, nuclear fuel cycle and waste management technology, comparative assessment for sustainable energy development; food and agriculture, human health, marine environment and water resources, applications of physical and chemical sciences, nuclear safety, radiation safety, radioactive waste safety, co-ordination of safety activities, safeguards, security of material, verification in Iraq pursuant to UNSC resolutions, management of technical co-operation for development, policy-making, management and support.

  16. International VLBI Service for Geodesy and Astrometry 2012 Annual Report

    Science.gov (United States)

    Baver, Karen D.; Behrend, Dirk; Armstrong, Kyla L.

    2013-01-01

    This volume of reports is the 2012 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2012 Annual Report documents the work of the IVS components for the calendar year 2012, our fourteenth year of existence. The reports describe changes, activities, and progress ofthe IVS. Many thanks to all IVS components who contributed to this Annual Report. With the exception of the first section and parts of the last section (described below), the contents of this Annual Report also appear on the IVS Web site athttp:ivscc.gsfc.nasa.gov/publications/ar2012

  17. International VLBI Service for Geodesy and Astrometry 2013 Annual Report

    Science.gov (United States)

    Baver, Karen D.; Behrend, Dirk; Armstrong, Kyla L.

    2014-01-01

    This volume of reports is the 2013 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2013 Annual Report documents the work of the IVS components for the calendar year 2013, our fifteenth year of existence. The reports describe changes, activities, and progress of the IVS. Many thanks to all IVS components who contributed to this Annual Report. With the exception of the first section and the last section, the contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2013.

  18. Reasons for energy taxation

    International Nuclear Information System (INIS)

    Bye, T.

    1991-01-01

    The role of energy taxation as an instrument for a realistic pricing of energy, taking optimal consumption of resources and other external influences into consideration, must also be thought of in relation to the role these taxes have as part of the state's income. The paper discusses the connection between energy taxes, the public revenue they give and the eventual allocation losses that will arise as a result of taxation or lack of taxation. (AB)

  19. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

  20. International Atomic Energy Agency Annual Report 2010

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-07-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  1. International Atomic Energy Agency Annual Report 2010

    International Nuclear Information System (INIS)

    2011-01-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  2. International Atomic Energy Agency Annual Report 2009

    International Nuclear Information System (INIS)

    2009-01-01

    The Annual Report 2009 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2008-2009 (GC(51)/2). The introductory chapter, '2009 in Perspective', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2009 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional infomation covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Publications/Reports/Anrep2009/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Natinos document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear weapon State' is as used in the NPT

  3. Annual report 2003[International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    The Annual Report reviews the results of the Agency's programme according to the three 'pillars' of technology, safety and verification. The main part of the report, starting on page 9, generally follows the programme structure as it applied in 2003. The introductory chapter, seeks to provide a thematic analysis, based on the three pillars, of the Agency's activities within the overall context of notable developments during the year. Additional information on specific issues can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review and Technical Co-operation Report. This material is also available on the Agency's WorldAtom web site (http://www.iaea.org/Worldatom/Documents/Anrep/Anrep2003/). All sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The topics covered in the chapter related to Technology are: Nuclear Power; Nuclear Fuel Cycle and Material Technologies; Analysis for Sustainable Energy Development; Nuclear Science; Food and Agriculture; Human Health; Water Resources; Protection of the Marine and Terrestrial Environments; Physical and Chemical Applications. Topics related to safety discussed in this report are: Safety of Nuclear Installations; Radiation Safety; Management of Radioactive Waste; Security of Material. Topics related to Verification are Safeguards and Verification in Iraq Pursuant to UNSC Resolutions. A separate chapter is devoted to Management of Technical Cooperation for Development.

  4. International Atomic Energy Agency Annual Report 2009

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-07-01

    The Annual Report 2009 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2008-2009 (GC(51)/2). The introductory chapter, '2009 in Perspective', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2009 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional infomation covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Publications/Reports/Anrep2009/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Natinos document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear weapon State' is as used in the NPT

  5. International Atomic Energy Agency annual report 2006

    International Nuclear Information System (INIS)

    2007-01-01

    The Annual Report reviews the results of the Agency's programme according to the three pillars of technology, safety and verification. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2006-2007 (GC(49)/2). The introductory chapter seeks to provide a thematic analysis, based on the three pillars, of the Agency's activities within the overall context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2006 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Worldatom/Documents/Anrep/Anrep2006/. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The topics covered in the chapter related to technology are: nuclear power; nuclear fuel cycle and materials technologies; capacity building and nuclear knowledge maintenance for sustainable energy development; nuclear science; food and agriculture; human health; water resources; assessment and management of marine and terrestrial environments; radioisotope production and radiation technology; safety and security; incident and emergency preparedness and response; safety of nuclear installations; radiation and transport safety; management of radioactive waste; nuclear security

  6. Energy taxation in Finland

    International Nuclear Information System (INIS)

    Valtonen, M.

    1991-01-01

    Energy taxation in Finland is described in addition to plans for reforms in this respect. It is stated that taxation on energy has primarily a fiscal motive, and it can also be used as a means of steering of energy and environmental policy. Numerical data illustrate the text. (AB)

  7. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...

  8. The global prospects of taxation

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2015-01-01

    Full Text Available As the process of establishing international economic and financial relations between national economies is on the rise, many states encounter substantial difficulties in the process of collecting their tax claims. The most powerful countries in the world try to overcome this controversy by changing the international tax rules. The turning point was the financial-economic crisis of2008-2009, when the international community more vigorously embarked on resolving international tax issues. The OECD, the G20, the UN, the EU and a number of other powerful international organizations continued their activities on establishing a stronger framework of the international tax system. Global tax initiatives embodied in the soft law regulations have changed (to a varied extent the structure of national tax systems as well as the direction of national policies, and ultimately undermined the financial foundations of the social welfare state. The world's 'taxation landscape' is indisputably dominated by two major processes embodied in the concepts of tax harmonization and tax competition. The global crisis in financing contemporary states has weakened their resistance towards more extensive international tax cooperation. As a result, they increasingly accept global tax standards and are more vigorously involved in the international exchange of tax information for the purpose of counteracting international tax fraud. Changes in national tax systems are necessarily accompanied by changing relations between tax administrations and multinational companies as large taxpayers. The traditional public law relations are gradually changed by introducing some elements of 'negotiations and mutual agreement', which are aimed at strengthening mutual trust and avoiding unnecessary disputes and costs. Although they are currently no more than theoretical assumptions and political considerations, there are proposals for introducing global taxes and establishing the world tax

  9. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  10. 26 CFR 1.468B-2 - Taxation of qualified settlement funds and related administrative requirements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of qualified settlement funds and... Taken § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements. (a) In...) of this section is in lieu of any other taxation of the income of a qualified settlement fund under...

  11. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

  12. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

  13. 26 CFR 521.117 - Claims in cases of double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

  14. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance with...

  15. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...... and much in favour of industry. In fact, CO2 tax rates for industry are, on average, six times lower than those for households. We argue that the reason for this tax differentiation is that industry, in contrast to households, has a strong capability to lobby. Therefore, green taxation is effectively...... blocked and the desired environmental results are not being achieved. Why then is green taxation persistently applied in relation to industry? We argue that strong fiscal incentives drive this policy choice at the expense of environmental concerns because it allows environmental bureaucracies to budget-maximize....

  16. Taxation of Derivatives

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2013-01-01

    The main objective for this thesis is to analyse and systematise the Danish legislation on taxation of derivatives. According to financial terminology, a derivative is a financial instrument. Its value is derived from changes in the value of one or more underlying assets.The most common derivatives...... in the Danish tax legislation. However, contracts known as forwards (terminskontrakter) and options (aftaler om køberetter og salgsretter) are generally included in the term financials contracts covered by the Danish Act on Taxation of Gains and Losses on Claims and Debt. The main part of the analysis deals...... with the scope of sections 29-33 of the Danish Act on Taxation of Gains and Losses on Claims and Debt and the tax consequences for the covered financial contracts. In the analysis of taxation of derivatives, the fundamental issues of qualification and tax treatment of the instruments are dealt with....

  17. Taxation, innovation, and entrepreneurship

    OpenAIRE

    Gersbach, Hans; Schetter, Ulrich; Schneider, Maik T.

    2014-01-01

    We explore optimal and politically feasible growth policies in the form of basic research investments and taxation. Basic research is a public good that benefits innovating entrepreneurs, but its provision and financing also affect the entire economy -- in particular, occupational choices of potential entrepreneurs, wages, dividends, and aggregate output. We show that the impact of basic research on the general economy rationalizes a taxation pecking order to finance basic research. More spec...

  18. Taxation and Sustainability

    OpenAIRE

    Common, Mick S.

    1992-01-01

    Clearly, the question which is the workshop title permits of no single simple answer. This paper addresses it in the particular context of taxation. The argument is that in this context the sustainability debate seems to have had rather little effect on economists' thinking and policy advice. While it is true that taxation is looked upon more favourably than some alternative instruments for environmental policy implementation, there does not appear to have been much in the way of thinking abo...

  19. International VLBI Service for Geodesy and Astrometry 2000 Annual Report

    Science.gov (United States)

    Vandenberg, N. R. (Editor); Baver, K. D. (Editor); Smith, David E. (Technical Monitor)

    2000-01-01

    This volume of reports is the 2000 Annual Report of the International Very Long Base Interferometry (VLBI) Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2000 Annual Report documents the work of the IVS components for the period March 1, 1999 (the official inauguration date of IVS) through December 31, 2000. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS web site at http://ivscc.gsfc.nasa.gov/publications/ar2000. This book and the web site are organized as follows: (1) The first section contains general information about IVS, a map showing the location of the components, information about the Directing Board members, and the report of the IVS Chair; (2) The second section of Special Reports contains a status report of the IVS Working Group on GPS phase center mapping, a reproduction of the resolution making IVS a Service of the International Astronomical Union (IAU), and a reprint of the VLBI Standard Interface (VSI); (3) The next seven sections hold the component reports from the Coordinators, Network Stations, Operation Centers, Correlators, Data Centers, Analysis Centers, and Technology Development Centers; and (4) The last section includes reference information about IVS: the Terms of Reference, the lists of Member and Affiliated organizations, the IVS Associate Member list, a complete list of IVS components, the list of institutions contributing to this report, and a list of acronyms. The 2000 Annual Report demonstrates the vitality of the IVS and the outstanding progress we have made during our first 22 months.

  20. Capital taxation : principles , properties and optimal taxation issues

    OpenAIRE

    Antonin, Céline; Touze, Vincent

    2017-01-01

    This article addresses the issue of capital taxation relying on three levels of analysis. The first level deals with the multiple ways to tax capital (income or value, proportional or progressive taxation, and the temporality of the taxation) and presents some of France's particular features within a heterogeneous European context. The second area of investigation focuses on the main dynamic properties generated by capital taxation: the principle of equivalence with a tax on consu...

  1. Regulatory taxation of large energy users reconsidered

    International Nuclear Information System (INIS)

    Mannaerts, H.

    2002-01-01

    Energy policy in the Netherlands with respect to the basic industries has been restrained. National energy taxation is considered to be unsuitable for large energy users because of its international reallocation effects. However, alternative measures such as energy restrictions and marginal taxation induce low average and high marginal energy costs and consequently generate small displacement effects, together with large energy savings. A system of tradable permits not only has the advantage of low average and high marginal costs, but also keeps one firm from investing in relatively expensive energy-saving options while other firms refrain from exploiting their relatively cheap saving options

  2. Annual International DIC Society Conference and SEM Fall Conference

    CERN Document Server

    Reu, Phillip

    2017-01-01

    This collection represents a single volume of technical papers presented at the Annual International DIC Society Conference and SEM Fall Conference organized by the Society for Experimental Mechanics and Sandia National Laboratories and held in Philadelphia, PA, November 7-10, 2016. The volume presents early findings from experimental, standards development and various other investigations concerning digital image correlation - an important area within Experimental Mechanics. The area of Digital Image Correlation has been an integral track within the SEM Annual Conference spearheaded by Professor Michael Sutton from the University of South Carolina. In 2016, the SEM and Sandia joined their collaborative strengths to launch a standing fall meeting focusing specifically on developments in the area of Digital Image Correlation. The contributed papers within this volume span numerous technical aspects of DIC including standards development for the industry. .

  3. Taxation and the American Indian

    Science.gov (United States)

    Brunt, David

    1973-01-01

    The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

  4. TAXATION AND INTERNAL MIGRATION - EVIDENCE FROM THE SWISS CENSUS USING COMMUNITY-LEVEL VARIATION IN INCOME TAX RATES

    OpenAIRE

    Liebig, Thomas; Puhani, Patrick A.; Sousa-Poza, Alfonso

    2006-01-01

    We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college gra...

  5. Studying Alcohol Pricing and Taxation Policies in India | IDRC ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    The research team will study trends in alcohol taxation and pricing policies across 10 ... Sample Survey Office of India and the 10 state excise tax departments. ... International Water Resources Association, in close collaboration with IDRC, ...

  6. Green throughput taxation

    International Nuclear Information System (INIS)

    Bruvoll, A.; Ibenholt, K.

    1998-01-01

    According to optimal taxation theory, raw materials should be taxed to capture the embedded scarcity rent in their value. To reduce both natural resource use and the corresponding emissions, or the throughput in the economic system, the best policy may be a tax on material inputs. As a first approach to throughput taxation, this paper considers a tax on intermediates in the framework of a dynamic computable general equilibrium model with environmental feedbacks. To balance the budget, payroll taxes are reduced. As a result, welfare indicators as material consumption and leisure time consumption are reduced, while on the other hand all the environmental indicators improve. 27 refs

  7. Energy taxation in Norway

    International Nuclear Information System (INIS)

    Tandberg, E.

    1991-01-01

    A rough survey is given of the most important areas of Norwegian taxation and tariff policy within the energy sector. Planning is still in progress for regulations on taxing and duties on electric power and fossil fuels. This comprises part of the work on improving the economy and resource consumption, partly through giving higher priority to environmental issues. It is suggested that it could take some time before national goals for the development of an energy taxation system can be reached. There must be a balance between short and long-time issues. Norway will look to experiences gained in other countries. (AB)

  8. International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: factors that may influence policy effectiveness in country-specific contexts.

    Science.gov (United States)

    Jou, Judy; Techakehakij, Win

    2012-09-01

    Sugar-sweetened beverage (SSB) taxation is becoming of increasing interest as a policy aimed at addressing the rising prevalence of obesity in many countries. Preliminary evidence indicates its potential to not only reduce obesity prevalence, but also generate public revenue. However, differences in country-specific contexts create uncertainties in its possible outcomes. This paper urges careful consideration of country-specific characteristics by suggesting three points in particular that may influence the effectiveness of a volume-based soft drink excise tax: population obesity prevalence, soft drink consumption levels, and existing baseline tax rates. Data from 19 countries are compared with regard to each point. The authors suggest that SSB or soft drink taxation policy may be more effective in reducing obesity prevalence where existing obesity prevalence and soft drink consumption levels are high. Conversely, in countries where the baseline tax rate is already considered high, SSB taxation may not have a noticeable impact on consumption patterns or obesity prevalence, and may incur negative feedback from the beverage industry or the general public. Thorough evaluation of these points is recommended prior to adopting SSB or soft drink taxation as an obesity reduction measure in any given country. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

  9. International Code Assessment and Applications Program: Annual report

    International Nuclear Information System (INIS)

    Ting, P.; Hanson, R.; Jenks, R.

    1987-03-01

    This is the first annual report of the International Code Assessment and Applications Program (ICAP). The ICAP was organized by the Office of Nuclear Regulatory Research, United States Nuclear Regulatory Commission (USNRC) in 1985. The ICAP is an international cooperative reactor safety research program planned to continue over a period of approximately five years. To date, eleven European and Asian countries/organizations have joined the program through bilateral agreements with the USNRC. Seven proposed agreements are currently under negotiation. The primary mission of the ICAP is to provide independent assessment of the three major advanced computer codes (RELAP5, TRAC-PWR, and TRAC-BWR) developed by the USNRC. However, program activities can be expected to enhance the assessment process throughout member countries. The codes were developed to calculate the reactor plant response to transients and loss-of-coolant accidents. Accurate prediction of normal and abnormal plant response using the codes enhances procedures and regulations used for the safe operation of the plant and also provides technical basis for assessing the safety margin of future reactor plant designs. The ICAP is providing required assessment data that will contribute to quantification of the code uncertainty for each code. The first annual report is devoted to coverage of program activities and accomplishments during the period between April 1985 and March 1987

  10. 25th Annual International Laser Physics Workshop (LPHYS’16)

    International Nuclear Information System (INIS)

    2017-01-01

    EDITORIALDear Readers,The 25th annual International Laser Physics Workshop, LPHYS’16, took place in the city of Yerevan, Republic of Armenia. 319 participants from 32 countries attended the conference. It was hosted by the Yerevan Physics Institute, A Alikhanyan National Laboratory. This year the conference has been endorsed by the Optical Society (OSA), the year the society celebrates its 100th anniversary.The LPHYS’16 Steering Committee and the Advisory and Program Committee would like to extend their sincere gratitude to Dr. Koryun B Oganesyan (Chair of the Local Organizing Committee) and to his team for the outstanding job performed on organizing, arranging, managing and putting in order the conference. Their combined effort lead to a successful result.In this volume of the IOP Journal of Physics: Conference Series you will find selected proceedings of the Workshop in Yerevan.Please make a note that the 26th annual International Laser Physics Workshop (LPHYS’17) will take place from July 17 to July 21, 2017 in the city of Kazan, Russia hosted by the Kazan E K Zavoisky Physical-Technical Institute (KPhTI).With kind regards,Steering and Advisory and Program committeesLPHYS’16 (paper)

  11. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  12. The theory of optimal taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  13. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve......-transfer system does not provide full disability insurance. By offering imperfect insurance and structuring disability benefits so as to enable workers to insure against disability by working harder, social insurance is designed to offset the distortionary impact of the redistributive labor income tax on labor...... to insure (ex ante) against skill heterogeneity as well as disability risk. Optimal disability benefits rise with previous earnings so that public transfers depend not only on current earnings but also on earnings in the past. Hence, lifetime taxation rather than annual taxation is optimal. The optimal tax...

  14. Taxation of the energy industries

    International Nuclear Information System (INIS)

    Armstrong, G.

    1995-01-01

    Taxation of the energy industries is an issue of major importance for each energy sector. This has always been the situation for the primary fossil fuel sectors but, with corporatization and privatization, is now also an issue for the electricity supply industry. This article examines the most significant forms of taxation affecting the major industry sectors, namely secondary taxation, corporate taxation and, as a consequence of the corporatization and privatization of the electricity supply industry, surrogate taxation as it affects that industry. While essentially considering secondary taxation, the paper also reviews corporate and surrogate taxes. Tax exemptions for various energy sector activities such as mining operations, exploration and rehabilitation related activities are outlined. It is considered that there is insufficient evidence of the influence of taxation and other factors on electricity pricing. 2 tabs

  15. Memorandum from the HR Department and the Legal Service concerning taxation in SWITZERLAND

    CERN Document Server

    HR Department

    2007-01-01

    I/ 2006 income tax declaration The 2006 income tax declaration form must be completed in accordance with the instructions provided by the Swiss authorities set out below, then signed and returned to the competent tax office. You must ask your tax office for an extension of the deadline for returning the form (see Part II below) if you are not yet in possession of all the documents needed to complete it. We remind you that all members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. Swiss members of the personnel have been exempt since the introduction of internal taxation on 1st January 2005. A - General remarks for Swiss and non-Swiss members of the personnel domiciled in Switzerland a) Swiss members of the personnel must indicate the amount of salary and emoluments paid by CERN (i.e. the total amount specified in Section A of the 2006 annual internal taxation certificate) and must attach this certificate (which will be available at th...

  16. Coal economics and taxation

    Energy Technology Data Exchange (ETDEWEB)

    1978-01-01

    These proceedings contain opening remarks, the luncheon and dinner addresses, list of delegates and the papers presented at the four sessions on Coal Mines cost money - for what.; Coal mines cost money - Where the money comes from; taxation and royalty policies; and the coal industry view on operating costs. Sixteen papers are abstracted separately.

  17. The greening of taxation

    International Nuclear Information System (INIS)

    Barde, J.P.; Owens, J.

    1993-01-01

    How do tax measures affect the environment. And what tax regime can best promote environmental protection without damaging production. The OECD has just published a report on taxation and the environment, prepared by a special task force which united both tax and environment experts. 4 refs., 4 photos

  18. 26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits-1985 through 1988 (temporary). 1.61-2T Section 1.61-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY..., and Taxable Income § 1.61-2T Taxation of fringe benefits—1985 through 1988 (temporary). (a) Fringe...

  19. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. [Reserved] (1...

  20. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a...

  1. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Manner of taxation of cooperative associations subject to section 522. 1.522-2 Section 1.522-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers...

  2. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

  3. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In general...

  4. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

  5. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included in...

  6. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders...

  7. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

  8. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

  9. 26 CFR 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign investment in United States... Provisions § 1.897-1 Taxation of foreign investment in United States real property interests, definition of... respect to the taxation of foreign investments in U.S. real property interests and related matters. This...

  10. Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital

    OpenAIRE

    Wiberg, Caroline

    2009-01-01

    Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. The question then arises whether this failure to eliminate juridical double taxation is restricting the free movement of capital. The ECJ‟s case law regarding inheritance taxes are very varying. In its initial case law, the ...

  11. American Telemedicine Association: 18th Annual International Meeting & Tradeshow

    Directory of Open Access Journals (Sweden)

    Benjamin Forstag

    2012-12-01

    Full Text Available For 18 years, the American Telemedicine Association (ATA Annual International Meeting & Exposition has been the premier forum for professionals in the telemedicine, telehealth and mHealth space -- one of the fastest growing meetings in the country. ATA 2013 is on course to be the largest ATA meeting ever, with over 6,000 projected attendees.  The program will include 500 educational sessions and posters, highlighting the latest innovations, applications and research in telemedicine. The 2013 exhibit hall will feature nearly 300 of the leading vendors in remote healthcare technologies. With over 6000 projected attendees, from all around the world, there's no better place to meet and network with your peers and thought leaders in the field. Detailed program information--including courses, sessions and CME information--will be available January 2013 at:http://www.americantelemed.org.

  12. STUDYING TAXATION - NECESSITY AND OPPORTUNITY

    Directory of Open Access Journals (Sweden)

    Carmen, COMANICIU

    2014-11-01

    Full Text Available Taxation - a set of laws, regulations and methods of establishing taxes - is, was and will always be present in the life of every individual and every company because of the existence of the State with the tasks and functions, through its influence on the economic and social. Most persons understand the necessity of taxation, but how many people can provide relevant answer to questions such as: What is taxation and which are its characteristics? What is the significance of taxation? What are the tax effects at the micro level? How important is the ratio between direct taxation and indirect taxation? What are the principles of taxation? How are taxes determined? What are the rights and obligations of taxpayers? How taxation can become a stimulating factor? Through this article we will try to emphasize the necessity of studying taxation, in order to be a real partnership between the taxpayer and the state, with appropriate action. Without claiming an exhaustive approach we believe that the aspects presented can be points of reflection for each individual, so that it to be open at any time to study taxation, realizing the importance of skills and abilities that can be acquired.

  13. European Union Harmonized Excise Taxation : Occasional Importation Process

    OpenAIRE

    Tanhua, Taina

    2013-01-01

    This thesis was written with the intent to compile the information related to occasional importation process and European Union harmonized taxation into a single package. The process is based on European Union legislation and the aim of it is to unify the taxation within the internal market area. The national excise duties are not part of the occasional importation process but are partly linked to it. The first part of the thesis discusses the occasional importation of goods subject to ha...

  14. Generation 4 International Forum (GIF). 2015 Annual Report

    International Nuclear Information System (INIS)

    2016-01-01

    This ninth edition of the Generation IV International Forum (GIF) Annual Report highlights the main achievements of the Forum in 2015. On 26 February 2015, the Framework Agreement for International Collaboration on Research and Development of Generation IV Nuclear Energy Systems was extended for another ten years, thereby paving the way for continued collaboration among participating countries. GIF organised the 3. Symposium in Makuhari Messe, Japan in May 2015 to present progress made in the development of the six generation IV systems: the gas-cooled fast reactor, the sodium-cooled fast reactor, the supercritical-water-cooled reactor, the very-high-temperature reactor, the lead-cooled fast reactor and the molten salt reactor. The report gives a detailed description of progress made in the 11 existing project arrangements. It also describes the development of safety design criteria and guidelines for the sodium-cooled fast reactor, in addition to the outcome of GIF engagement with regulators on safety approaches for generation IV systems. (authors)

  15. Budget institutions and taxation

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2018-01-01

    While a number of different studies have explored the effects of budgetary procedures and the centralization of the budget process on government debt, deficits and spending, few of them have explored whether such fiscal institutions matter for public revenue. This article argues that centralizing...... the budget process raises the levels of taxation by limiting the ability of individual government officials to veto tax increases in line with common-pool-problem arguments regarding public finances. Using detailed data on budgetary procedures from 15 EU countries, the empirical analysis shows that greater...... centralization of the budget process increases taxation as a share of GDP and that both the type of budget centralization and level of government fractionalization matter for the size of this effect. The results suggest that further centralizing the budget process limits government debt and deficits...

  16. Taxation and Development

    OpenAIRE

    Timothy Besley; Torsten Persson

    2013-01-01

    The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.

  17. Corporate Taxation and Multinational Activity

    OpenAIRE

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2009-01-01

    This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction)...

  18. Indirect taxation in an integrated Europe

    DEFF Research Database (Denmark)

    Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch

    1995-01-01

    The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions distort commodity trade in the Community because cross-border purchases by final consumers can only be taxed in the origin country......-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community...

  19. Optimal Taxation in a Limited Commitment Economy

    OpenAIRE

    Yena Park

    2012-01-01

    This article studies optimal Ramsey taxation when risk sharing in private insurance markets is imperfect due to limited enforcement. In a limited commitment economy, there are externalities associated with capital and labour because individuals do not take into account that their labour and saving decisions affect aggregate labour and capital supply and wages, and thus the value of autarky. Therefore, a Ramsey government has an additional goal, which is to internalize these externalities of l...

  20. Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations

    OpenAIRE

    Michael P Devereux

    2008-01-01

    This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the residence of the investor or the source of the income, nothing less than full harmonization across countries can achieve global optimality. The conditions for national optimality are more difficult to identify, but are most likely to imply source-based taxation. However, source-based taxation requires an...

  1. International Atomic Energy Agency Annual Report 2014 [Russian Version

    International Nuclear Information System (INIS)

    2015-01-01

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  2. International Atomic Energy Agency Annual Report 2014 [Chinese Version

    International Nuclear Information System (INIS)

    2015-01-01

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  3. International Atomic Energy Agency Annual Report 2014 [French Version

    International Nuclear Information System (INIS)

    2015-01-01

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  4. International Atomic Energy Agency Annual Report 2014 [Arabic Version

    International Nuclear Information System (INIS)

    2015-01-01

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  5. International Atomic Energy Agency Annual Report 2014 [Spanish Version

    International Nuclear Information System (INIS)

    2015-01-01

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  6. Distortionary company car taxation: deadweight losses through increased car ownership

    NARCIS (Netherlands)

    van Ommeren, J.N.; Gutierrez Puigarnau, E.

    2013-01-01

    We analyse the effects of distortionary company car taxation through increased household car consumption for the Netherlands. We use several identification strategies and demonstrate that for about 20 % of households company car possession increases car ownership. The annual welfare loss of

  7. Energy taxation difficulties

    International Nuclear Information System (INIS)

    Landsberg, H.H.

    1993-01-01

    This paper assesses what may be the underlying reasons for the Clinton administration's recent failure to pass the Btu Tax on energy sources and the current difficulties that this Administration is experiencing in acquiring nation wide consensus on a gasoline tax proposal. Two difficulties stand out - regional differences in climate and thus winter heating requirements, and the differences from state to state in transportation system preferences. The paper cites the positive aspects of energy taxation by noting the petroleum industry's efforts to develop a new less polluting reformulated gasoline

  8. Gen IV International Forum - GIF, 2010 Annual Report

    International Nuclear Information System (INIS)

    Anon.

    2011-01-01

    being down for 15 years, and the China experimental fast reactor (CEFR) reached its first criticality in July. Despite the closure of PBMR, projects for new VHTR are ongoing, including the HTR-PM in China, now ready for construction, and the NGNP in United States, while the HTTR prototype in Japan achieved successfully 50 days of continuous operation at 950 deg. C. This fourth GIF Annual Report includes four chapters in addition to this introduction plus three appendices. Chapter 2 describes the membership and organization of GIF, the structure of its cooperative research and development arrangements as well as the status of members' participation in such arrangements. Chapter 3 summarizes GIF R and D plans, activities and achievements during 2010. It highlights the R and D challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made on the development of methodologies for assessing Generation IV systems with respect to the established goals of GIF. Chapter 4 reviews the cooperation between GIF and other international programs dealing with the development of nuclear energy. Appendix 1 provides an overview on the goals of Generation IV nuclear energy systems and an outline of the main characteristics of the six systems selected for joint development by GIF. Appendix 2 presents the objectives that have been set for the various System Steering Committees and the associated Project Management Boards for the period extending from 2010 to 2015. Finally, Appendix 3 provides a list of abbreviations and acronyms (with the corresponding definitions) which are used in this report or are relevant to GIF activities

  9. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a) Imposition...

  10. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section...

  11. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

  12. 17 CFR 240.17Ad-13 - Annual study and evaluation of internal accounting control.

    Science.gov (United States)

    2010-04-01

    ... internal accounting control. 240.17Ad-13 Section 240.17Ad-13 Commodity and Securities Exchanges SECURITIES... Company Rules § 240.17Ad-13 Annual study and evaluation of internal accounting control. (a) Accountant's... accountant concerning the transfer agent's system of internal accounting control and related procedures for...

  13. 76 FR 1065 - Security Zone; 23rd Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2011-01-07

    ...-AA87 Security Zone; 23rd Annual North American International Auto Show, Detroit River, Detroit, MI... officials at the 23rd Annual North American International Auto Show (NAIAS) being held at Cobo Hall in... 23rd Annual North American International Auto Show (NAIAS) being held at Cobo Hall in downtown Detroit...

  14. 77 FR 76411 - Security Zone; 25th Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2012-12-28

    ...-AA87 Security Zone; 25th Annual North American International Auto Show, Detroit River, Detroit, MI..., visitors, and public officials at the 25th Annual North American International Auto Show (NAIAS), which is... Purpose The 25th Annual North American International Auto Show (NAIAS) will be held at Cobo Hall in...

  15. 77 FR 2453 - Security Zone; 24th Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2012-01-18

    ...-AA87 Security Zone; 24th Annual North American International Auto Show, Detroit River, Detroit, MI..., visitors, and public officials at the 24th Annual North American International Auto Show (NAIAS), which is... The 24th Annual North American International Auto Show (NAIAS) will be held at Cobo Hall in downtown...

  16. Carbon taxation and corporate behaviour

    OpenAIRE

    Association of Chartered Certified Accountants

    2012-01-01

    This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms. Publisher PDF

  17. The petroleum taxation in France

    International Nuclear Information System (INIS)

    2005-09-01

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  18. The annual report for 1997. International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1998-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1997

  19. The annual report for 1994[International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1994.

  20. The annual report for 1997. International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1997.

  1. The annual report for 1996[International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1996.

  2. The annual report for 1999. International Atomic Energy Agency

    International Nuclear Information System (INIS)

    2000-01-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1999

  3. The annual report for 1999. International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1999.

  4. The annual report for 1998. International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1998-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1998

  5. The annual report for 1998. International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1998.

  6. The annual report for 1995[International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-07-01

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1995.

  7. Research in radiobiology. Annual report, Internal Irradiation Program

    International Nuclear Information System (INIS)

    Miller, S.C.; Buster, D.S.

    1985-01-01

    The annual progress report for the Radiobiology Division of the University of Utah College of Medicine is presented. Summaries of twenty-four projects concerning the metabolism, dosimetry and toxicity of a variety of actinide elements in beagles or rats are given. Individual papers within this report have been separately indexed and abstracted for the data base

  8. Methods of Mitigating Double Taxation

    OpenAIRE

    Lindhe, Tobias

    2002-01-01

    This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with retained earnings. However, all methods are effective when the marginal investment is financed with new share issues. The corporate tax rate, fiscal ...

  9. Optimal Taxation under Income Uncertainty

    OpenAIRE

    Xianhua Dai

    2011-01-01

    Optimal taxation under income uncertainty has been extensively developed in expected utility theory, but it is still open for inseparable utility function between income and effort. As an alternative of decision-making under uncertainty, prospect theory (Kahneman and Tversky (1979), Tversky and Kahneman (1992)) has been obtained empirical support, for example, Kahneman and Tversky (1979), and Camerer and Lowenstein (2003). It is beginning to explore optimal taxation in the context of prospect...

  10. International Atomic Energy Agency Annual Report 2011 (Chinese Edition)

    International Nuclear Information System (INIS)

    2012-01-01

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  11. International Atomic Energy Agency Annual Report 2011 (Russian Edition)

    International Nuclear Information System (INIS)

    2012-01-01

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  12. International Atomic Energy Agency Annual Report 2011 (French Edition)

    International Nuclear Information System (INIS)

    2012-01-01

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  13. International Atomic Energy Agency Annual Report 2011 (Arabic Edition)

    International Nuclear Information System (INIS)

    2012-01-01

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  14. International Atomic Energy Agency Annual Report 2011 (Spanish Edition)

    International Nuclear Information System (INIS)

    2012-01-01

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  15. TAXATION. FAIRNESS. EQUALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

    Full Text Available The issue of taxation is a phenomenon long past barriers fiscal regulations and procedures, as in the contemporary period is a phenomenon with multiple implications of economic, social and political. Tax procedures also were upgraded and complicated that not only specialists but also taxpayers need the jurisdictional knowledge, informatics and especially in the economic field. Dealing over the jurisdictional and procedural measure, it seems that the other side of the relationship between tax authorities and taxpayers, the economic and psycho-behavioral was neglected. Tax authorities as part of the administrative system, whose main objective attracting tax revenues to the Exchequer in terms of data legislation, legislation that reflects the vision of the governments policy in operation. One must ask if the official fiscal policies, take into account the coordinates of the report psychobehavioral tax? The answer to this question and some comments to address this issue, this paper covered together. The tax will not ever paid with pleasure, but it is known that fiscal equity confers a degree of acceptance by payers of the tax burden. Modern fiscal policies are marked by complicated structure of tax systems, more sophisticated procedures and rush image of politicians that do not retain as little detriment to promote populism reality. Another problem is the invasion of of social security, namely the objective is also looking to be promoted on account of fiscal policy without taking into account the fact that the two policies, the fiscal and social security are still their primary objective. The combination of the two types of , the purely fiscal and social, administrative approach is undoubtedly affected, and the effectiveness of the two policies may be affected taxpayers reactions is recognized in the literature are controversial. Taxpayers are vexed not only the size of the tax burden but also its structure, especially the way the official division

  16. Inheritance Taxation in Sweden, 1885-2004: The Role of Ideology, Family Firms and Tax Avoidance

    OpenAIRE

    Henrekson, Magnus; Waldenström, Daniel

    2014-01-01

    This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of bequests, if the inherited assets were family firm equity or not, accounting for all relevant exemptions, deductions and valuation discounts. Second, we attempt to explain changes in inheritance taxation over time. Ideology appears to be the main driver of th...

  17. Annual Report to Parliament Privacy Act International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Larocque, Samia

    IDRC is a Crown corporation that was established in 1970. It is guided by a ... positive change for those who need it most. The President's Office supports .... Name of institution: International Development Research Centre. Reporting period:.

  18. 77 FR 52784 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2012-08-30

    ... Choice of Court Agreements; international contract law; developments in major PIL organizations... International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law on Thursday...

  19. Experimental verification of internal dosimetry calculations. Annual progress report

    International Nuclear Information System (INIS)

    1980-05-01

    During the past year a dosimetry research program has been established in the School of Nuclear Engineering at the Georgia Institute of Technology. The major objective of this program has been to provide research results upon which a useful internal dosimetry system could be based. The important application of this dosimetry system will be the experimental verification of internal dosimetry calculations such as those published by the MIRD Committee

  20. Influence in the car taxation system. Henkiloeautojen vermuutosten vaikutukset

    Energy Technology Data Exchange (ETDEWEB)

    Alppivuori, K; Kallberg, H; Pekki, M

    1986-06-01

    In Finland the car prices are exeptionally high due to car taxes included in the new car prices. The gasoline price, which is at international leve, includes also taxes. The aim of this study was to calculate the effects of reducing the car taxes and correspondingly rising fuel taxes so that the state income car taxation does not change. The study was performed in two stages: an interview and a simulation study. The interview was aimed at the general public (postal poll) and at experts in car trade (personal interview). The aim was to reveal the parameters in the economic models explaining the behaviour of the public in car purchasing and car use. The simulation study was performed to calculate quantitative changes in, e.g. car park, traffic volumes and energy consumption caused by supposed changes in the taxation. One of the main results was that unchanged taxation is leading to rapidly increasing traffic volumes and total taxes for car use.

  1. Taxation of Tobacco Products in West Africa | CRDI - Centre de ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    22 déc. 2011 ... Taxation of Tobacco Products in West Africa. In December 2007, Research for International Tobacco Control (RITC) undertook an ... Dans ce bulletin du BRAS: Faites connaissance avec Kathryn Touré, la nouvelle directrice ...

  2. IAML (International Association of Music Libraries) Annual Conference, Neapol 21.-25.7. 2008

    Czech Academy of Sciences Publication Activity Database

    Vozková, Jana; Petrášková, Z.

    2009-01-01

    Roč. 46, 1-2 (2009), s. 164-167 ISSN 0018-7003. [International IAML annual conference. Neapol, 20.07.2008-25.07.2008] Institutional research plan: CEZ:AV0Z90580513 Keywords : music library * international conference

  3. Colonial Taxation, Corruption and Resistance in Igbominaland ...

    African Journals Online (AJOL)

    Colonial Taxation, Corruption and Resistance in Igbominaland. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING AJOL · RESOURCES ... While taxation definitely stimulated economic activities in Igbominaland at ...

  4. Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-03-01

    Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

  5. INIS annual report 2000. International nuclear information system 30 years

    International Nuclear Information System (INIS)

    Song Qinglin; Xue Enjie

    2001-01-01

    Main achievements of INIS (International Nuclear Information System) since its founding in 1970 are presented. More than 2 220 000 records have been collected in INIS Database; the INIS bibliographic database and full text database of NCL (Non-conventional literature) are produced and distributed in electronic form on CD-ROM; INIS database can also be accessed on Internet since 1998. 65 719 bibliographic records and 12 992 full text of NCL documents were added to INIS during 2000. INIS is made up of 103 Member States and 19 International Organizations

  6. Differentiated taxation - a requirement of fiscal equity

    OpenAIRE

    Ionut-Catalin CROITORU; Coralia Emilia POPA

    2012-01-01

    Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax syste...

  7. Administrative court control in taxation matters

    OpenAIRE

    Nataša Zunić Kovačević

    2016-01-01

    Starting with the current organisation of administrative court control in taxation matters, this paper, after a brief overview of the normative legal framework of control in such matters, provides an analysis of certain indicators of administrative and administrative court control implementation in taxation matters. The experience of the application of administrative control in taxation matters and an analysis of accessible indicators of recent administrative court control in taxation matters...

  8. Annual Report to Parliament Access to Information Act International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    leonardi

    The International Development Research Centre (IDRC) is pleased to table its ... Canada's Parliament through the Minister of Foreign Affairs. ... developing regions of the world and into the means for applying and adapting ... The teams work closely with ... implementation of relationship management strategies with a view to ...

  9. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    NARCIS (Netherlands)

    Cagdas, V; Kara, A; van Oosterom, P.J.M.; Lemmen, CHJ; Isikdag, U; Kathmann, R; Stubkjaer, E

    2016-01-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data

  10. The future of personal wealth and inheritance taxation in Norway

    OpenAIRE

    Pekala, Maciek

    2013-01-01

    Many countries have recently abandoned or experienced significant reduction in tax rates and revenues from personal wealth and inheritance taxation. Today, Norway remains one of the few countries that still tax annual wealth and intergenerational wealth transfers. Both taxes however face a substantial opposition and their future remains uncertain. In this paper, a dynamic microsimulation model MOSART developed by Statistics Norway is used to project and discuss future revenues and distributio...

  11. Taxation in Romania during transition

    Directory of Open Access Journals (Sweden)

    Irina Bosie

    2010-12-01

    Full Text Available Taxation, as fundamental element of budgetary revenue, represents the subject of newest utilization. Budget revenues through importance they hold, exercises a direct influence on the behavior of people being used by natural and legal persons as modeling tools in the economic and social life. Using the generic concept of taxation we can obtain a plurality of components, it’s defining elements, such as expression level of tax levies by various reports, the legal framework on tax revenue, financial institutions with responsibility for budgetary and fiscal powers, mandatory sampling methods, techniques and procedures used in the settlement and settlement revenue collection and budget. Performance of the economy at a time, effective use of public spending financed by taxes, public needs set by government policy and approved by Parliament, taxpayers, understanding of the budgetary needs, state of democracy in that country reached the level of taxation this one being determined by mentioned factors.

  12. 31 CFR 342.6 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  13. 31 CFR 340.3 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  14. 12 CFR 810.5 - Taxation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed. ...

  15. 31 CFR 316.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  16. 31 CFR 345.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  17. 31 CFR 343.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

  18. 31 CFR 309.4 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

  19. Conference Report: 6th Annual International Symposium on Regenerative Rehabilitation.

    Science.gov (United States)

    Loghmani, M Terry; Roche, Joseph A

    2018-04-03

    The 6th International Symposium on Regenerative Rehabilitation, hosted by the Alliance for Regenerative Rehabilitation Research and Training (AR 3 T), included a preconference meeting of institutional representatives of the International Consortium of Regenerative Rehabilitation, keynote talks from distinguished scientists, platform and poster presentations from experts and trainees, panel discussions and postconference workshops. The following priorities were identified: increasing rigor in basic, preclinical and clinical studies, especially the use of better controls; developing better outcome measures for preclinical and clinical trials; focusing on developing more tissue-based interventions versus cell-based interventions; including regenerative rehabilitation in curricula of professional programs like occupational and physical therapy; and developing better instruments to quantify rehabilitative interventions.

  20. International VLBI Service for Geodesy and Astrometry 2014 Annual Report

    Science.gov (United States)

    Baver, Karen D. (Editor); Behrend, Dirk (Editor); Armstrong, Kyla L. (Editor)

    2015-01-01

    IVS is an international collaboration of organizations which operate or support Very Long Baseline Interferometry (VLBI) components. The goals are: 1. To provide a service to support geodetic, geophysical and astrometric research and operational activities. 2. To promote research and development activities in all aspects of the geodetic and astrometric VLBI technique. 3. To interact with the community of users of VLBI products and to integrate VLBI into a global Earth observing system.

  1. SSI's International Development Co-operation (SIUS). Annual report 1998

    International Nuclear Information System (INIS)

    Szendroe, G.; Grapengiesser, S.; Johansson, Gunnar

    1999-04-01

    SSI's International Development Co-operation (SIUS), the Swedish program for radiation protection work in Central and Eastern Europe, has since its start in 1992 been granted SEK 109 million by the Swedish government. The projects are accessed, planned and performed in close co-operation with partner organisations in Eastern Europe. This report presents the financial status and a summary of the projects, their status and distribution over the countries and project areas. The presentation is updated as of December 1998

  2. Taxation and the American Revolution

    Directory of Open Access Journals (Sweden)

    John Passant

    2017-09-01

    Full Text Available This article looks at the interrelationship between revolution and tax in the context of the American Revolution. It examines the role of ordinary people in demanding, among other things, as part of wider demands for democracy and equality, no taxation without representation. The article aims to reintroduce the neglected notions of class and class struggle into current discussions and debates about tax and history, putting the people back into academic narratives about the history of taxation and to their place as political actors on history’s stage.

  3. Optimal taxation with household production

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Richter, Wolfram F.; Sørensen, Peter Birch

    2000-01-01

    on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively......This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate...... low tax rate on consumer services...

  4. The tax system and agreements on the avoidance of double taxation

    OpenAIRE

    Kohoutová, Petra

    2013-01-01

    1 Abstract: The tax system and agreements on the avoidance of double taxation This diploma thesis "The tax system and agreements on the avoidance of double taxation" is focused on practical issues in the field of using international corporate structure in order to decrease the tax liability applicable on entrepreneurs. The diploma thesis includes the basic description of the legal rules applicable in the Czech Republic, such as acts and also international treaties. In the field of EU law, the...

  5. The Second Annual International Space University Alumni Conference

    Science.gov (United States)

    Johnson, Les (Compiler); Robinson, Paul A. (Compiler)

    1994-01-01

    The papers presented at the conference reflect the multidisciplinary nature of the International Space University (ISU) and its alumni. The first papers presented hold special relevance to the design projects, and cover such topics as lunar-based astronomical instrumentation, solar lunar power generation, habitation on the moon, and the legal issues governing multinational astronauts conducting research in space. The next set of papers cover various technical issues such as project success assessment, satellite networks and space station dynamics, thus reflecting the diverse backgrounds of the ISU alumni.

  6. International Atomic Energy Agency Annual Report 2010 [Russian Version

    International Nuclear Information System (INIS)

    2011-01-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  7. International Atomic Energy Agency Annual Report 2010 [French Version

    International Nuclear Information System (INIS)

    2011-01-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  8. International Atomic Energy Agency Annual Report 2010 [Chinese Version

    International Nuclear Information System (INIS)

    2011-01-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  9. International Atomic Energy Agency Annual Report 2010 [Chinese Version

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-07-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  10. International Atomic Energy Agency Annual Report 2010 [Spanish Version

    International Nuclear Information System (INIS)

    2011-01-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  11. Annual report 2005[International Atomic Energy Agency]; Informe anual 2005

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-07-01

    The Annual Report reviews the results of the Agency's programme according to the three 'pillars' of technology, safety and verification. The main part of the report, starting on page 13, generally follows the programme structure as it applied in 2005. The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis, based on the three pillars, of the Agency's activities within the overall context of notable developments during the year. Information on specific issues can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review and Technical Cooperation Report. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is also provided on the attached CD-ROM, and is also available on the Agency?s iaea.org web site (http://www.iaea.org/Worldatom/Documents/Anrep/Anrep2005/). All sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The topics covered in the chapter related to Technology are: Nuclear Power; Nuclear Fuel Cycle and Materials Technologies; Capacity Building and Nuclear Knowledge Maintenance for Sustainable Energy Development; Nuclear Science; Food and Agriculture; Human Health; Water Resources; Protection of the Marine and Terrestrial Environment; Physical and Chemical Applications. Topics related to Safety and Security discussed in this report are: Safety of Nuclear Installations; Radiation and Transport Safety; Management of Radioactive Waste; Nuclear Security. Topics related to Verification are Safeguards and Verification in Iraq Pursuant to UNSC Resolutions. A separate

  12. Atomics International environmental monitoring and facility effluent annual report, 1976

    International Nuclear Information System (INIS)

    Moore, J.D.

    1977-01-01

    Environmental and facility effluent radioactivity monitoring at Atomics International (AI) is performend by the Radiation and Nuclear Safety Unit of the Health, Safety, and Radiation Services Department. Soil, vegetation, and surface water are routinely sampled to a distance of 10 miles from AI sites. Continuous ambient air sampling and thermoluminescent dosimetry are performed on site for monitoring airborne radioactivity and site ambient radiation levels. Radioactivity in effluents discharged to the atmosphere from AI facilities is continuously sampled and monitored to ensure that levels released to unrestricted areas are within appropriate limits, and to identify processes which may require additional engineering safeguards to minimize radioactivity levels in such effluents. In addition, selected nonradioactive constituents in surface water discharged to unrestricted areas are determined. This report summarizes and discusses monitoring results for 1976. The results of a special soil plutonium survey performed during the year are also summarized

  13. Exploring agricultural taxation in Europe

    NARCIS (Netherlands)

    Veen, van der H.B.; Meulen, van der H.A.B.; Bommel, van K.H.M.; Doorneweert, R.B.

    2007-01-01

    This report describes the tax systems in ten European countries, focusing on agriculture. It not only deals with income tax, it also describes other taxes such as gift and inheritance tax and Value Added Tax. This information leads to an analysis of the impact of taxation on the competitive position

  14. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

  15. EU citizenship and direct taxation

    NARCIS (Netherlands)

    E.W. Ros (Erik)

    2017-01-01

    markdownabstractThe main question addressed in this study is: _How has the concept of EU citizenship influenced the legal autonomy of Member States; most notably in the field of direct taxation and are the implications of that influence on the tax autonomy of Member States acceptable?_

  16. The feasibility of ecological taxation

    International Nuclear Information System (INIS)

    Paulus, A.T.G.

    1995-01-01

    From an analysis of the possibilities and complexities of ecological taxation, conducted within the context of the first NRP (research project 851051E), it follows that the feasibility of ecological taxes is determined by their design, the level at which they are implemented, the taxing authority by which they are imposed and by the constitutional, institutional and fiscal framework in which they are embedded

  17. Capital mobility, tax competition, and lobbying for redistributive capital taxation

    OpenAIRE

    Lorz, Jens Oliver

    1996-01-01

    This paper analyzes the impact of international capital mobility on redistributive capital taxation and on lobbying activities by interest groups. It employs a model where different capital endowments lead to a conflict between households concerning their most preferred capital tax rate. Three main results are derived: First, redistributive source based capital taxes or subsidies decline as international tax competition intensifies. Second, lobbying activities of certain interest groups may e...

  18. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that...

  19. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...

  20. 76 FR 34209 - International Whaling Commission; 63rd Annual Meeting; Nominations

    Science.gov (United States)

    2011-06-13

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... recommendations to the U.S. IWC Commissioner representing the positions of non-governmental organizations... International Whaling Commission; 63rd Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  1. 77 FR 19646 - International Whaling Commission; 64th Annual Meeting; Nominations

    Science.gov (United States)

    2012-04-02

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... the U.S. IWC Commissioner representing the positions of non-governmental organizations. Generally... International Whaling Commission; 64th Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  2. 6th Annual International Conference on ICT: Big Data, Cloud and Security

    CERN Document Server

    2015-01-01

    The Annual International Conference on ICT: Big Data, Cloud and Security (ICT-BDCS 2015) serves as a platform for industry professionals, academics, researchers, scientists, consultants and policy makers to interact and discuss various issues in big data, cloud computing and IT security.

  3. Cost-effectiveness of volumetric alcohol taxation in Australia.

    Science.gov (United States)

    Byrnes, Joshua M; Cobiac, Linda J; Doran, Christopher M; Vos, Theo; Shakeshaft, Anthony P

    2010-04-19

    To estimate the potential health benefits and cost savings of an alcohol tax rate that applies equally to all alcoholic beverages based on their alcohol content (volumetric tax) and to compare the cost savings with the cost of implementation. Mathematical modelling of three scenarios of volumetric alcohol taxation for the population of Australia: (i) no change in deadweight loss, (ii) no change in tax revenue, and (iii) all alcoholic beverages taxed at the same rate as spirits. Estimated change in alcohol consumption, tax revenue and health benefit. The estimated cost of changing to a volumetric tax rate is $18 million. A volumetric tax that is deadweight loss-neutral would increase the cost of beer and wine and reduce the cost of spirits, resulting in an estimated annual increase in taxation revenue of $492 million and a 2.77% reduction in annual consumption of pure alcohol. The estimated net health gain would be 21 000 disability-adjusted life-years (DALYs), with potential cost offsets of $110 million per annum. A tax revenue-neutral scenario would result in an 0.05% decrease in consumption, and a tax on all alcohol at a spirits rate would reduce consumption by 23.85% and increase revenue by $3094 million [corrected]. All volumetric tax scenarios would provide greater health benefits and cost savings to the health sector than the existing taxation system, based on current understandings of alcohol-related health effects. An equalized volumetric tax that would reduce beer and wine consumption while increasing the consumption of spirits would need to be approached with caution. Further research is required to examine whether alcohol-related health effects vary by type of alcoholic beverage independent of the amount of alcohol consumed to provide a strong evidence platform for alcohol taxation policies.

  4. Towards higher transparency and efficiency in energy taxation. Energy taxation and environmental policy in a small open economy

    International Nuclear Information System (INIS)

    Normann, Goeran

    2002-01-01

    The accrual of energy taxation has led to a complex structure of taxes and charges that are characterized by instability and low efficiency. Other reasons for analyzing the system is the pressure from our contractual responsibilities within the European Union and the raised ambitions in the environmental policy. The report leads to the conclusion that it would be motivated to separate fiscal energy taxation from measures to internalize environmental costs that the market does not register. This separation would make it possible to create a more transparent and rational energy taxation. The fiscal energy taxation ought to be a broad, value-based tax, equal for all energy sources. Value-based means, besides the energy content in kWh, also properties such as conversion and distribution costs. Two alternatives are suggested for the fiscal energy taxation: A separate consumption tax on energy. Such a tax would amount to 48% to produce the same income as the fiscal elements of today's energy taxes. Another alternative would be to include the fiscal energy tax in the value added tax. This would raise the standard VAT level to 30%, if the lower VAT levels are kept unchanged. With this model, consumption of energy would be treated as any other consumption. The environmental policy measures against greenhouse gases should be delt with through a system with international trade with emission quotas for such gases. Measures against other external effects from energy use are not suggested in this report, except for the opinion that economic incentives are preferable to regulations. The initial allocation of quotas ought to be done through an auction, since this method would give lower national costs than the alternatives. The system should cover all greenhouse gases and (almost) all sources which indicates that an upstream solution would be best with low administrative costs. A safety vent should be considered, so that extreme costs for CO 2 -emissions are avoided, if e.g. the

  5. Budget 2002: business taxation measures

    OpenAIRE

    Blow, L.; Hawkins, M.; Klemm, A.; McCrae, J.; Simpson, H.

    2002-01-01

    Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of th...

  6. Reforming Capital Taxation in Italy

    OpenAIRE

    Luc Eyraud

    2014-01-01

    This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

  7. MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION

    Directory of Open Access Journals (Sweden)

    Viktoria Aleksandrovna Tsokova

    2013-11-01

    Full Text Available The Russian taxation system was formed in the beginning of 90-s and experienced the evolution and sometimes revolution transformations. The state taxation system was created on the basis of the foreign countries’ experience nowever the research testifies the trends of the progressive development of the Russian taxation system elements including the national peculiarities.DOI: http://dx.doi.org/10.12731/2218-7405-2013-7-63

  8. Capital gains taxation under different tax regimes

    OpenAIRE

    Sureth, Caren; Langeleh, Dirk

    2005-01-01

    This paper investigates the influence of different systems of current income and capital gains taxation on investor's decision to either carry out an investment in corporate shares or to invest funds alternatively on the capital market. Three basic tax systems are analyzed, a classical corporate tax system with double taxation of profits on corporate and personal level, a shareholder relief system, that reduces double taxation completely. It can be shown that general analytical solutions for ...

  9. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

    Science.gov (United States)

    Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

    2013-11-04

    To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

  10. Driving the getaway car? Ireland, taxation and development

    OpenAIRE

    Killian, Sheila

    2011-01-01

    non-peer-reviewed Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a government and its citizens. Very significantly, it often has unexpected consequences, and the tax system of one country can easily have an impact on economic or social behaviour in another. Since business is now international, it is important that taxes are d...

  11. Corporate income taxation uncertainty and foreign direct investment

    OpenAIRE

    Zagler, Martin; Zanzottera, Cristiana

    2012-01-01

    This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

  12. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Directory of Open Access Journals (Sweden)

    Т. Murovana

    2013-08-01

    Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

  13. International Working Group on Fast Reactors Second Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    1969-01-01

    The Agenda of the Meeting was as follows: Opening of the meeting. 2. Appraisal of the IWGFB's activity for the period from the first annual meeting of the Group. 3. Comments on national programmes on fast breeder reactors. 4. Presentation of general findings and conclusions of national and regional meetings on fast reactor problems held in represented countries and international organisations last year. 5. Comments on the programmes of international meetings on fast reactors to be held in 1969. 6. Consideration of a schedule for meetings on fast reactors in 1970. 7. Suggestions for the topics and location of specialists' meetings in 1969-1970. 8. Suggestions for reviews and studies in the field of fast reactors. 9. The time and place of the third annual meeting of the IWGFR. 10. Closing of the meeting

  14. International Drug Discovery Science and Technology--BIT's Seventh Annual Congress.

    Science.gov (United States)

    Bodovitz, Steven

    2010-01-01

    BIT's Seventh Annual International Drug Discovery Science and Technology Congress, held in Shanghai, included topics covering new therapeutic and technological developments in the field of drug discovery. This conference report highlights selected presentations on open-access approaches to R&D, novel and multifactorial targets, and technologies that assist drug discovery. Investigational drugs discussed include the anticancer agents astuprotimut-r (GlaxoSmithKline plc) and AS-1411 (Antisoma plc).

  15. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part II

    International Nuclear Information System (INIS)

    1980-10-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  16. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part I

    International Nuclear Information System (INIS)

    1980-09-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  17. International Working Group on Past Reactors Thirteenth Annual Meeting. Summary Report. Part III

    International Nuclear Information System (INIS)

    1981-04-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  18. CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-05-01

    Full Text Available In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation of the country of destination of income. Thus, more interesting becomes the study of the phenomenon of double taxation at EU level given the distinct presence of 27 sovereignties in full process of European integration So, this paper aims to identify how the European Union handles the phenomenon of double taxation, making a shift from defining this phenomenon to identifying the legislation designed to avoid or eliminate the phenomenon of double taxation in the field of EU direct taxation.Also, this paper deems necessary to stop a moment upon the fiscal harmonization and integration in the indirect taxation field of the European Union.

  19. Economic analysis of solar industrial process heat systems: A methodology to determine annual required revenue and internal rate of return

    Science.gov (United States)

    Dickinson, W. C.; Brown, K. C.

    1981-08-01

    An economic evaluation of solar industrial process heat systems, is developed to determine the annual required revenue and the internal rate of return. First, a format is provided to estimate the solar system's installed cost, annual operating and maintenance expenses, and net annual solar energy delivered to the industrial process. The annual required revenue and the price of solar is calculated. The economic attractiveness of the potential solar investment can be determined by comparing the price of solar energy with the price of fossilfuel, both expressed in levelized terms. This requires calcuation of the internal rate of return on the solar investment or, in certain cases, the growth rate of return.

  20. Transfer Pricing And Taxation Implications Disclosure In Segmental Reporting: Malaysian Evidence

    OpenAIRE

    Mohammad Talha; Syed Shah Alam; Abdullah Sallehhuddin

    2011-01-01

    Transfer pricing has emerged as common practice among highly diversified companies. Company goes for either domestic transfer pricing or international transfer pricing for several distinctive reasons. While domestic transfer pricing aims for enhancing divisional autonomy and divisions managers, international transfer pricing expects for less taxes, tariff, duties and excises. Therefore, international transfer pricing has significant taxation implication. With expansion of transfer pricing, fi...

  1. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  2. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  3. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  4. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  5. Proceedings from The 8th Annual International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) Conference

    DEFF Research Database (Denmark)

    Troum, Orrin M; Pimienta, Olga L; Olech, Ewa

    2016-01-01

    The International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) was founded in 2005 with the goal of discussing matters related to imaging in rheumatology, particularly, validation, education, and use in both clinical practice and research. The field of musculoskeletal (MSK) imaging...... is continuously evolving; therefore, education for healthcare providers in this field is of paramount importance. ISEMIR's international faculty and world-renowned experts presented the newest information as it relates to the use of magnetic resonance imaging (MRI) and ultrasound (US) at the 8th annual ISEMIR...

  6. Optimal income taxation with endogenous human capital

    NARCIS (Netherlands)

    Jacobs, B.

    2005-01-01

    This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earning potentials is endogenous because agents differ in the ability to learn. Taxation affects utilization rates of human capital

  7. Property Taxation. National Education Association Search.

    Science.gov (United States)

    National Education Association, Washington, DC. Research Div.

    The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

  8. Progressive Taxation and Tax Morale

    OpenAIRE

    Philipp Doerrenberg; Andreas Peichl

    2010-01-01

    As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach - which has not been investigated before. Our theoretical analysis leads to two testable predictions. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax progressivity on tax m...

  9. Taxation of the economical activities developed in the sea regions

    International Nuclear Information System (INIS)

    Oliveira, Marcio Branco de

    2000-01-01

    Usually, the power of taxation is straightly connected to the idea of territory. It is important to establish the limits of tax jurisdiction not only for taxes in view of which territoriality is part of the taxable event as defined in legislation - import tax (I.I.) and excise tax (IPI) -, but also for those the location of a possession - property tax (IPTU) - or the place in which services are rendered - service occupation tax (ISS) and sales tax (ICMS) - appear as the main component of the taxable event. According to the United Nations Convention on the Law of the Sea, 1982, and the Brazilian internal legislation as well, Federal Government has full sovereignty over its territorial sea -12 mile zone. In other areas (contiguous zone, exclusive economic zone and brazilian continental shelf), sovereignty is restricted to the supervision of some activities, not involving power of taxation. (author)

  10. Taxation categories for long-term care insurance premiums and mortality among elderly Japanese: a cohort study.

    Science.gov (United States)

    Fujino, Yoshihisa; Tanaka, Ryuichi; Kubo, Tatsuhiko; Matsuda, Shinya

    2013-01-01

    This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital status of each participant was collected annually from 2002 to 2006. Follow-up surveys on survival were conducted until August 2007. Hazard ratios (HRs) were estimated by a Cox model, using taxation categories at baseline. In these analyses, age-adjusted and age- and mobility-adjusted models were used. A significantly higher mortality risk was seen only in the lowest taxation category among men: as compared with men in the second highest taxation category, the HR in the lowest category was 2.53 (95% CI, 1.26-5.08, P = 0.009). This significant association between taxation category and mortality was lost after adjustment for mobility. There was no other difference in mortality among taxation categories in men or women. The present findings only partly supported our hypothesis that taxation category is a good indicator of socioeconomic status in examining health inequalities among elderly Japanese.

  11. Fourteenth Annual Meeting of the International Working Group on Past Reactors. Summary Report. Part I

    International Nuclear Information System (INIS)

    1981-11-01

    The Fourteenth Annual Meeting of the IAEA-IWGFR was held in accordance with the recommendations of the previous Annual Group Meeting, at the Vienna International Centre, Vienna from 31 March to 3 April 1981. All Member States of the group were represented at the meeting: France, the Federal Republic of Germany, India, Italy, Japan, the Union of Soviet Socialist Republics, the United Kingdom and the United States of America. The meeting was also attended by representatives from the Commission of European Communities, the Nuclear Energy Agency of the Organisation for Economic Co-operation and Development, the International Atomic Energy Agency and observers from Switzerland. The Agenda of the Meeting was as follows: 1. Review of IWGFR activities; 2. Consideration of future method of operation of the IWGFR; 3. Consideration of Conferences on Fast Reactors; 4. Consideration of the major recommendations of some of the IWGFR specialists' meetings for which the support of the IWGFR is requested; 5. Consideration of a schedule for specialists' meetings in 1981-1982; 6. Presentations and discussions on national programmes on fast breeder reactors.; 7. Recommendation of the IWGFR regarding a request of Switzerland concerning participation in the IWGFR; 8. The date and place of the Fifteenth Annual Meeting of the IWGFR

  12. Cigarette Taxation in Tanzania | IDRC - International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Tobacco consumption in Tanzania rose by 20% between 2002 and 2007, and is predicted to increase by a further 46% by 2016. The impact of this increase in consumption on public health and economic development is likely to be serious. Experience elsewhere has shown that the single most effective way to reverse this ...

  13. Twelfth annual meeting of the International Working Group on Fast Reactors. Summary report. Part I

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1979-05-01

    The Twelfth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous AGM,in Vienna from 27 to 30 March 1979. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  14. Twelfth annual meeting of the International Working Group on Fast Reactors. Summary report. Part I

    International Nuclear Information System (INIS)

    1979-05-01

    The Twelfth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous AGM,in Vienna from 27 to 30 March 1979. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  15. Progressive taxation, income inequality, and happiness.

    Science.gov (United States)

    Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

    2018-01-01

    Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  16. 78 FR 79652 - Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds

    Science.gov (United States)

    2013-12-31

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-113350-13] RIN 1545-BL56 Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws a...

  17. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  18. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident alien...

  19. Source Taxation of Technological Services in Finnish Tax Treaties

    OpenAIRE

    Kiviranta, Tuomas

    2016-01-01

    In this study, I analyze the various means of source taxation of technological and other services permitted by Finnish double taxation conventions and the future of source taxation of technological and other services. I attempt to shed light on the various means of source taxation of technological services permitted by Finnish tax treaties and by tax treaties also more generally. I analyze 1) the taxation of technological services in the source country as the profits of a permanent establishm...

  20. Optimal Taxation, Inequality and Top Incomes

    OpenAIRE

    Andrienko, Yuri; Apps, Patricia; Rees, Ray

    2014-01-01

    In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with a more differen...

  1. Dividends Provisions in Croatian Double Taxation Agreements

    Directory of Open Access Journals (Sweden)

    Marjeta Tomulić Vehovec

    2007-03-01

    Full Text Available This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly explains the methods for eliminating double taxation on income from dividends. Finally, it addresses the changes necessary for accession to the European Union.

  2. Towards a coherent European approach for taxation of combustible waste

    International Nuclear Information System (INIS)

    Dubois, Maarten

    2013-01-01

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO x emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO x emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects

  3. Towards a coherent European approach for taxation of combustible waste

    Energy Technology Data Exchange (ETDEWEB)

    Dubois, Maarten, E-mail: maarten.dubois@kuleuven.be

    2013-08-15

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.

  4. Towards a coherent European approach for taxation of combustible waste.

    Science.gov (United States)

    Dubois, Maarten

    2013-08-01

    Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO(x) emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects. Copyright © 2013 Elsevier Ltd. All rights reserved.

  5. Taxation of Insolvent Companies: Empirical Evidence in Portugal

    Directory of Open Access Journals (Sweden)

    Ana Cristina dos Santos Arromba Dinis

    2016-04-01

    Full Text Available This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC. For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA, the tax and customs authority (TA, and court magistrates (CM, in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.

  6. Proceedings of NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education

    International Nuclear Information System (INIS)

    Constantin, Marin; Turcu, Ilie

    2008-01-01

    The proceedings of the NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education held at INR-Pitesti on May, 28 - 30 2008 contain 88 communications presented in 3 sections addressing the themes of Nuclear energy, Environmental protection, and Sustainable development. In turn these sections are addressing the following items: Section 1.1 - Nuclear safety and severe accidents (12 papers); Section 1.2 - Nuclear reactors (11 papers); Section 1.3 - Nuclear technologies and materials (20 papers); Section 2.1 - Radioprotection (5 papers); Section 2.2 - Radioactive waste management (20 papers); Section 2.3 - air, water and soil protection (5 papers); Section 3.1 - Strategies in energy (3 papers); Section 3.2 - Education, continuous formation and knowledge transfer (8 papers); Section 3.3 - International partnership for a sustainable development (4 papers). The conference proceedings where divided into two parts. This item refers particularly to the second part

  7. Proceedings of NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education

    International Nuclear Information System (INIS)

    Constantin, Marin; Turcu, Ilie

    2008-01-01

    The proceedings of the NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education held at INR-Pitesti on May, 28 - 30 2008 contain 88 communications presented in 3 sections addressing the themes of Nuclear energy, Environmental protection, and Sustainable development. In turn these sections are addressing the following items: Section 1.1 - Nuclear safety and severe accidents (12 papers); Section 1.2 - Nuclear reactors (11 papers); Section 1.3 - Nuclear technologies and materials (20 papers); Section 2.1 - Radioprotection (5 papers); Section 2.2 - Radioactive waste management (20 papers); Section 2.3 - air, water and soil protection (5 papers); Section 3.1 - Strategies in energy (3 papers); Section 3.2 - Education, continuous formation and knowledge transfer (8 papers); Section 3.3 - International partnership for a sustainable development (4 papers)

  8. Agency costs and income taxation

    Directory of Open Access Journals (Sweden)

    Ulrich Schmidt

    2012-03-01

    Full Text Available This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases these agency costs if the agent exhibits decreasing (increasing absolute risk aversion. Additionally, we show that non-proportional taxes cause higher (lower agency costs than a proportional tax if the agent’s marginal tax rate exceeds (is smaller than the marginal tax rate of the principal.

  9. Taxation and Welfare: A Revision Exercise.

    Science.gov (United States)

    Boden, Andrew

    1992-01-01

    Offers a revision exercise intended to remind students of some economic terminology associated with taxation and welfare. Provides a set of definitions for which students are to supply matching terms. Includes an answer list and suggests related exercises. (SG)

  10. Risk-taking under progressive taxation

    OpenAIRE

    Bamberg, Günter

    1988-01-01

    Risk-taking under progressive taxation : 3 partial effects / Günter Bamberg ; Wolfram R. Richter. - In: Measurement in economics / ed. by Wolfgang Eichhorn. - Heidelberg : Physica-Verl., 1988. - S. 479-497

  11. Taxing the cloud: introducing a new taxation system on data collection?

    Directory of Open Access Journals (Sweden)

    Primavera De Filippi

    2013-05-01

    Full Text Available Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial jurisdiction and geographical settings. In view of obtaining tax revenues from these online operators whose business is partially carried out in France, the French government recently issued a report emphasising the need for new taxation rules that would better comply with the way value is generated in the digital economy: at the international level, it is suggested that taxation should be calculated according to the place of interaction with end-users; at the national level, the report suggests to introduce a transitory tax on data collection in order to promote innovation and encourage good online practices.

  12. Optimal Commodity Taxation and Income Distribution

    OpenAIRE

    Benassi, Corrado; Randon, Emanuela

    2015-01-01

    We consider the interplay between income distribution and optimal commodity taxation, linking equity issues to optimal taxes through the effect of income distribution on market demand and its price elasticity. We find conditions to conciliate the equity and efficiency tradeoff and to assess the impact of inequality changes on the optimal taxation of necessity and luxury goods. We show that the regressivity or progressivity of the tax system is determined by the distribution of luxuries and ne...

  13. Swedish Taxation Since 1862: An Overview

    OpenAIRE

    Henrekson, Magnus; Stenkula, Mikael

    2015-01-01

    This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes) and taxes that were less visible to the public (such as payroll taxes and social security...

  14. Improving the taxation regime for electric power

    International Nuclear Information System (INIS)

    Fjermeros, Morten; Ilstad, Kristine

    2003-01-01

    In Norway, the present taxation regime for electric power is very complex. The power companies are currently charged with ordinary tax on profits, tax on economic rent, tax on natural resources and land tax. In addition there are the rules about licence fees, yield of power due to concession conditions, and reversion. The Norwegian Electricity Industry Association (EBL), assisted by a firm of lawyers, has proposed an improvement over the current taxation regime

  15. Citizens and taxation : Sweden in comparative perspective

    OpenAIRE

    Edlund, Jonas

    1999-01-01

    In the contemporary critique of the welfare state a common target is taxation. The consequences of the high levels of taxes collected by the modern state, the critics argue, are slowdown in economic growth, high unemployment, and declining public legitimacy for taxes and state provided welfare. This thesis explores the political support for taxation in Sweden, the epitome of high-tax-society. The thesis consists of one introductory chapter and five journal articles. The first objective of the...

  16. Optimal Energy Taxation for Environment and Efficiency

    Energy Technology Data Exchange (ETDEWEB)

    Pak, Y.D. [Korea Energy Economics Institute, Euiwang (Korea)

    2001-11-01

    Main purpose of this research is to investigate about how to use energy tax system to reconcile environmental protection and economic growth, and promote sustainable development with the emphasis of double dividend hypothesis. As preliminary work to attain this target, in this limited study I will investigate the specific conditions under which double dividend hypothesis can be valid, and set up the model for optimal energy taxation. The model will be used in the simulation process in the next project. As the beginning part in this research, I provide a brief review about energy taxation policies in Sweden, Netherlands, and the United States. From this review it can be asserted that European countries are more aggressive in the application of environmental taxes like energy taxes for a cleaner environment than the United States. In next part I examined the rationale for optimal environmental taxation in the first-best and the second-best setting. Then I investigated energy taxation how it can provoke various distortions in markets and be connected to the marginal environmental damages and environmental taxation. In the next chapter, I examined the environmentally motivated taxation in the point of optimal commodity taxation view. Also I identified the impacts of environmental taxation in various circumstances intensively to find out when the environment tax can yield double dividend after taking into account of even tax-interaction effects. Then it can be found that even though in general the environmental tax exacerbates the distortion in the market rather than alleviates, it can also improve the welfare and the employment under several specific circumstances which are classified as various inefficiencies in the existing tax system. (author). 30 refs.

  17. APPLICATION OF SIMPLIFIED TAXATION SYSTEM IN CONSTRUCTION

    Directory of Open Access Journals (Sweden)

    O. S. Golubova

    2011-01-01

    Full Text Available Specificity concerning cost formation of construction work executed by  entities of small business enterprises that use a simplified taxation system has a direct impact on the effectiveness of organization activity. Dozens of business entities applying various taxation systems are involved in the execution of the construction process. For this reason an inclusion of taxes in work cost may have a decisive influence on the selection of a contractor for an object construction.  

  18. International Working Group on Fast Reactors Sixth Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    1973-01-01

    The Agenda of the Meeting was as follows: 1. Review of IWGFR Activities - 1a. Approval of the minutes of the Fifth IWGFR Meeting. 1b. Report by Scientific Secretary regarding the activities of the Group. 2. Comments on National Programmes on Fast Breeder Reactors. 3. International Coordination of the Schedule for Major Fast Reactor Meetings and other major international meetings having a predominant fast reactor interest. 4. Consideration of Conferences on Fast Reactors. 4a. IAEA Symposium on Fuel and Fuel Elements for Fast Reactors, Brussels, Belgium 2-6 July 1973. 4b. International Symposium on Physics of Fast Reactors, Tokyo, Japan, 16 to 23 October 1973. 4c. International Conference on Fast Reactor Power Stations, London, UK, 11 to 14 March 1974 . 4d. Suggestions of the IWGFR members on other conferences. 5. Consideration of a Schedule for Specialists' Meetings in 1973-74. 6. Other Business - 6a. First-aid in Sodium Burns. 6b. Principles of Good Practice for Safe Operation of Sodium Circuits. 6c. Bibliography on Fast Reactors. 7. The Date and Place of the Seventh Annual Meeting of the IWGFR

  19. Annual International Conference of the German Operations Research Society (GOR) University of Augsburg

    CERN Document Server

    Borgwardt, Karl-Heinz; Klein, Robert; Tuma, Axel

    2009-01-01

    This book contains 93 selected papers from the symposium "Operations Research 2008" which was held from September 3-5, 2008 at the University of Augsburg, Germany. The international conference, which also serves as the annual meeting of the German Operations Research Society (GOR), attracted 580 participants from more than thirty countries. The general theme "Operations Research and Global Business" stresses the important role of Operations Research in improving decisions in the increasingly complex global business environment. Operations Research represents one of the most successful instruments for organizing business processes, as many applications in areas like supply chain management or financial management show. The book gives a broad overview of the various facets of Operations Research: mathematical methods such as optimization, forecasting, data analysis or game theory and their applications in business, economics and social life.

  20. Green taxation and individual responsibility

    Energy Technology Data Exchange (ETDEWEB)

    Ballet, Jerome [C3ED Centre of Economics and Ethics for Environment and Development, UVSQ, University of Versailles, Saint-Quentin-en-Yvelines (France); Bazin, Damien [EMAFI Macroeconomics and International Finance Research Centre at University of Nice Sophia Antipolis, 28, avenue Valrose, BP 2135, 06103 Nice (France); Lioui, Abraham [Department of Economics, Bar Ilan University, Ramat Gan (Israel); Touahri, David [LEST Institute of Labor Econmics and Industrial Sociology and Mediterranean University Aix-Marseille II, Marseille (France)

    2007-09-15

    The current article aims at studying the effects of taxation on environmental quality, in an economy where its agents are responsible. Individual responsibility towards nature is modelized by the voluntary effort to which the households have agreed insofar as the improvement of environmental quality is concerned. It is an original way to show that the individuals may feel committed towards the environment and assume obligations towards it as well as towards environmental public policy. Given that, in our model, such effort is taken from one's allocated time for leisure, its opportunity cost is that of the sacrificed time for leisure, and is therefore equal to the individual's wage. We shall highlight that State intervention through the introduction of a (green) tax always crowds out individual responsibility. However, the intensity of this crowding-out depends on the performance of the State. Moreover, State intervention could, depending on the amount of crowding-out, reduce the overall quality of the environment. In a general equilibrium setting, we show that the crowding-out effect is not systematic. This is because there will then be an interaction between effort (or work time) and the cost of that effort (linked to the individual's wage, and therefore to production and finally to work/effort). In this article, we shall discuss the conditions under which public policy crowds out individual responsibility within this context. (author)

  1. WEALTH TAXATION AND WEALTH ACCUMULATION

    DEFF Research Database (Denmark)

    Jakobsen, Katrine Marie Tofthøj; Jakobsen, Kristian Thor; Kleven, Henrik

    Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately abolished between 1989 and 1997. Due to the specific d...... on wealth accumulation. Our simulations show that the long-run elasticity of wealth with respect to the net-of-tax return is sizeable at the top of distribution. Our paper provides the type of evidence needed to assess optimal capital taxation.......Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately abolished between 1989 and 1997. Due to the specific...... design of the wealth tax, these changes provide a compelling quasi-experiment for understanding behavioral responses among the wealthiest segments of the population. We find clear reduced-form effects of wealth taxes in the short and medium run, with larger effects on the very wealthy than...

  2. Green taxation and individual responsibility

    International Nuclear Information System (INIS)

    Ballet, Jerome; Bazin, Damien; Lioui, Abraham; Touahri, David

    2007-01-01

    The current article aims at studying the effects of taxation on environmental quality, in an economy where its agents are responsible. Individual responsibility towards nature is modelized by the voluntary effort to which the households have agreed insofar as the improvement of environmental quality is concerned. It is an original way to show that the individuals may feel committed towards the environment and assume obligations towards it as well as towards environmental public policy. Given that, in our model, such effort is taken from one's allocated time for leisure, its opportunity cost is that of the sacrificed time for leisure, and is therefore equal to the individual's wage. We shall highlight that State intervention through the introduction of a (green) tax always crowds out individual responsibility. However, the intensity of this crowding-out depends on the performance of the State. Moreover, State intervention could, depending on the amount of crowding-out, reduce the overall quality of the environment. In a general equilibrium setting, we show that the crowding-out effect is not systematic. This is because there will then be an interaction between effort (or work time) and the cost of that effort (linked to the individual's wage, and therefore to production and finally to work/effort). In this article, we shall discuss the conditions under which public policy crowds out individual responsibility within this context. (author)

  3. The feasibility of ecological taxation

    International Nuclear Information System (INIS)

    Paulus, A.T.G.

    1995-01-01

    The feasibility of ecological taxation in general and for the Netherlands in specific was analyzed within the context of one of the NRP research projects. The analysis shows that the feasibility of ecological taxes is generally determined by the tax design, the taxing authority by which these taxes are imposed and by the constitutional, institutional and fiscal structures into which they are embedded. In order to be feasible, the analysis shows that ecologically relevant taxes have to be imposed by a taxing authority which is clearly related to relevant ecological circumstances. Since normal taxing authorities tend to be political units which most of the times do not fit this description, institutional and constitutional changes are necessary to introduce and impose (additional) feasible types of ecological taxes in practice. Within the context of the Netherlands, the analysis shows that the currently changing intergovernmental and financial relationships in this country provide important starting points for municipalities, water authorities and provinces to introduce feasible types of such taxes. 225 refs

  4. The economic consequences of carbon taxation in Australia

    Energy Technology Data Exchange (ETDEWEB)

    Common, M. [Australian National Univ., Canberra, ACT (Australia). Centre for Resource and Environmental Studies; Hamilton, C. [Australia Institute, Deakin, ACT (Australia)

    1996-12-31

    Global warming is an international problem. Multilateral actions agreed to under international treaties would be the most effective means of limiting global carbon dioxide emissions. Each country, however, would have some discretion in deciding how best to meet its obligations. In this paper, a potentially important `unilateral` action on the part of Australia, a carbon tax, is examined. When combined with a package of other measures, it may be argued that carbon taxation might be a beneficial policy measure even though actions by Australia would have only a small impact on global emissions. While the arguments may be developed in the Australian context they are relevant to industrial countries more generally. After considering Australia`s current situation with respect the emissions and international greenhouse obligations, the advantages and disadvantages of a carbon tax are reviewed. Based on some modelling work on the effects of introducing a carbon tax in Australia, including projections of impacts on carbon emissions, economic growth and employment, it is concluded that, with appropriate use of carbon tax revenues, there is a prima facie case for the unilateral introduction of carbon taxation in Australia. (author). 7 tabs., refs.

  5. The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms

    NARCIS (Netherlands)

    Huizinga, H.P.; Nielsen, S.B.

    1996-01-01

    This paper investigates the scope for international coordination of capital income and profit taxation.The paper considers a world of many symmetric countries where public goods are financed by taxes on capital income and on profits.In the open economy, the authorities have at their disposal a

  6. Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

    OpenAIRE

    Wilde, Maarten

    2016-01-01

    textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.

  7. Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2016-01-01

    textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental

  8. The taxation of diesel cars in Belgium – revisited

    International Nuclear Information System (INIS)

    Mayeres, Inge; Proost, Stef

    2013-01-01

    This paper compares the current taxation of diesel and gasoline cars in Belgium with the guidelines for optimal taxation. We find that diesel cars are still taxed much less than gasoline cars, resulting in a dominant market share for diesel cars in the car stock. If the fuel tax is the main instrument to control for externalities and generate revenues, the diesel excise should be much higher than the excise on gasoline for two reasons: diesel is more polluting than gasoline and more importantly, through the better fuel efficiency, diesel cars contribute less fiscal revenues per mile. - Highlights: ► With a correct tax system the diesel excise should be higher than that on gasoline. ► When this is difficult, the fixed annual charge should be higher for diesel cars. ► The current tax structure for gasoline and diesel cars in Belgium is suboptimal. ► It implies that CO 2 emissions are reduced, but in a very cost-inefficient way

  9. TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

    Directory of Open Access Journals (Sweden)

    L. I. Podderegina

    2006-01-01

    Full Text Available The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.Taxation system is shown at the level of enterprise structural sub-divisions (shop, department, at the level of shop structural sub-divisions (section, team, for works to be executed by an individual person of the production process (operation, product, works, services. This system promotes to efficient functioning of intra-production economical relations.The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions.

  10. Taxation and Gender Equity: A Comparative Analysis of Direct and ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2010-06-10

    Jun 10, 2010 ... Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries ... This highly original book is essential reading for everyone concerned with equality in taxation.

  11. Dividend taxation in an infinite-horizon general equilibrium model

    OpenAIRE

    Pham, Ngoc-Sang

    2017-01-01

    We consider an infinite-horizon general equilibrium model with heterogeneous agents and financial market imperfections. We investigate the role of dividend taxation on economic growth and asset price. The optimal dividend taxation is also studied.

  12. Opening new horizons, building new synergies : 1998 annual report of Hydro-Quebec International

    International Nuclear Information System (INIS)

    1999-01-01

    Hydro-Quebec International (HQI) was established in 1978 as a wholly owned subsidiary of Hydro-Quebec. Its mission is to contribute to Hydro-Quebec's growth and profitability by investing in energy partnerships and by selling Hydro-Quebec expertise internationally. This annual report presents highlights of the company's operations, balance sheet, financial position, and investments. 1998 proved to be a year of market development and prospecting which yielded promising results. The expanded scope of the company that now includes investment and infrastructure construction was already generating $ 26 million in economic spinoff for Quebec. The report highlights HQI's involvement in Europe, the Middle East, Africa, and Asia. Great strides have been made also in ensuring the most rigorous practices possible to assess and manage risk and to bolster the company's ability to take unforeseen events in stride. On the investment side, in 1998, the first year of its involvement as an investor, HQI initiated investments amounting to $137 million. Plans are to double that figure in 1999. tabs., figs

  13. The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation

    OpenAIRE

    Rixen, Thomas; Rohlfing, Ingo

    2005-01-01

    Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in international double tax avoidance and multilateralism in the trade regime poses an empirical puzzle. In this paper we develop an answer to this puzzle. Differentiating between different stages of international cooperation, we first describe ...

  14. Taxation, Risk-Taking, and Household Portfolio Behavior

    OpenAIRE

    James M. Poterba

    2001-01-01

    This paper summarizes the current state of research on how taxation affects household decisions with respect to portfolio structure and asset trading. It discusses long-standing issues, such as the impact of differential taxation of income flows from stocks and bonds on the incentives for households to invest in these assets, and the effect of capital gains taxation on asset sales. It also addresses a range of emerging issues, such as the impact of taxation on the behavior of mutual funds and...

  15. The Theory of Optimal Taxation: What is the Policy Relevance?

    OpenAIRE

    Birch Sørensen, Peter

    2006-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity b...

  16. DOUBLE TAXATION CONVENTIONS AND THEIR IMPLEMENTATION IN ROMANIA

    OpenAIRE

    Mihail ANTONESCU; Ligia ANTONESCU

    2011-01-01

    The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation don’t correspond to tax legislation of all countries with which Romania has economic relations. To avoid double taxation, our country uses both the national rules and conventions for the avoidance of double taxation concluded with partner countrie...

  17. Capital Taxation Tendencies in Ukraine and in the World

    OpenAIRE

    Danilov Оleksandr D.; Denysenko Denys Ye.

    2014-01-01

    The goal of the article is analysis of the world and domestic tendencies of capital taxation and justification of directions of improvement of capital taxation in Ukraine. The study was carried out with division of taxation of human and material capital. Taxation of human capital in Ukraine is moderate, compared to OECD countries, however, its main load lies on employers, unlike in OECD countries, where it is distributed proportionally between employers and employees. Taking into account a hi...

  18. Energetic Materials - Technology, Manufacturing and Processing, 27th International Annual Conference of ICT June 25 - June 28, 1996 Karisruhe, Federal Republic of Germany

    National Research Council Canada - National Science Library

    1997-01-01

    .... The 27th International ICT Annual Conference centers at the discussion of the art in research and development of modern rocket propellants, explosives, gun propellants and pyrotechnics emphasizing...

  19. How should green taxation be designed?

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    How should green taxation be designed so that it accommodates producer interests? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes...... directed at industry. If green tax schemes can be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous....... This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation...

  20. Are increases in cigarette taxation regressive?

    Science.gov (United States)

    Borren, P; Sutton, M

    1992-12-01

    Using the latest published data from Tobacco Advisory Council surveys, this paper re-evaluates the question of whether or not increases in cigarette taxation are regressive in the United Kingdom. The extended data set shows no evidence of increasing price-elasticity by social class as found in a major previous study. To the contrary, there appears to be no clear pattern in the price responsiveness of smoking behaviour across different social classes. Increases in cigarette taxation, while reducing smoking levels in all groups, fall most heavily on men and women in the lowest social class. Men and women in social class five can expect to pay eight and eleven times more of a tax increase respectively, than their social class one counterparts. Taken as a proportion of relative incomes, the regressive nature of increases in cigarette taxation is even more pronounced.

  1. Considerations Regarding the Environmental Responsibility and Taxation

    Directory of Open Access Journals (Sweden)

    Florian-Marcel Nuta

    2012-02-01

    Full Text Available The public policy tool of taxation may generate discouraging effects upon the economicagents – consumers or producers – but also could beused as incentives. High environmental taxationcould generate crowding effect in terms of responsibility. Sometimes a very sophisticated system ofenvironmental taxation is the basis for a highly regulated business environment and conformity butwith a lack of real responsible citizenship. We aretrying to see if the impact of taxation uponresponsibility is real and can affect the motivation for environmental responsible citizenship. Themain findings are related to the impact of regulating power of environmental taxes. Also there isevident the interest of entrepreneurs in environmentally responsible behavior and the less informationabout the benefits of responsible citizenship.

  2. Taxation in Public Education. Analysis and Bibliography Series, No. 12.

    Science.gov (United States)

    Ross, Larry L.

    Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

  3. 7 CFR 400.710 - Preemption and premium taxation.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

  4. Consumption Taxation in a Digital World : A Primer

    NARCIS (Netherlands)

    Ligthart, J.E.

    2004-01-01

    The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based taxation-is presently the norm for goods taxation is

  5. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    Science.gov (United States)

    Çağdaş, V.; Kara, A.; van Oosterom, P.; Lemmen, C.; Işıkdağ, Ü.; Kathmann, R.; Stubkjær, E.

    2016-10-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM - Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.

  6. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2001-01-01

    Full Text Available This paper presents Adam Smith’s view on taxation and public expenditure, by means of an almost literal reading of the Wealth of Nations famous passages on the "duties of the sovereign" and on the "maxims of taxation". Contrarily to the commonest usage of these passages, we will show that their core is the preoccupation with the public expenditure soaring and the defence of decentralisation. Furthermore and also contrarily to the existing interpretations we defend the non-existence of any contradiction between Smith’s income and price theory (and the incidence hypothesis, provided due attention is paid to the guiding role of the "maxims".

  7. The Public Choice Problem of Green Taxation

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Hjøllund, Lene

    1998-01-01

    -best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy...... on average. Finally, it is suggested that a CO2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grandfathered permit...

  8. A commentary on the taxation aspects

    International Nuclear Information System (INIS)

    Wilson, P.A.

    1992-01-01

    A commentary is given on taxation aspects of the expenditure incurred in the abandonment and reclamation of oil and gas fields. Reference is made to the taxation regime in Australia, Canada, the Netherlands, Norway, the United Kingdom and the USA. The issues addressed include: specific provisions existing within the tax code covering abandonment; the definition of abandonment costs; the year in which deduction, if available, falls; the setting of deductions against any form of income; the allowance of deductions for costs which, under general principles, are capital costs; 'claw back' from reimbursements; the precision of a deduction for abandonment costs where a country has a secondary petroleum regime. (UK)

  9. Oil and gas taxation in Norway

    International Nuclear Information System (INIS)

    Oien, A.

    1992-01-01

    The Norwegian petroleum tax system builds on the general business tax system. A reform of the petroleum tax system was therefore prompted by the reform of the ordinary company tax system in Norway. The reform of the general company taxation system made a reform of the petroleum taxation system necessary. As the petroleum tax system had to be changed, it was natural to review the incentive structure of the system to see if it could be improved. These two elements formed the foundation of the work on petroleum tax reform. (Author)

  10. Optimal taxation of married couples with household production

    DEFF Research Database (Denmark)

    Kreiner, Claus Thustrup; Kleven, Henrik Jacobsen

    2007-01-01

    of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compensate for the erroneous commodity taxes. In this case, individual taxation is typically optimal, but not necessarily with a higher rate on primary earners......The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. In the absence of restrictions on the use...

  11. Research in radiobiology: Annual report of work in progress in the internal irradiation program

    International Nuclear Information System (INIS)

    Miller, S.C.; Buster, D.S.

    1987-01-01

    In the early 1950's the Atomic Energy Commission established at the University of Utah a large, long-term study designed to investigate the toxicity of internally deposited radionuclides in beagles. The first animals were injected on December 1, 1952 and thus began an odyssey unusual in modern science both for its duration and continued scientific interest and relevance. The original dogs were injected with 239 Pu and 226 Ra. Later, studies were initiated with 241 Am, 249 Cf, 252 Cf, 253 Es, 224 Ra, 228 Ra, 90 Sr, and 228 Th. These studies were unique and have and will continue to contribute valuable scientific information on the behavior and effects of these substances in biological systems. We feel that the data collected from these studies will be useful for many decades to come as we ask more demanding questions relative to radionuclides and environmental, biological and health issues. While this publication will be the last of our series Research in Radiobiology, the lifespan carcinogenesis studies are continuing under a collaborative arrangement with the I.T.R.I. Beginning in 1988, the colony status tables of dogs in the Utah studies and reports of research by the Radiobiology faculty will be included in the annual I.T.R.I. report. Under our new collaborative arrangements with the I.T.R.I. for the conduct of the lifespan carcinogenesis studies, we expect a continued high level of scientific productivity from our faculty

  12. Double taxation conventions, structure and evolution of the american tax system

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2016-06-01

    Full Text Available This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

  13. Taxation and forms of organizing business activities

    Directory of Open Access Journals (Sweden)

    Đinđić Srđan

    2013-01-01

    Full Text Available This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia. In order to understand how the procedure of taxation affects the sphere of business decision-making it is necessary to focus on the tax status of business losses and valorization and the effects of the double taxation of dividends. The rule of successive deduction of losses ensures the fiscally transparent entity receives a tax saving in the form of a reduction of the present value of the total paid tax. Meanwhile the corporation is handicapped because it postpones loss deductions, that is, it postpones tax saving, which directly influences the level of the present value of saved tax. The global trend of gradually moving from the classical system towards shareholder relief provision, above all in the form of a reduced withholding tax rate on dividends, has two opposing features: it simplifies the tax procedure while neglecting the distributional aims (consequences of taxation. The analysis of a particular practical example from the Serbian tax context enables us to draw a conclusion in relation to the relative taxes paid by entrepreneurs versus enterprises. The developed countries favour fiscally transparent entities, whereas Serbia allocates tax privileges to enterprises.

  14. Air pollutant taxation: an empirical survey

    International Nuclear Information System (INIS)

    Cansier, D.; Krumm, R.

    1997-01-01

    An empirical analysis of the current taxation of the air pollutants sulphur dioxide, nitrogen oxides and carbon dioxide in the Scandinavian countries, the Netherlands, France and Japan is presented. Political motivation and technical factors such as tax base, rate structure and revenue use are compared. The general concepts of the current polices are characterised

  15. Multinational Taxation and R&D Investments

    NARCIS (Netherlands)

    de Waegenaere, A.; Sansing, R.C.; Wielhouwer, J.L.

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  16. Multinational taxation and R&D investments

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Sansing, R.; Wielhouwer, J.L.

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  17. Coal economics and taxation discussed at symposium

    Energy Technology Data Exchange (ETDEWEB)

    1978-06-01

    Some of the highlights from the Symposium on Coal Economics and Taxation Symposium, Regina Saskatchewan May 7-9, 1978, sponsored by the Coal Association of Canada are presented. Investment, provincial policy, sources of funds, uncertainty, tax policies, and operating costs are discussed.

  18. Command-And-Control or Taxation?

    DEFF Research Database (Denmark)

    Oh, Christina; Svendsen, Gert Tinggaard

    2015-01-01

    an ineffective command-and-control (CAC) tool, whereas Denmark has chosen the effective tool of taxation. One main explanation for this variation in policy choice is the variation in institutional setups, namely the corporatist route in Denmark versus the pluralistic route in California....

  19. Non-linear Capital Taxation Without Commitment

    OpenAIRE

    Emmanuel Farhi; Christopher Sleet; Iván Werning; Sevin Yeltekin

    2012-01-01

    We study efficient non-linear taxation of labour and capital in a dynamic Mirrleesian model incorporating political economy constraints. Policies are chosen sequentially over time, without commitment. Our main result is that the marginal tax on capital income is progressive, in the sense that richer agents face higher marginal tax rates. Copyright , Oxford University Press.

  20. Trends and opportunities abroad, 1987: an annual special publication of International Demographics.

    Science.gov (United States)

    1986-12-01

    To facilitate understanding of the consumer market potential of today's world, "International Demographics" clusters the world's 150 largest countries based on their demographic and socioeconomic characteristics. The names of the 5 clusters--The Dependents, The Seekers, The Climbers, The Ultimate Consumers, and The Rocking Chairs--help identify the kind of consumer markets the countries represent. The 150 countries included in this 1987 volume are considered potential markets and are organized by cluster. All data cited are the most current numbers available, and all population estimates are the latest projections by the Center for International Research, US Census Bureau. Population trends of the next 14 years will change existing markets, and open new markets. However, due to rapid population growth in the poorest of the world economy, the Dependent countries, only intensified efforts on the part of the countries themselves and increased assistance from the international development community can pull these countries up. The sheer size of the market in Seeker and Climber countries is sufficient to indicate increased consumer demand. Add to that increasing income, the predominance of youth, and the ongoing rural-to-urban shift, and it is clear that demand will center on consumer durables for beginning families as the large proportions of youth will center on consumer durables for beginning families as the large proportions of youth enter their prime spending years of 15-64. Construction, sanitation, power, telecommunications, and transport are expected to boom as youth add pressure to urban job markets and housing. Slowed or stagnated growth in the rapidly aging Ultimate Consumer and Rocking Chair countries tells a different story. Some Rocking Chair countries such as West Germany already are experiencing natural decrease. Market growth in the Ultimate Consumer and Rocking Chair countries is geared to the increasingly sophisticated tastes and needs of the elderly

  1. CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION

    OpenAIRE

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-01-01

    In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation o...

  2. Taxation on environmental pollution and energy consumption 1995

    International Nuclear Information System (INIS)

    Anon.

    1996-01-01

    The document gives statistics on taxation of pollution caused to the environment and on energy consumption in Denmark. These forms of taxation are rapidly increasing in Denmark as a consequence of the country's environmental policy. In 1995 the total state revenue from these sources was 23.5 billion Danish kroner which comprises 7.1% (compared to 6.5% for 1994) of the total revenue from all forms of taxation. Revenues in 1995 are 8.2 billion Danish kroner higher than in 1986. The State's revenue from taxation of energy consumption was 18.4 billion Danish kroner, which is 78% of revenues from taxation on both environmental pollution and on energy consumption. Revenues from taxation on pollution of the environment was 5.2 billion Danish kroner. The contribution of the taxation of environmental pollution has increased from 2% in 1986 to 22% in 1995 of the total revenue from taxation of both environmental pollution and energy consumption. Statistics include revenues from taxation on petrol, electric power, the use of gas and diesel oil and fuel oils, on kerosone and tar fuels for heating, on autogas and bottled gas, and on pit coal and lignite. Details are given on taxation revenues from the taxation of the different forms of environmental pollution such as carbon dioxide and rubbish etc. and on the taxation on carbon dioxide emission from the use of energy products such as electricity and various fuels. Information is given on grants given to projects for reducing the emission of carbon dioxide from 1993-1996 and on the phasing of taxation on environmental pollution in accordance with the Danish tax reforms. (AB)

  3. International Working Group on Fast Reactors Eight Annual Meeting, Vienna, Austria, 15-18 April 1975. Summary Report. Part II

    International Nuclear Information System (INIS)

    1975-07-01

    The Eighth Annual Meeting of the IAEA International Working Group on Past Reactors was held at the IAEA Headquarters in Vienna, Austria, from 15 to 18 April 1975. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programmes in the field of LMPBR’s and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  4. The faltering legitimacy of international tax law

    NARCIS (Netherlands)

    Peters, C.A.T.

    2013-01-01

    International taxation has taken a central role in the ongoing political and economic crisis. There is a growing consensus in society that there is a need to change the current rules and norms of international taxation, since the changes in society are not properly reflected in the body of law

  5. Taxation of petroleum companies possessing private information

    International Nuclear Information System (INIS)

    Osmundsen, P.

    1995-01-01

    For countries having petroleum resources, a common objective of the Ministry of Energy is to maximise the net total government take from the petroleum industry. Most models of petroleum taxation, assuming symmetric information, recommended neutral taxation. A royalty is not optimal in this case as it gives disincentives for extraction, causing too much of the reservoir to remain unexploited. Through the operating activities, however, the companies obtain private information about the costs. A low cost company may conceal its information by imitating a high cost company, and must therefore be given an economic compensation (information rent) to be induced to reveal its true costs. An optimal regulatory response to asymmetric information may involve royalties, as these enable the government to capture a larger fraction of the economic rent. 17 refs., 2 figs

  6. A Behavioral Economics Perspective on Tobacco Taxation

    Science.gov (United States)

    2010-01-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

  7. Swedish Taxation in a 150-year Perspective

    Directory of Open Access Journals (Sweden)

    Stenkula Mikael

    2014-11-01

    Full Text Available This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes and taxes that were less visible to the public (such as payroll taxes and social security contributions. The tax-to-GDP ratio was initially low and relatively stable, but from the 1930s, the ratio increased sharply for nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.

  8. Optimal social insurance with linear income taxation

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Sørensen, Peter Birch

    2009-01-01

    We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard in disab...... in disability insurance is absent. Imperfect insurance is optimal because it encourages workers to insure themselves against disability by working and saving more, thereby alleviating the distortionary impact of the redistributive income tax on labor supply and savings.......We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard...

  9. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-06-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  10. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-09-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  11. A behavioral economics perspective on tobacco taxation.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2010-04-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally.

  12. Europe's experience with carbon-energy taxation

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2010-01-01

    The COMETR project is a comprehensive attempt to account ex-post for the implications of carbon-energy taxation, taking into account differences in sectoral tax burdens and within a suitable macro-economic framework capable of providing an overall assessment, the E3ME model of Cambridge...... Econometrics. The results indicate reductions in greenhouse gas emissions for six member states as a result of carbon-energy taxation under revenue-neutral environmental tax reform (ETR). These effects are mirrored by reductions in total fuel consumption, with the largest reductions occurring in countries...... with the highest tax rates. Accordingly, the European environmental tax reforms had by 2004 caused reductions in greenhouse gas emissions of 3.1% on average for the six member countries examined, with the largest fall recorded for Finland (5.9%). E3ME-results also suggest that ETR-countries did not experience...

  13. Energy taxation and economic growth

    International Nuclear Information System (INIS)

    Seymour, Adam; Mabro, Robert.

    1994-01-01

    These two linked articles look at the relationship between policies aimed at taxing various energy sources and economic growth in the country, raising such taxes in order to decide how such fiscal policy can best serve the needs of developing nations. It is argued that, while many developing nations seek to protect internal energy markets by taxing imported petroleum products, a policy of domestic energy prices being set at the same level as their international equivalent costs is more consistent with the efficient management of long-term structural adjustment programmes. (UK)

  14. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; Satz, Emmanuel

    This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social welfare...... that many actual redistribution systems, featuring family-based transfers combined with individually-based taxes, generate schedules with negative jointness...

  15. The Efficient Side of Progressive Income Taxation

    OpenAIRE

    Corneo, Giacomo

    2000-01-01

    This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies. Introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. Implementing undistorted choices of working hours requires a progressive tax schedule, and the optimal degree of progressivity decreases with pre-tax income i...

  16. Water Taxation and the Double Dividend Hypothesis

    OpenAIRE

    Nicholas Kilimani

    2014-01-01

    The double dividend hypothesis contends that environmental taxes have the potential to yield multiple benefits for the economy. However, empirical evidence of the potential impacts of environmental taxation in developing countries is still limited. This paper seeks to contribute to the literature by exploring the impact of a water tax in a developing country context, with Uganda as a case study. Policy makers in Uganda are exploring ways of raising revenue by taxing environmental goods such a...

  17. Taxation, Fiscal Deficit and Inflation in Pakistan

    OpenAIRE

    Ghulam Rasool Madni

    2014-01-01

    Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of...

  18. Revealed preference for taxation and spending

    OpenAIRE

    McDowell, Moore

    1993-01-01

    This paper analyses some of the results of a survey of public opinion carried out in Ireland in the early Autumn of 1989. The survey itself was an innovation in the political economy of taxation and public spending in Ireland in that it was the first time a fully articulated exercise was mounted to establish the actual preferences of the population over specified areas of the economics of the public sector.[extract

  19. Modelling the impact of energy taxation

    International Nuclear Information System (INIS)

    Sjoedin, J.

    2002-01-01

    Energy taxation in Sweden is complicated and strongly guides and governs district energy production. Consequently, there is a need for methods for accurate calculation and analysis of effects that different energy tax schemes may have on district energy utilities. Here, a practicable method to analyse influence of such governmental policy measures is demonstrated. The Swedish Government has for some years now been working on a reform of energy taxation, and during this process, several interest groups have expressed their own proposals for improving and developing the system of energy taxation. Together with the present system of taxation, four new alternatives, including the proposed directive of the European Commission, are outlined in the paper. In a case study, an analysis is made of how the different tax alternatives may influence the choice of profitable investments and use of energy carriers in a medium-sized district-heating utility. The calculations are made with a linear-programming model framework. By calculating suitable types and sizes of new investments, if any, and the operation of existing and potential plants, total energy costs are minimized. Results of the analysis include the most profitable investments, which fuel should be used, roughly when during a year plants should be in operation, and at what output. In most scenarios, the most profitable measure is to invest in a waste incineration plant. However, a crucial assumption is, with reference to the new Swedish waste disposal act, a significant income from incinerating refuse. Without this income, different tax schemes result in different technical solutions being most profitable. An investment in cogeneration seems possible in only one scenario. It is also found that particular features of some alternatives seem to oppose both main governmental policy goals, and intentions of the district heating company. (Author)

  20. Taxation of credit unions in Ukraine

    Directory of Open Access Journals (Sweden)

    Оксана Георгіївна Волкова

    2015-10-01

    Full Text Available The article deals with the issues of income taxation of credit unions in Ukraine by the tax on profits of enterprises and tax of revenues of their members accrued on the interest of contributions (deposits on deposit accounts and mutual funds the tax to incomes of physical persons. The consequences of the influence of tax rules on capitalization of unions and the level of their financial support is defined

  1. Analysis of indirect taxation in Ukraine

    Directory of Open Access Journals (Sweden)

    Khodyakova Olga V.

    2014-01-01

    Full Text Available The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine. The article analyses the modern state of indirect taxation in Ukraine. Specific weight of the value added tax, excise tax and customs duty are considered in the structure of tax receipts of the consolidated budget of Ukraine as indirect taxes. The article shows that receipts of the State Budget of Ukraine are mostly provided by indirect taxes. The Ukrainian taxation system is mostly a factor of reduction of the level of economic growth and investment activity in the country and the existing system of administering is not completely capable of excluding the possibility of tax evasion. The prospect of further studies in this direction is improvement of organisation of tax control in Ukraine and differentiation of the value added tax rates depending on the level of consumption of goods and level of income of consumers.

  2. The Optimal Taxation of Dividends in a Small Open Economy

    OpenAIRE

    Fuest, Clemens; Huber, Bernd

    2000-01-01

    This paper analyses the optimal taxation of dividends and other types of income from portfolio investment. We show that, in an open economy, it is not desirable to offer double taxation relief for dividends paid by domestic firms to domestic households. This result holds for fairly general utility functions. The reason is that the marginal shareholder in domestic firms is a foreign investor. This implies that the level of real investment is not affected by the taxation of domestic dividend in...

  3. Comparison of property taxation systems in the European Union

    OpenAIRE

    Krzysztof Adam Firlej; Chrystian Firlej

    2014-01-01

    In this paper an attempt has been made to characterize theoretical and empirical determinants of property taxation systems in the European Union with particular emphasis on the fiscal functions of property tax. The study was conducted based on the method for the analysis and critique of literature. Within the theoretical framework, this study touches upon such issues as: theoretical considerations of property taxation and the classification of property taxation systems within the European Uni...

  4. Taxation of United States general aviation

    Science.gov (United States)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

  5. Dynamic income taxation without commitment: Comparing alternative tax systems

    OpenAIRE

    Guo, J-T; Krause, A

    2015-01-01

    This paper addresses the question as to whether it is optimal to use separating or pooling nonlinear income taxation, or to use linear income taxation, when the government cannot commit to its future tax policy. We consider both two- period and inÖnite-horizon settings. Under empirically plausible parameter values, separating income taxation is optimal in the two-period model, whereas linear income taxation is optimal when the time horizon is inÖnite. The welfare e§ects of varying the di...

  6. AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL

    DEFF Research Database (Denmark)

    Cagdas, Volkan; Kara, A.; van Oosterom, P.

    2016-01-01

    standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation...... databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM – Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module....... It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies....

  7. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    Science.gov (United States)

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. Copyright © 2015 Elsevier Inc. All rights reserved.

  8. Global Poverty, Justice and Taxation

    Directory of Open Access Journals (Sweden)

    Ciprian Niţu

    2012-10-01

    Full Text Available The question of poverty and justice inside global economic system has received three major types of responses in political theory. The communitarian perspective considers political culture of a society as the main cause of the wealth of that society, and accordingly limits the redistributive duty to the nation-state borders. A second view, which can be called liberal internationalism, claims that trade liberalization is the best way to reduce poverty in developing countries and create a more equitable and stable economic order. This paper argues that a third perspective seems to be a better approach. The cosmopolitan perspective points out that international economic system should be reformed by building up a global tax regime.

  9. Electronic Commerce and Indirect Taxation

    OpenAIRE

    Watanabe, Satoshi

    2001-01-01

    This paper considers the reason why indirect tax issues arise in the context of electronic commerce and discusses relevant issues. To do so, the paper presents a simple framework to understand and examine these issues in the international context. It also identifies common and different issues of the VAT system and the RST system. It demonstrates that an emerging solution proposed in the context of the VAT system can be affected with difficult problems that were regarded to be problems of the...

  10. Trade Finance, Bank Bail-outs and Profit Taxation in an Interconnected World

    OpenAIRE

    SCHMIDT-EISENLOHR, Tim

    2010-01-01

    Defense date: 24 May 2010 Examining Board: Prof. Giancarlo Corsetti, EUI, Supervisor; Prof. Andrew Bernard, Tuck School of Business at Dartmouth; Prof. Russell Cooper, EUI; Prof. Jonathan Eaton, New York University Countries are increasingly linked internationally. The three models developed in this thesis shed light on how firms and governments respond to the increasing interconnectedness of the world economy, analyzing profit taxation, trade finance and government intervention in the ...

  11. AN ACUTE QUEENING MOVE FOR CHINA'S TAXATION LEGAL REFORM: ISSUES AND PROPOSALS

    Institute of Scientific and Technical Information of China (English)

    HU Tianlong

    2016-01-01

    China's fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources,such as the social benefit network,real estate industry avidity,internationalizing currencies,fostering a philanthropic culture,and growing as a leader in the world market.These undertakings all demand a modern,handy fiscal and taxation law system.On the other hand,after two decades of implementation of the 1994 tax sharing system,the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands,in addition to the troublesome taxpayers' protection,tax judicature reform,and worsening environmental irregularities.Admittedly,China's fiscal and taxation law reform faces new challenges and incentives.Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player.Such international tax policy orientations create another layer of incentives and necessity for China to fme-tune its domestic fiscal and taxation legal framework,ranging from promotion of free trade zones,global sourcing practice and supply chain management,renegotiation of outdated tax treaty articles,more active participation in consequential overseas investments,to WTO Protocol compliance review,and international tax dispute resolution.Therefore,this article argues that,no matter the extent to which feasible,plausible or pragmatic proposals are presented,a top level architecting and a serious pursuit to upgrade citizens' livelihood must be prioritized in earnest.

  12. Flexible outsourcing and the impacts of labour taxation in European welfare states

    OpenAIRE

    Koskela, Erkki; Poutvaara, Panu

    2008-01-01

    In European Welfare States, low-skilled workers are typically unionized, while the wage formation of high-skilled workers is more competitive. To focus on this aspect, we analyze how flexible international outsourcing and labour taxation affect wage formation, employment and welfare in dual domestic labour markets. Higher productivity of outsourcing, lower cost of outsourcing and lower factor price of outsourcing increase wage dispersion between the high-skilled and low-skilled workers. Incre...

  13. The Challenges for Real Estate Mass Valuation and Taxation System for the Economic Stabilization of Latvia

    OpenAIRE

    Barvika, S; Rausis, A; Geipele, I

    2012-01-01

    The real estate tax policy, as well as a massive reform in the real estate mass valuation was among major reforms of the Latvian government in the financial crisis management plan. These reforms were supported by the International Monetary Fund and European Commission. One of the directions for economic recovery suggested by the lenders to Latvia was a reform of taxation system including reviewing of stagnated real property tax principles. This reform met total critici...

  14. The International Society for the Social Studies Annual Conference Proceedings (Orlando, Florida, February 26-27, 2015) Volume 2015, Issue 1

    Science.gov (United States)

    Russell, William Benedict, III, Ed.

    2015-01-01

    The "International Society for the Social Studies (ISSS) Annual Conference Proceedings" is a peer-reviewed professional publication published once a year following the annual conference. The following papers are included in the 2015 proceedings: (1) Local History and Local Culture at the Core of Elementary Social Studies Curriculum (C.…

  15. The International Society for the Social Studies Annual Conference Proceedings (Orlando, Florida, February 27-28, 2014). Volume 2014, Issue 1

    Science.gov (United States)

    Russell, William Benedict, III, Ed.

    2014-01-01

    The "International Society for the Social Studies (ISSS) Annual Conference Proceedings" is a peer-reviewed professional publication published once a year following the annual conference. The following papers are included in the 2014 proceedings: (1) Legal Profession in the Technological Era with Special Reference to Women Lawyers in…

  16. The issue concerning the use of an annual as opposed to a committed dose limit for internal radiation protection

    International Nuclear Information System (INIS)

    Skrable, K.W.; Chabot, G.E.; Alexander, E.L.; French, C.S.

    1985-01-01

    The scientific, technical, practical, and ethical considerations that relate to the use of an annual as opposed to a committed dose limitation system for internal radiation protection are evaluated and presented. The concerns about problems associated with the more recent ICRP committed dose recommendations that have been expressed by persons who are currently operating under an annual dose limitation system are reviewed and discussed in terms of the radiation protection programme elements that are required for an effective ALARA programme. We include in this and a follow-up article a comparison of how these alternative dose limitation systems affect the economic and professional livelihood of radiation workers and the requirements that they impose upon employers. Finally, we recommend the use of an ICRP based committed dose limitation system that provides protection of workers over an entire occupational lifetime without undue impact on their livelihood and without undue requirements for employers. (author)

  17. A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

    Science.gov (United States)

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-08-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

  18. Misconceptions Highlighted among Medical Students in the Annual International Intermedical School Physiology Quiz

    Science.gov (United States)

    Cheng, Hwee-Ming; Durairajanayagam, Damayanthi

    2012-01-01

    The annual Intermedical School Physiology Quiz (IMSPQ), initiated in 2003, is now an event that attracts a unique, large gathering of selected medical students from medical schools across the globe. The 8th IMSPQ, in 2010, hosted by the Department of Physiology, University of Malaya, in Kuala Lumpur, Malaysia, had 200 students representing 41…

  19. Sugar Price Supports and Taxation

    Science.gov (United States)

    Dilk, Abby; Savaiano, Dennis A.

    2017-01-01

    Domestic US sugar production has been protected by government policy for the past 82 years, resulting in elevated domestic prices and an estimated annual (2013) $1.4 billion dollar “tax” on consumers. These elevated prices and the simultaneous federal support for domestic corn production have ensured a strong market for high-fructose corn syrup. Americans have dramatically increased their consumption of caloric sweeteners during the same period. Consumption of “empty” calories (ie, foods with low-nutrient/high-caloric density)—sugar and high-fructose corn syrup being the primary sources—is considered by most public health experts to be a key contributing factor to the rise in obesity. There have been substantial efforts to tax sugar-sweetened beverages (SSBs) to both reduce consumption and provide a source of funds for nutrition education, thereby emulating the tobacco tax model. Volume-based SSB taxes levy the tax rate per ounce of liquid, where some are only imposed on beverages with added sugar content exceeding a set threshold. Nonetheless, volume-based taxes have significant limitations in encouraging consumers to reduce their caloric intake due to a lack of transparency at the point of purchase. Thus, it is hypothesized that point-of-purchase, nutrient-specific excise taxes on SSBs would be more effective at reducing sugar consumption. However, all SSB taxes are limited by the possibility that consumers may compensate their decreased intake from SSBs with other high-calorie junk foods. Furthermore, there are no existing studies to provide evidence on how SSB taxes will impact obesity rates in the long term. The paradox of sugar prices is that Americans have paid higher prices for sugar to protect domestic production for more than 80 years, and now, Americans are being asked to pay even more to promote public health. The effective use of sugar taxes should be considered based on their merits in reducing sugar consumption and making available a new

  20. Does corporate income taxation affect securitization? : Evidence from OECD banks

    NARCIS (Netherlands)

    Gong, Di; Hu, Shiwei; Ligthart, J.E.

    2015-01-01

    Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank’s incentive to securitize. Using a sample of OECD banks over the period 1999–2006, we find that corporate income taxation led to more securitization at banks that are constrained in funding markets,

  1. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    Science.gov (United States)

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  2. Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks

    NARCIS (Netherlands)

    Gong, D.; Ligthart, J.E.

    2013-01-01

    Abstract: Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank's incentive to securitize. Using a sample of OECD banks over the period 1999-2006, we fi nd that corporate income taxation led to more securitization at banks that are constrained in funding

  3. Socially Optimal Taxation of Alcohol: The Case of Czech Beer

    OpenAIRE

    Janda, Karel; Mikolasek, Jakub; Netuka, Martin

    2010-01-01

    The proposed paper belongs to the literature on food demand and optimal taxation and to the literature dealing with economics of alcohol production and consumption. We investigate the question of optimal taxation for the commodity whose consumption has positive and negative features both for individual consumer and for the society. The commodity we analyze is the Czech beer.

  4. 38 CFR 6.7 - Claims of creditors, taxation.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

  5. 32 CFR 643.56 - Taxation of lessee's interest.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

  6. 20 CFR 243.4 - Taxation of benefits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  7. Explaining output volatility: The case of taxation

    DEFF Research Database (Denmark)

    Posch, Olaf

    the second moment of output growth rates without (long-run) effects on the first moment. Taking the model to the data, we exploit observed heterogeneity patterns to estimate effects of tax rates on macro volatility using panel estimation, explicitly modeling the unobserved variance process. We find a strong......This paper studies the effects of taxation on output volatility in OECD countries to shed light on the sources of observed heterogeneity over time and across countries. To this end, we derive tax effects on macro aggregates in a stochastic neoclassical model. As a result, taxes are shown to affect...... positive effects....

  8. LABOUR TAXATION: FORMAL AND INFORMAL SOLUTIONS

    Directory of Open Access Journals (Sweden)

    Ioana Maria Costea

    2012-11-01

    Full Text Available The present study aims to create a panorama of doctrinal, legal and jurisprudential solutions, which determine the heterogeneity of labour market’s fiscal hypotheses’. The study identifies a progressive series of interactions between economic and social factors, which generate at the juridical level a specific series of fiscal solutions, both traditional and innovating for the qualification and taxation of labour revenues. Heterogeneity of working forms is presently a complex, main direction in business with effects both at economic and legal level. This study provides an overview of statutory and case-law solutions for the legal classification and therefore tax classification of personal income.

  9. Taxation of entrepreneurship on the internet

    OpenAIRE

    Bicanová, Soňa

    2016-01-01

    This master thesis looks into the way of the taxation of people earning money on the internet via YouTube. Taking videos and subsequent publishing on YouTube channel is becoming increasingly popular not only among the huge number of spectators and youtubers but also among companies that see how influential and powerful youtubers are and cooperate with them. Many Czech youtubers have above-average income which is usually from three sources: directly from YouTube (more precisely from Google) fr...

  10. Carbon-energy taxation: lessons from Europe

    DEFF Research Database (Denmark)

    This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic...... without CO2-abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make...

  11. Cost Benefit Analysis of Presumptive Taxation

    OpenAIRE

    Shlomo Yitzhaki

    2007-01-01

    The general idea is the following: any tax authority that respects basic human rights has to impose taxes on a base to avoid random and arbitrary taxation. The tax base should be announced prior to the imposition of the tax and therefore, taxpayers are given an advanced warning concerning the tax base. The advanced warning enables the taxpayers to adjust the tax base to the new circumstances so that they can adjust their behavior to the existence of the tax. This adjustment of the tax base by...

  12. Decentralisation, Local Taxation and Citizenship in Senegal

    DEFF Research Database (Denmark)

    Juul, Kristine

    2006-01-01

    What makes people willing or unwilling to pay taxes and to whom are they willing to pay?This article examines the politics of revenue collection in a Senegalese village within a framework of decentralisation, democratisation and multi-party politics. The tranfer of tax-collection from state agent...... to local councillors has been met with neither demand for increased public services, nor for political representation. Tax compliance has plummeted, whilst non-state institutions are able to mobilise large amounts of revenue outside of normal taxation channels for service provision....

  13. Progressive taxation and the subjective well-being of nations.

    Science.gov (United States)

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

    Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.

  14. NASA Physical Sciences - Presentation to Annual Two Phase Heat Transfer International Topical Team Meeting

    Science.gov (United States)

    Chiaramonte, Francis; Motil, Brian; McQuillen, John

    2014-01-01

    The Two-phase Heat Transfer International Topical Team consists of researchers and members from various space agencies including ESA, JAXA, CSA, and RSA. This presentation included descriptions various fluid experiments either being conducted by or planned by NASA for the International Space Station in the areas of two-phase flow, flow boiling, capillary flow, and crygenic fluid storage.

  15. International intercomparison of environmental measurements. Annual progress report, March 31, 1995--March 31, 1996

    International Nuclear Information System (INIS)

    1998-01-01

    This program was designed to address the following concerns: produce a quick snapshot of measurement capability in the international arena; identify the types and locations of gaps and measurement deficiencies; determine the feasibility to remediate the weaknesses identified; identify those laboratories of exceptional quality that may be used to evaluate international forensic problems

  16. Research in radiobiology. Annual report of work in progress in the internal irradiation program

    International Nuclear Information System (INIS)

    Miller, S.C.

    1983-01-01

    Research progress on studies of the effects of internally deposited radionuclides in dogs, mice, and humans is reported. The studies include toxicity of plutonium 239, radium 226, and radium 224, the kinetics of actinides in beagles, and dosimetry of internal emitters

  17. TEWS'98. Final report [5th annual International Science Camp: The Earth We Share 1998, Golden, CO

    Energy Technology Data Exchange (ETDEWEB)

    Mae C. Jemison

    1999-04-06

    The fifth annual International Science Camp The Earth We Share 1998 (TEWS'98) was held at the Colorado School of Mines located in Goldez Colorado. TEWS98 was a four week residential program which focused on providing a meaningful science education experience while developing critical thinking skills. Thirty three students, three teachers, four college interns and the camp administrator lived and worked together while developing solutions to several worldwide problems. These problems are called the Discovery Topics and they are: (1) design the worlds perfect house; (2) how many people can the world hold; and (3) predict the hot stocks for the year 2030. The participants, both students and staff came from different countries all over the world The following countries were represented: The United Kingdom, Sierra Leone (West Africa), Ireland, USA Nigeria, West Indies and Barbados.

  18. Review of the 25th annual scientific meeting of the International Society for Biological Therapy of Cancer

    Directory of Open Access Journals (Sweden)

    Jaffee Elizabeth M

    2011-05-01

    Full Text Available Abstract Led by key opinion leaders in the field, the 25th Annual Meeting of the International Society for Biological Therapy of Cancer (iSBTc, recently renamed the Society for Immunotherapy of Cancer, SITC provided a scientific platform for ~500 attendees to exchange cutting-edge information on basic, clinical, and translational research in cancer immunology and immunotherapy. The meeting included keynote addresses on checkpoint blockade in cancer therapy and recent advances in therapeutic vaccination against cancer induced by Human Papilloma Virus 16. Participants from 29 countries interacted through oral presentations, panel discussions, and posters on topics that included dendritic cells and cancer, targeted therapeutics and immunotherapy, innate/adaptive immune interplay in cancer, clinical trial endpoints, vaccine combinations, countering negative regulation, immune cell trafficking to tumor microenvironment, and adoptive T cell transfer. In addition to the 50 oral presentations and >180 posters on these topics, a new SITC/iSBTc initiative to create evidence-based Cancer Immunotherapy Guidelines was announced. The SITC/iSBTc Biomarkers Taskforce announced the release of recommendations on immunotherapy biomarkers and a highly successful symposium on Immuno-Oncology Biomarkers that took place on the campus of the National Institutes of Health (NIH immediately prior to the Annual Meeting. At the Annual Meeting, the NIH took the opportunity to publicly announce the award of the U01 grant that will fund the Cancer Immunotherapy Trials Network (CITN. In summary, the Annual Meeting gathered clinicians and scientists from academia, industry, and regulatory agencies from around the globe to interact and exchange important scientific advances related to tumor immunobiology and cancer immunotherapy.

  19. Review of the 25th annual scientific meeting of the International Society for Biological Therapy of Cancer.

    Science.gov (United States)

    Balwit, James M; Kalinski, Pawel; Sondak, Vernon K; Coulie, Pierre G; Jaffee, Elizabeth M; Gajewski, Thomas F; Marincola, Francesco M

    2011-05-12

    Led by key opinion leaders in the field, the 25th Annual Meeting of the International Society for Biological Therapy of Cancer (iSBTc, recently renamed the Society for Immunotherapy of Cancer, SITC) provided a scientific platform for ~500 attendees to exchange cutting-edge information on basic, clinical, and translational research in cancer immunology and immunotherapy. The meeting included keynote addresses on checkpoint blockade in cancer therapy and recent advances in therapeutic vaccination against cancer induced by Human Papilloma Virus 16. Participants from 29 countries interacted through oral presentations, panel discussions, and posters on topics that included dendritic cells and cancer, targeted therapeutics and immunotherapy, innate/adaptive immune interplay in cancer, clinical trial endpoints, vaccine combinations, countering negative regulation, immune cell trafficking to tumor microenvironment, and adoptive T cell transfer. In addition to the 50 oral presentations and >180 posters on these topics, a new SITC/iSBTc initiative to create evidence-based Cancer Immunotherapy Guidelines was announced. The SITC/iSBTc Biomarkers Taskforce announced the release of recommendations on immunotherapy biomarkers and a highly successful symposium on Immuno-Oncology Biomarkers that took place on the campus of the National Institutes of Health (NIH) immediately prior to the Annual Meeting. At the Annual Meeting, the NIH took the opportunity to publicly announce the award of the U01 grant that will fund the Cancer Immunotherapy Trials Network (CITN). In summary, the Annual Meeting gathered clinicians and scientists from academia, industry, and regulatory agencies from around the globe to interact and exchange important scientific advances related to tumor immunobiology and cancer immunotherapy.

  20. IBC's 23rd Annual Antibody Engineering, 10th Annual Antibody Therapeutics international conferences and the 2012 Annual Meeting of The Antibody Society: December 3-6, 2012, San Diego, CA.

    Science.gov (United States)

    Klöhn, Peter-Christian; Wuellner, Ulrich; Zizlsperger, Nora; Zhou, Yu; Tavares, Daniel; Berger, Sven; Zettlitz, Kirstin A; Proetzel, Gabriele; Yong, May; Begent, Richard H J; Reichert, Janice M

    2013-01-01

    The 23rd Annual Antibody Engineering, 10th Annual Antibody Therapeutics international conferences, and the 2012 Annual Meeting of The Antibody Society, organized by IBC Life Sciences with contributions from The Antibody Society and two Scientific Advisory Boards, were held December 3-6, 2012 in San Diego, CA. The meeting drew over 800 participants who attended sessions on a wide variety of topics relevant to antibody research and development. As a prelude to the main events, a pre-conference workshop held on December 2, 2012 focused on intellectual property issues that impact antibody engineering. The Antibody Engineering Conference was composed of six sessions held December 3-5, 2012: (1) From Receptor Biology to Therapy; (2) Antibodies in a Complex Environment; (3) Antibody Targeted CNS Therapy: Beyond the Blood Brain Barrier; (4) Deep Sequencing in B Cell Biology and Antibody Libraries; (5) Systems Medicine in the Development of Antibody Therapies/Systematic Validation of Novel Antibody Targets; and (6) Antibody Activity and Animal Models. The Antibody Therapeutics conference comprised four sessions held December 4-5, 2012: (1) Clinical and Preclinical Updates of Antibody-Drug Conjugates; (2) Multifunctional Antibodies and Antibody Combinations: Clinical Focus; (3) Development Status of Immunomodulatory Therapeutic Antibodies; and (4) Modulating the Half-Life of Antibody Therapeutics. The Antibody Society's special session on applications for recording and sharing data based on GIATE was held on December 5, 2012, and the conferences concluded with two combined sessions on December 5-6, 2012: (1) Development Status of Early Stage Therapeutic Antibodies; and (2) Immunomodulatory Antibodies for Cancer Therapy.

  1. Proceedings from the 7th Annual International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) conference

    DEFF Research Database (Denmark)

    Troum, Orrin M; Pimienta, Olga L; Schmidt, Wolfgang A

    2015-01-01

    The International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) was founded in 2005 with the goal of discussing matters related to imaging in rheumatology, particularly, validation, education, and use in clinical practice and research. Because the field of musculoskeletal (MSK...

  2. Essays on taxation, efficiency, and the environment

    Energy Technology Data Exchange (ETDEWEB)

    Haakonsen, Lars

    1998-12-31

    This thesis comprises five chapters: (1) On the second order conditions for optimal taxation. Some experience from numerical models, (2) An investigation into alternative representations of the marginal cost of public funds, (3) On green tax reforms and double dividends, (4) Negative externalities, dead weight losses, and the cost of public funds, and (5) CO{sub 2} stabilisation may be a no-regrets policy. A general equilibrium analysis of the Norwegian economy. The chapters emphasises the effects of alternative tax policies on environmental quality and economic efficiency. The analysis in the CO{sub 2} chapter is based not on a stylised theoretical model, but on a detailed computable general equilibrium model of the Norwegian economy. The discussion in the CO{sub 2} chapter was in part motivated by the fact that several earlier articles on the economic consequences of CO{sub 2} reductions adopted a framework without distortionary tax rates in the benchmark equilibrium. In such a setting, a tax on CO{sub 2} emissions violates the conditions for Pareto optimality. This is not the case with the model here described. Rather, increased taxation of CO{sub 2} becomes a tax reform, where one tax is increased while one of several other taxes can be reduced accordingly in order to maintain tax revenue neutrality. The model also includes emissions of CO, SO{sub 2} and NO{sub x}. All give rise to negative externalities. 86 refs., 37 figs., 3 tabs.

  3. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

    Full Text Available Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of co-integration which is a better estimation technique for small sample size. It is found that investment negatively and significantly affect the inflation rate. The outcomes of the study show that both types of taxes (direct and indirect are causing to increase the inflation level while fiscal deficit is also one of the reasons to increase the inflation in the country. The study proposed that government should decrease the level of expenditure to reduce the level of fiscal deficit and investment have to be promoted to decrease the inflation in the country. Furthermore, it is also suggested to decrease the level of taxation for controlling inflation.

  4. INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

    Full Text Available Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS.Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules.In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect

  5. The global context for public health nutrition taxation.

    Science.gov (United States)

    Thow, Anne Marie; Heywood, Peter; Leeder, Stephen; Burns, Lee

    2011-01-01

    To assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda. Review of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform. The global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritionists can make feasible taxation proposals and thus improve the development, uptake and implementation of recommendations for nutrition-related taxation. The priorities of the global tax reform agenda relevant to public health nutrition taxation are streamlining of taxes, adoption of value-added tax (VAT), minimisation of excise taxes (except to correct for externalities) and removal of import taxes in line with trade liberalisation policies. Proposals consistent with the global tax reform agenda have included excise taxes, extension of VAT to currently exempted (unhealthy) foods and tariff reductions for healthy foods. Proposals for public health nutrition taxation should (i) use existing types and rates of taxes where possible, (ii) use excise taxes that specifically address externalities, (iii) avoid differential VAT on foods and (iv) use import taxes in ways that comply with trade liberalisation priorities.

  6. Capital Taxation Tendencies in Ukraine and in the World

    Directory of Open Access Journals (Sweden)

    Danilov Оleksandr D.

    2014-03-01

    Full Text Available The goal of the article is analysis of the world and domestic tendencies of capital taxation and justification of directions of improvement of capital taxation in Ukraine. The study was carried out with division of taxation of human and material capital. Taxation of human capital in Ukraine is moderate, compared to OECD countries, however, its main load lies on employers, unlike in OECD countries, where it is distributed proportionally between employers and employees. Taking into account a high level of shadow income of the citizens, it is too early to perform this re-distribution in Ukraine, that is why it is expedient to reduce rates of the single social contribution by employers, at the same time increasing the level of natural resources taxation, which, in Ukraine, is one of the lowest in the world. Ukraine, compared to OECD countries, is characterised with a higher level of profit taxation, which has a negative impact on increasing own capital and restoration of fixed assets. Taking into account tendencies to reduction of both standard and implicit rates of profit tax abroad, we offer to develop a mechanism of reduction of the implicit profit tax rate through improvement of the mechanism of charging depreciation and strengthening regulating effects of the profit tax on profit in the context of restoration of the fixed assets. The prospect of further studies is justification of proposals regarding changing the mechanisms of charging depreciation and profit taxation preferences.

  7. Annual course of retraining for the occupational exposure personnel of the laboratory of internal dosimetry

    International Nuclear Information System (INIS)

    Alfaro L, M.M.

    2002-09-01

    The general objective of this report is to instruct the personnel in the basic concepts of radiological protection and in the Manual of Procedures of Radiological Safety of the Laboratory of Internal Dosimetry. Also, to exchange experiences during the activities that are carried out in the laboratory and in the knowledge of abnormal situations. The referred Manual consists of 14 procedures and 5 instructions which are listed in annex of this document. The content of this course consists of three topics: 1. Basic principles of radiological protection to reduce the received dose equivalent. 2. Use of radiation measurer equipment. 3. Emergency procedures of the laboratory of internal dosimetry. (Author)

  8. MODERN FEATURES OF TAXATION OF AGRICULTURAL ENTERPRISES OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Burkovskaya A.

    2018-01-01

    Full Text Available Introduction. Permanent changes in tax legislation and a significant share of the cost structure of agricultural enterprises for taxes on payment of taxes determine the special importance of the correct decision while choosing a system of taxation. Today, for Ukraine, the issue of developing a mechanism that would define new and more effective principles of taxation of agricultural producers is particularly relevant. Purpose. The purpose of the article is to study changes in taxation of agricultural producers over the last few years, to identify the peculiarities and problems of taxation of agricultural enterprises in Ukraine, and to determine how the state supports agriculture. Results. In this article, the system of tax burden on agricultural enterprises of Ukraine is considered: tax rates, mechanisms and types of taxes to be paid by agrarian enterprises. The methods and instruments of tax regulation in the agrarian sector and their gradual change over the last few years have been analyzed. A schematic diagram of the changes of the special regime in taxation in 2016-2017 years has been constructed. The alternative ways of supporting agricultural commodity producers by means of subsidy programs are presented. The flaws of tax innovations in agriculture are substantiated. The importance of state regulation of the agrarian sector of the economy through the tax mechanisms has been confirmed. Conclusion. Conclusions are made regarding to the modern state of the system of taxation of agrarian enterprises and the consequences of increasing the tax burden for taxpayers of the IV group of the single tax. Taking into account changes in the agrarian sector and the economy as a whole, the agricultural taxation system requires serious reforms, including in terms of eliminating tax problems for different categories of agricultural producers. However, taxation in agriculture, where there are specific economic conditions, should stimulate producers, which

  9. Consumers, Industrialists and the Political Economy of Green Taxation: CO2 taxation in OECD

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Daugbjerg, Carsten; Hjøllund, Lene

    2001-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a detailed analysis of the actual design of green taxes in the OECD reveals that they are differentiated and far from this first......-best optimal design. Public choice theory suggests that an important reason this is so is that industry as a group, in contrast to households, is capable of lobbying against green taxation. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical......) and grandfathered permit markets (in relation to organized interests) should be considered in the search for cost-effective and politically feasible instruments. Udgivelsesdato: MAY...

  10. 75 FR 23247 - International Whaling Commission; 62nd Annual Meeting; Nominations

    Science.gov (United States)

    2010-05-03

    ... representing the positions of non-governmental organizations. Generally, only one non-governmental position is... representing the positions of non-governmental organizations. Generally, only one non-governmental position is... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration RIN 0648-XV73 International...

  11. Annual Conference: International Association of Music Libraries Archives and Documentation Centres (IAML)

    Czech Academy of Sciences Publication Activity Database

    Vozková, Jana

    2009-01-01

    Roč. 46, č. 3 (2009), s. 315-317 ISSN 0018-7003. [International Association of Music Libraries. Amsterdam, 05.07.2009-10.07.2009] Institutional research plan: CEZ:AV0Z90580513 Keywords : conference report * music libraries Subject RIV: AL - Art, Architecture, Cultural Heritage

  12. TAXATION PECULIARITIES OF E-COMMERCE MARKET PLAYERS

    Directory of Open Access Journals (Sweden)

    Т. Zatonatska

    2016-09-01

    Full Text Available The article carried out with complex overview of tax regulation approaches of e-Commerce market, the features of international practices of taxation are revealed, in particular, EU countries, USA, China, etc. The nature and characteristics of e-Commerce market tax regulation is also revealed by international organizations, in particular, the OECD .It is provided with the best practices of leading countries in the sphere of e-Commerce market tax regulation and those which are the most appropriate for implementation in Ukraine are singled out. Based on experience of EU countries, USA and China the necessity of improving tax system is justified. It is provided with recommendations of tax regulation improvement in respect of a such groups of e-Commerce market subjects as "Producers" and "Intermediaries". Moreover it is determined with the most priority recommendations for implementation, in particular, tax-free period for hosting providers, the exemption of income tax for Internet retail trade enterprises and increase the maximum level of duty-free import of goods to Ukraine. Expected predicted effects are provided from implementation of such measures, the main of which are legalization, increasing the number of employees, attracting the world leaders of e-Commerce market to the domestic market, innovation incentives for market development and the intensification of cross-border trade.

  13. Impact on Sensex of Scrapping Double Taxation of Dividends

    OpenAIRE

    Ragunathan V; Varma, Jayanth R.

    1997-01-01

    The taxation of dividends has generated an active debate in recent months in the media. While the industry representatives have been critical of the double taxation of dividends, the Government seems to be questioning the very premise that dividends are double taxed in India. The argument that scrapping the double taxation of dividends will give the Sensex a much needed boost seems to have tilted the scales. What will be the impact of scrapping of dividend tax on Sensex? One finds that the st...

  14. Beyond taxation: Discourse around energy policy in Japan

    International Nuclear Information System (INIS)

    Endo, Takahiro; Tsuboyama, Yuki; Hara, Yoritoshi

    2016-01-01

    Energy policy literature tends to emphasise the impact of taxation on energy preference. However, the present case concerning extremely low acceptance of diesel cars in Japan could not be explained by taxation. As a possible factor, the paper sheds light upon discourse around the energy policy. The policy aimed to characterise diesel technology as emitting particulate matter and nitrogen oxide (NOx). The paper contributes to extending the existing understanding of the role of public policy by embracing the linguistic interactions complemented by visualisation. - Highlights: • Taxation cannot explain extremely low acceptance of diesel fuelled cars in Japan. • Explore meaning attachment process. • Complementarity between cost-benefit evaluation and meaning attachment.

  15. Optimum commodity taxation with a non-renewable resource

    DEFF Research Database (Denmark)

    Daubanes, Julien Xavier; Lasserre, Pierre

    2017-01-01

    We examine optimum commodity taxation (OCT), including the taxation of non-renewable resources (NRRs), by a government that needs to rely on commodity taxes to raise revenues. NRRs should be taxed at higher rates than otherwise-identical conventional commodities, according to an augmented, dynamic...... formulas can directly be used to indicate how Pigovian taxation of carbon NRRs should be increased in the presence of public-revenue needs, as illustrated in a numerical example. We show that NRR substitutes and complements should receive a particular tax treatment. Finally, in a NRR-importing economy...

  16. An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

    Science.gov (United States)

    Çağdaş, Volkan

    2013-04-01

    It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

  17. Energy-related taxation as an environmental policy tool--the Finnish experience 1990-2003

    International Nuclear Information System (INIS)

    Vehmas, Jarmo

    2005-01-01

    Finland has over 10 years experience of environment-based energy taxation. The design and level of the CO 2 and energy tax scheme has been changed several times on an ad hoc basis. In recent years, Finland has introduced more and more tax 'departures', i.e. deviations and exceptions from an 'ideal' type of environmental tax. Examples of this include fuel-specific and user-specific exemptions or lowered tax levels taxes on electricity production from non-fossil energy sources, plus refund systems for fossil fuel and electricity users. Thus, it is apparent that Finnish energy taxation aimed at improving the environment has developed ineffectively. Increases in the level of CO 2 tax on fossil fuels have served mostly fiscal purposes with reduced CO 2 emissions being only a side benefit. No systematic follow-up or ex post analysis on the impacts of the CO 2 and energy taxes has been carried out. From the perspective of greenhouse gas mitigation, the discussion on economic instruments has shifted from CO 2 taxation towards emissions trading in the international context of the European Union and the Kyoto Protocol

  18. The public choice problem of green taxation: The case of CO2 taxation in OECD

    International Nuclear Information System (INIS)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO 2 taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO 2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs

  19. Proceedings from the 9th Annual Meeting of International Society for Medical Publication Professionals Roundtable Session: key insights.

    Science.gov (United States)

    Simcoe, Donna; Juneja, Renu; Scott, Gayle Nicholas; Sridharan, Kanaka; Williams-Hughes, Celeste

    2014-03-01

    During the 9th Annual Meeting of the International Society for Medical Publication Professionals (ISMPP, April 29-May 1, 2013 in Baltimore, MD), ∼650 participants attended two of 13 available roundtable sessions. Participants included medical publication professionals from industry, communication agencies, and journals. DISCUSSION TOPICS: Roundtable participants discussed how to best interpret and implement various guidances, such as Good Publication Practices 2 (GPP2), the International Committee of Medical Journal Editors (ICMJE) guidelines, and the Physician Payment Sunshine Act. The impact of and compliance with Corporate Integrity agreements (CIAs) on medical publication planning practices was debated. Roundtable participants also discussed ways of advancing both advocacy for the medical publication professional field and internal and external collaborations. The development of review manuscripts, publications from regions newly emerging in publication planning, medical devices publications, and real-world experience publications were discussed. Participants also considered the benefits and uncertainties of new technologies in medical publications such as multimedia and social media. This is the first ever article to be published following the well-attended ISMPP roundtable sessions. The objective of this manuscript is to summarize key learnings that will aid continued discussions about challenges and opportunities facing medical publication professionals.

  20. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2009-05-01

    Full Text Available This paper presents Adam Smith’s view on taxation and public expenditure, by means of an almost literal reading of the Wealth of Nations famous passages on the “duties of the sovereign” and on the “maxims of taxation”. Contrarily to the commonest usage of these passages, we will show that their core is the preoccupation with the public expenditure soaring and the defence of decentralisation. Furthermore – and also contrarily to the existing interpretations – we defend the non-existence of any contradiction between Smith’s income and price theory (and the incidence hypothesis, provided due attention is paid to the guiding role of the “maxims”.

  1. Effects of heritage taxation in Danish forestry

    DEFF Research Database (Denmark)

    Meilby, Henrik; Thorsen, Bo Jellesmark; Nord-Larsen, Thomas

    2014-01-01

    In this study we investigate the effects of heritage taxation rules on the economic performance of forestry and, more importantly, on decision making at the forest property level. In Denmark, when a property is handed over from one generation to the next, a heritage tax has to be paid. Apart from...... this, there is also a tax on the revenue caused by increase in property value during the ownership period. We analyse how the rotation age in model forest properties with given species composition and initial age structure is affected by these two taxes for a planned generational change every 30 years......, compared to an unplanned change and a reference model with no tax on heritage or property value increase (or no change of ownership). As the point of departure we apply model properties including 1000 ha of forest and with species compositions representative for different regions in Denmark. This allows us...

  2. METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS

    Directory of Open Access Journals (Sweden)

    ENEA CONSTANTIN

    2015-12-01

    Full Text Available We should never trust appearances: "the drum, with all the noise it makes is not only filled with wind"[1]. This old oriental proverb perfectly illustrates our proposal regarding the "true false" tax havens. Only at the beginning of this century, learned before firms to exercise their activity in the national territory, returned to international trade. The continuous search for new outlets to escape the growing production, export them first and then they were implanted overseas sales platforms and then installing production. Zero Haven sites or havens with zero tax consisting essentially of small economies, the British colonies (Cayman Islands, British Virgin Islands, dependent territories of the Commonwealth (Bermuda or territories became independent (Antigua, Bahamas 1963 or Vanuatu 1980. Our study will analyze tax havens most common: Bahamas, Bermuda or the Cayman Islands, where we find all models of reception that can be viewed in other areas zero-haven: International Business Companies (Antigua, the Virgin Islands, Nevis exemption schemes to insurance companies or banks (Barbados, Vanuatu. The subject of tax evasion subject of much debate, targeting both the domestic economic space and the world. Unlike their concerns globally, domestic concerns to reduce tax evasion resumes, especially on taxation of small businesses, avoiding knowingly scope of tax havens.

  3. SSI`s International Development Co-operation (SIUS). Annual report 1998

    Energy Technology Data Exchange (ETDEWEB)

    Szendroe, G.; Grapengiesser, S.; Johansson, Gunnar

    1999-04-01

    SSI`s International Development Co-operation (SIUS), the Swedish program for radiation protection work in Central and Eastern Europe, has since its start in 1992 been granted SEK 109 million by the Swedish government. The projects are accessed, planned and performed in close co-operation with partner organisations in Eastern Europe. This report presents the financial status and a summary of the projects, their status and distribution over the countries and project areas. The presentation is updated as of December 1998

  4. Ministry of International Trade and Industry applying business stimulation taxation system. ; On mechatronics, product shipping facilities and automatic fire extinguishing facilities used by large corporations. Keiki taisaku ni tsusansho mo zeisei sochi. ; Daikigyo mekatoro ni seihin shukka setsubi, jido shoka setsubi mo

    Energy Technology Data Exchange (ETDEWEB)

    1993-05-05

    With an objective to promote capital investments that have been fallen because of the recession in Japan, the Petroleum Department of the Agency of Natural Resources and Energy has decided to take the following measures limited to one year for application. The measures consist of the taxation system for high-level energy saving investment promotion and the taxation system for small business machine investment promotion. In the former system, facilities that are effective for promoting rationalization and serving for environment preservation are admitted a special depreciation of 30% (36% for small business) on acquired prices or a tax deduction of 7% (8.4% for small business). Tax deduction of 7% (8.4%) is granted on leased assets. However, machineries are subject to a requirement of the price to be higher than 2 million yen (2.7 million yen in leasing). As a result, petroleum product shipping facilities are also covered by the taxation measures. The latter system, which is intended to promote investments by small business corporations, admits a special depreciation of 30% and a tax deduction of 7% for machineries acquired at prices above 2 million yen. Electronic computers and facsimile machines are also subjected to the taxation measures if their prices are higher than one million yen.

  5. International Atomic Energy Agency Annual Report 2010 [Russian Version]; Ezhegodnyj doklad magateh za 2010 god

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-07-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  6. International Atomic Energy Agency Annual Report 2009; Informe Anual para 2009

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-07-01

    The Annual Report 2009 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2008-2009 (GC(51)/2). The introductory chapter, '2009 in Perspective', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2009 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional infomation covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Publications/Reports/Anrep2009/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Natinos document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear weapon State' is as used in the NPT

  7. International Atomic Energy Agency Annual Report 2010 [Spanish Version]; Informe Anual del OIEA para 2010

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-07-01

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  8. International Atomic Energy Agency annual report 2007: 50 years of atoms for peace

    International Nuclear Information System (INIS)

    2008-01-01

    The Annual Report reviews the results of the Agency's programme according to the three pillars of technology, safety and verification. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2006-2007 (GC(49)/2). The introductory chapter seeks to provide a thematic analysis, based on the three pillars, of the Agency's activities within the overall context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2007 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Worldatom/Documents/Anrep/Anrep2007/. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The topics covered in the chapter related to technology are: nuclear power; nuclear fuel cycle and materials technologies; capacity building and nuclear knowledge maintenance for sustainable energy development; nuclear science; food and agriculture; human health; water resources; assessment and management of marine and terrestrial environments; radioisotope production and radiation technology; safety and security; incident and emergency preparedness and response; safety of nuclear installations; radiation and transport safety; management of radioactive waste; nuclear security

  9. Gender and Taxation : Improving Revenue Generation and Social ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    As countries pursue the twin objectives of economic growth and poverty reduction, ... research project will investigate gender biases in taxation in six countries (Argentina, ... L'appel des bourses de recherche du CRDI pour 2018 est lancé.

  10. The petroleum taxation in France; La fiscalite petroliere en France

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-09-15

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  11. Taxation in Cesee Countries – Similarities and Differences

    Directory of Open Access Journals (Sweden)

    Comaniciu Carmen

    2015-12-01

    Full Text Available The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries we will identify the similarities and differences concerning the taxation system and the impact of taxation on the socio-economic development. Without claiming an exhaustive approach, we consider that issues outlined highlight in which country taxation is a stimulating factor for economic growth and development, so that good practice be elements worthy of consideration.

  12. Taxation, business environment and FDI location in OECD countries

    Czech Academy of Sciences Publication Activity Database

    Hájková, Dana; Nicoletti, G.; Vartia, L.; Yoo, K.-Y.

    Č. 502 (2006), s. 1-33 Institutional research plan: CEZ:AV0Z70850503 Keywords : taxation * business environment * foreign direct investment Subject RIV: AH - Economics http://www.oecd.org/eco/working_papers

  13. SOME COORDINATES CONCERNING TAXATION IN THE EU CANDIDATE COUNTRIES

    Directory of Open Access Journals (Sweden)

    CARMEN COMANICIU

    2015-10-01

    Full Text Available For accession to European Union, tax area is of particular importance, because it recognizes the impact of taxation on economic growth and development, and indirect taxation significantly contributes to the formation of the EU budget resources. Without prejudice to the fiscal sovereignty of Member States, EU tax policy strategy aims establishing a framework that eliminate the tax obstacles that may affect cross-border economic activity, identify the actions on preventing and combating tax evasion, improve collaboration between tax administrations. Without claiming an exhaustive approach, through issues highlighted in this article, we will identify both the similarities and the particularities of taxation from Albania, Macedonia, Montenegro, Serbia and Turkey, and also manner in which taxation of the 5 EU candidate countries meets the requirements on the fiscal coordination and fiscal harmonization from EU tax policy perspective.

  14. Privacy, Time Consistent Optimal Labour Income Taxation and Education Policy

    OpenAIRE

    Konrad, Kai A.

    1999-01-01

    Incomplete information is a commitment device for time consistency problems. In the context of time consistent labour income taxation privacy reduces welfare losses and increases the effectiveness of public education as a second best policy.

  15. Redistributive income taxation under outsourcing and foreign direct investment

    OpenAIRE

    Aronsson, Thomas; Koskela, Erkki

    2010-01-01

    This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for, domestic labor.

  16. Semi-Annual Report on Work Supporting the International Forum for Reactor Aging Management (IFRAM)

    International Nuclear Information System (INIS)

    Bond, Leonard J.; Brenchley, David L.

    2011-01-01

    During the first six months of this project, Pacific Northwest National Laboratory has provided planning and leadership support for the establishment of the International Forum for Reactor Aging Management (IFRAM). This entailed facilitating the efforts of the Global Steering Committee to prepare the charter, operating guidelines, and other documents for IFRAM. It also included making plans for the Inaugural meeting and facilitating its success. This meeting was held on August 4 5, 2011, in Colorado Springs, Colorado. Representatives from Asia, Europe, and the United States met to share information on reactor aging management and to make plans for the future. Professor Tetsuo Shoji was elected chairperson of the Leadership Council. This kick-off event transformed the dream of an international forum into a reality. On August 4-5, 2011, IFRAM began to achieve its mission. The work completed successfully during this period was built upon important previous efforts. This included the development of a proposal for establishing IFRAM and engaging experts in Asia and Europe. The proposal was presented at Engagement workshops in Seoul, Korea (October 2009) and Petten, The Netherlands (May 2010). Participants in both groups demonstrated strong interest in the establishment of IFRAM. Therefore, the Global Steering Committee was formed to plan and carry out the start-up of IFRAM in 2011. This report builds on the initial activities and documents the results of activities over the last six months.

  17. Second Annual Meeting of the International Society of Pediatric Wound Care.

    Science.gov (United States)

    Keswani, Sundeep G

    2015-10-01

    The overarching goals of the International Society of Pediatric Wound Care (ISPeW) are to (1) set global standards for the assessment and treatment of pediatric wounds of varying etiologies; (2) provide a forum for international interprofessional collaboration among healthcare professionals, researchers, educators, and industry leaders dedicated to the care of pediatric wounds; (3) promote and support clinical research focused on the prevention, assessment, and treatment of pediatric wounds; (4) collaborate with wound care organizations worldwide on pediatric wound care issues; and (5) provide evidence-based pediatric wound care education to healthcare professionals, parents, and lay caregivers. This edition of Advances in Wound Care includes some of the work that was presented at the 2014 ISPeW meeting in Rome. The first article by Dr. Romanelli, is an in-depth description of the progression of skin physiology throughout its maturational stages and clinical implication. A cutting edge article by Dr. Timothy King then follows, with regard to scar prevention in postnatal tissues. This is followed by a comprehensive look at debridement techniques in pediatric trauma by Dr. Ankush Gosain. Next, is a cautionary article by Dr. Luca Spazzapan that examines the prevalence of diabetic foot ulcers in children and the potential for an epidemic. The last article in this series is from the keynote speaker, Dr. Amit Geffen, who eloquently examines the use of biomaterials to offload and prevent pediatric pressure ulcers.

  18. Semi-Annual Report on Work Supporting the International Forum for Reactor Aging Management (IFRAM)

    Energy Technology Data Exchange (ETDEWEB)

    Bond, Leonard J.; Brenchley, David L.

    2011-11-30

    During the first six months of this project, Pacific Northwest National Laboratory has provided planning and leadership support for the establishment of the International Forum for Reactor Aging Management (IFRAM). This entailed facilitating the efforts of the Global Steering Committee to prepare the charter, operating guidelines, and other documents for IFRAM. It also included making plans for the Inaugural meeting and facilitating its success. This meeting was held on August 4 5, 2011, in Colorado Springs, Colorado. Representatives from Asia, Europe, and the United States met to share information on reactor aging management and to make plans for the future. Professor Tetsuo Shoji was elected chairperson of the Leadership Council. This kick-off event transformed the dream of an international forum into a reality. On August 4-5, 2011, IFRAM began to achieve its mission. The work completed successfully during this period was built upon important previous efforts. This included the development of a proposal for establishing IFRAM and engaging experts in Asia and Europe. The proposal was presented at Engagement workshops in Seoul, Korea (October 2009) and Petten, The Netherlands (May 2010). Participants in both groups demonstrated strong interest in the establishment of IFRAM. Therefore, the Global Steering Committee was formed to plan and carry out the start-up of IFRAM in 2011. This report builds on the initial activities and documents the results of activities over the last six months.

  19. On the equivalence between progressive taxation and inequality reduction

    OpenAIRE

    JU, Biung-Ghi; MORENO-TERNERO, Juan D.

    2007-01-01

    We establish the precise connections between progressive taxation and inequality reduction, in a setting where the level of tax revenue to be raised is endogenously fixed and tax schemes are balanced. We show that, in contrast with the traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income order preservation does not always hold in this setting. However, we show that, among rules satisfying consistency and, either reven...

  20. Lifetime income inequality with taxation and public benefits

    OpenAIRE

    Kemptner, Daniel; Haan, Peter; Prowse, Victoria

    2016-01-01

    In this paper, we show how taxation, unemployment insurance, welfare, disability benefits and public pensions affect the inequality of lifetime income. Using results from a dynamic life-cycle model estimated using German panel data, we show that taxation and public benefits combined reduce the inequality of lifetime income, measured by the Gini coefficient, by 22\\%. Pensions only slightly reduce inequality in lifetime income. Welfare benefits, meanwhile, make persistent transfers to individua...

  1. Energy taxation policy in the European Union: the hydrogen case

    International Nuclear Information System (INIS)

    Chernyavs'ka, L.; Gulli, F.; Lanfranconi, C.

    2006-01-01

    The paper proceeds as follows. Section 2 describes the state of art of the taxation policy on hydrogen in EU Countries. Section 3 describes the methodology used in this paper. Section 4 compares the external costs of the different motor fuel cycles. Section 5 deals with the problem of energy taxation describing a proposal for European energy tax harmonisation based on the internalisation of external costs. Finally, section 6 resumes the main results of the analysis

  2. A Theory of Top Income Taxation and Social Insurance

    OpenAIRE

    Francisco M. Gonzalez; Jean-Francois Wen

    2014-01-01

    The development of the welfare state in the Western economies between 1930 and 1990 coincided with a puzzling pattern in the taxation of top incomes. Effective tax rates at the top increased sharply but then gradually decreased, even as social transfers continued rising. We propose a new theory of the development of the welfare state to explain these facts. Our main insight is that social insurance and top income taxation are substitutes for averting social confl?ict. We emphasize the role of...

  3. European Administrative Cooperation in the Field of Taxation

    OpenAIRE

    Florin TUDOR

    2012-01-01

    The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to exam...

  4. Taxation of Financial Intermediation Activities in Hong Kong

    OpenAIRE

    Jack M. Mintz; Stephen R. Richardson

    2001-01-01

    This paper discusses issues related to the taxation of financial intermediation in Hong Kong in the context of Hong Kong's position as a major regional financial centre. It first provides some background analysis as to the definition of financial intermediation and identification of the providers of financial services. This is then followed by a discussion of the principles of taxation applicable to financial intermediation, including a comparison of income taxes to consumption taxes. Some sp...

  5. Efficiency of Decoupled Farm Programs under Distortionary Taxation

    OpenAIRE

    GianCarlo Moschini; Paolo Sckokai

    1994-01-01

    When lump-sum taxation is not feasible, decoupled transfers to farmers (which require raising government revenue) will entail welfare loss somewhere in the economy. Assuming the government's objective is to assure a given welfare level for farmers, we show that when decoupling is possible, free trade is always superior to some tariff protection for a small country, even under Distortionary taxation. As expected, for a large country there is scope for an optimal tariff policy that improves the...

  6. Taxation, Corporate Financial Policy and the Cost of Capital

    OpenAIRE

    Alan J. Auerbach

    1982-01-01

    The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of capital,taking full account of important issues that arise independently from the question of taxation. Included in the analysis is a discussion of empirical findings about the interaction of inflation...

  7. Taxation and regulation of uranium mining in Canada

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    Government taxation and regulation have a profound influence on mineral operations. In Canada, taxation occurs both on the federal and provincial levels. In addition, both federal and provincial regulations also affect mine operations, sometimes with overlapping, or conflicting, legislation and jurisdiction. Three broad areas of regulation affect the mine production of uranium in Canada: (1) mining law or mineral rights; (2) the licensing procedures; and (3) regulation of occupational health and safety

  8. Financial system and taxation: the role in the economy

    OpenAIRE

    Taha, Roshaiza

    2017-01-01

    The relationship between the financial system (specifically stock market development) and economic growth has been an important issue of debate. A well-functioning financial system can affect economic growth through the improvement of capital productivity and the efficient allocation of resources. The role of taxation as a major determinant of an active financial system and strong economic growth also becomes of interest to the researcher. Taxation through policy and revenue collection seems ...

  9. Annual report of the international nuclear energy research initiative OSMOSE project (FY06).

    Energy Technology Data Exchange (ETDEWEB)

    Klann, R. T.; Hudelot, J. P.; Drin, N.; Zhong, Z.; Nuclear Engineering Division; Commissariat a l Energie Atomique

    2007-08-29

    The goal of the OSMOSE program is to measure the reactivity effect of minor actinides in known neutron spectra of interest to the Generation-IV reactor program and other programs and to create a database of these results for use as an international benchmark for the minor actinides. The results are then compared to calculation models to verify and validate integral absorption cross-sections for the minor actinides. The OSMOSE program includes all aspects of the experimental program--including the fabrication of fuel pellets and samples, the oscillation of the samples in the MINERVE reactor for the measurement of the reactivity effect, reactor physics modeling of the MINERVE reactor, and the data analysis and interpretation of the experimental results.

  10. Annual report of the international nuclear research initiative OSMOSE project (FY05).

    Energy Technology Data Exchange (ETDEWEB)

    Klann, R. T.; Hudelot, J. P.; Perret, G.; Drin, N.; Nuclear Engineering Division; Commissariat a l' Energie Atomique

    2007-10-03

    The goal of the OSMOSE program is to measure the reactivity effect of minor actinides in known neutron spectra of interest to the Generation-IV reactor program and other programs and to create a database of these results for use as an international benchmark for the minor actinides. The results are then compared to calculational models to verify and validate integral absorption cross-sections for the minor actinides. The OSMOSE program includes all aspects of the experimental program -- including the fabrication of fuel pellets and samples, the oscillation of the samples in the MINERVE reactor for the measurement of the reactivity effect, reactor physics modeling of the MINERVE reactor, and the data analysis and interpretation of the experimental results.

  11. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

  12. Health Considerations in Regulation and Taxation of Electronic Cigarettes.

    Science.gov (United States)

    Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

    2015-01-01

    The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes. © Copyright 2015 by the American Board of Family Medicine.

  13. CHOOSING BETWEEN DIRECT TAXATION OR INDIRECT TAXATION AS PRIME FISCAL TOOL WITHIN ROMANIA’S ECONOMY OF TODAY

    Directory of Open Access Journals (Sweden)

    Antoniu PREDESCU

    2014-02-01

    Full Text Available This paper focuses on a central issue of fiscal policy applied anywhere in the world of market economies: the problem to determine which type of taxation, direct taxation or indirect taxation, is better suited to assure maximum efficiency for fiscal policy applied in Romania. Mathematics proves to be a very useful tool in this case too, given it is applied through a sound economic and logical reasoning, with important results. In other words, it is applied in order for this paper not only to state which type of taxation must be used preponderantly in Romania, especially today, in times of continuous economic and financial crisis, but, especially, to compute how to use it, in long term, not in the least to alleviate effects of economic crisis, and, why not, curb economic crisis itself.

  14. ROLE OF TAX AND ACCOUNTING MECHANISM IN TAXATION SYSTEM

    Directory of Open Access Journals (Sweden)

    RISTI LUCIA

    2015-07-01

    Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.

  15. ANALYSIS OF THE GUIDELINES FOR CLASSIFICATION OFADVERTISING COSTS IN TAXATION

    Directory of Open Access Journals (Sweden)

    A. Diederichs

    2016-07-01

    Full Text Available Advertising plays a distinct role in economies around the world. Previous studieshave not resolved the question related to the classification of advertising as anexpense or capital asset. Understanding the principles set out in TheIncome TaxAct 58 of 1962, with regard to the classification of advertising cost as capital orrevenue of nature is important, since the incorrect interpretation of principles willhave a direct impact on tax liability. The focus of this study is the classification ofadvertising costs for tax purposes. Research questions posed in this paper areanswered through the development of a classification process that may assist withthe classification of advertising costs for the purpose of taxation. Guidelines forthe classification of advertising costs as capital or revenue of nature are needed tocorrectly classify advertising costs for tax purposes. Furthermore, thedetermination of when advertising costs will be regarded as capital of nature isalso determined. A qualitative research approach is applied, including a literaturereview of case law and income tax acts. The contribution of this study is found inthe guidelines set for the classification of advertising costs for tax purposes byusing principles from national and international case law.

  16. The role of the European Union in environmental taxation

    International Nuclear Information System (INIS)

    Smith, S.

    1995-01-01

    The role of the European Union (EU) in environmental taxation is examined in this chapter. As is well-known, the EU has proposed a carbon/energy tax to contribute to the stabilization of CO 2 emissions at 1990 levels by the year 2000. The discussion is organized around the 'subsidiarity principle', which involves a presumption in favor of decentralizing policy functions to the member states. Exceptions are allowed only if economies of scale or cross-country spillover effects warrant EU involvement. The author persuasively argues that environmental policy is such an exception. In particular, in a single market such as the EU, the enforcement of taxes and regulations gives rise to important international externalities. Independent policy and administration would either interfere with free trade or lead to widespread evasion. Hence, the EU should have a substantial and legitimate interest in not only environmental targets and objectives, but also in the form of environmental policy (e.g. in the choice between environmental taxes and regulation). Furthermore, it is argued that environmental tax policies should be coordinated both with other environmental tax policies and with other fiscal policies. This implies that the decisions about environmental tax rates should be taken by the level of government responsible for other, related, environmental policies, whilst the revenues from environmental taxes should accrue in general to member states, in preference to the EU. 16 refs

  17. 1999 annual summary report on results. International clean energy network using hydrogen conversion (WE-NET)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    The R and D were conducted on the international clean network (WE-NET) which aims at producing hydrogen by using renewable energy, converting it in a form suitable for transportation and supplying the hydrogen to places of quantity consumption of energy. The FY 1999 results were summed up. In the system evaluation, study was made on sodium carbonate electrolysis by-producing hydrogen, the supply amount by coke oven by-producing hydrogen and the economical efficiency, etc. As to the safety, study was made on the design of hydrogen supply stand model. Concerning the power generation technology, study was conducted on element technologies of injection valve, exhaust gas condenser, gas/liquid separator, etc. Relating to the hydrogen fueled vehicle system, the shock destructive testing, etc. were conducted on the hydrogen tank and hydrogen storage alloys. Besides, a lot of R and D were carried out of pure water use solid polymer fuel cells, hydrogen stand, hydrogen production technology, hydrogen transportation/storage technology, low temperature materials, transportation/storage using hydrogen storage alloys, innovative advanced technology, etc. (NEDO)

  18. High Level Radioactive Waste Management: Proceedings of the second annual international conference

    International Nuclear Information System (INIS)

    1991-01-01

    The final disposal of high level radioactive waste (HLW) has been one of the most arduous problems facing the nuclear industry. This issue has many facets, which are addressed in these proceedings. The papers herein contain the most current information regarding the conditioning and disposal of HLW. Most of the needs are technical in nature, such as the best form of the waste, the integrity of storage containers, design and construction of a repository, and characterization of the geology of a repository to provide assurance that radioactive and other hazardous materials will not reach the surrounding environment. Many of the papers discuss non-US programs. Continued international cooperation and technology exchange is essential. There are other concerns that must be addressed before the final emplacement of HLW. Some of the other issues addressed in these proceedings are conformance to regulations, transportation, socioeconomics, and public education. Any impediments in these areas must be resolved along with the scientific issues before final waste disposal. This conference provides a forum for information exchange. The papers in these proceedings will provide the basis for future planning and decisions. Continued cooperation of the technical community will ultimately result in the safe disposal of HLW. Individual abstracts are indexed separately for the data base

  19. Technical committee meeting on Liquid Metal Fast Reactor (LMFR) developments. 33rd annual meeting of the International Working Group on Fast Reactors (IWG-FR). Working material

    International Nuclear Information System (INIS)

    2000-01-01

    Over the past 33 years, the IAEA has actively encouraged and advocated international cooperation in fast reactor technology. The present publication contains information on the status of fast reactor development and on worldwide activities in this advanced nuclear power technology during 1999/2000, as reported at the 33. annual meeting of the International Working Group on Fast Reactors. It is intended to provide information regarding the current status of LMFR development in IAEA Member States

  20. «Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation

    OpenAIRE

    Jack M. MINTZ

    1982-01-01

    The object of this study is to answer two questions related to the design of profit taxes when taking into account riskiness of firms. The first question is the following: leaving aside general equilibrium effects of taxation on the interest rate and risk premia faced by firms, would a cash flow tax be neutral with respect to the investment decisions made by firms. The second question to be considered is whether profit tax rates should vary across industries because of different degrees of ri...