Traduction de «regional tax » (Anglais → Français) :

regional tax on productive activities | IRAP [Abbr.]

local tax [ local taxation | regional tax | regional taxation ]

regionally based investment tax credit [ regionally-based investment tax credit ]

Euro-sticker | regional Euro-tax disc | tax disc

The Medical and Hospitalization Tax Repeal Act [ An Act relating to the premium levied under The Saskatchewan Medical Care Insurance Act, the tax levied under The Saskatchewan Hospitalization Act and the personal tax levied in Health Region No. 1 (Swift Current) under The Health Services Act, and variou ]

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

tax [ rate of taxation | tax rate | Tax levies(ECLAS) | Tax rate(STW) ]

sign income tax return | validate income tax returns, certify income tax returns, authenticate income tax returns | sign income tax returns | sign tax returns

income taxes recoverable [ current income tax asset | current tax asset | income tax receivables | income tax refund receivable | income taxes currently recoverable | income taxes receivable | income taxes refundable ]

In the EU as whole, only 15% of finance came from regional and local sources in 2001, with only the federal states of Germany and Austria, the three Nordic countries, where local authorities have significant responsibility for expenditure, and Spain, where the regions are important, having proportions larger than this (Graph 2.5 and Table A2.7). Moreover, except in a few countries, the share of revenue raised from regional and local sources has remained much the same over recent years and the main change in the composition of government receipts has been a shift from social contributions to taxes ...[+++] in order, in part, to reduce the tax burden on employment.

This reflects a policy in Italy of devolving more responsibility for raising the revenue for funding government expenditure to the regions, a policy which has continued since then so leading to an increasing proportion of tax being levied regionally rather than centrally and giving rise to a growing possibility of effective tax rates being higher in less prosperous regions where taxable capacity is less.

If there are common rates of tax and contributions applying to income and expenditure, and tax revenue, therefore, is the same in relation to GDP in the region as elsewhere, the tax system will have a neutral effect on the income available to fund expenditure and will, accordingly, not serve to offset the contribution of spending to GDP.

(a) In the case of the Hong Kong Special Administrative Region, subject to the provisions of the laws of the Hong Kong Special Administrative Region relating to the allowance of a credit against Hong Kong Special Administrative Region tax of tax paid in a jurisdiction outside the Hong Kong Special Administrative Region (which shall not affect the general principle of this Article), Canadian tax paid under the laws of Canada and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of the Hong Kong Special Administrative Region from sources in Canada, shall be allow ...[+++]ed as a credit against Hong Kong Special Administrative Region tax payable in respect of that income, provided that the credit so allowed does not exceed the amount of Hong Kong Special Administrative Region tax computed in respect of that income in accordance with the tax laws of the Hong Kong Special Administrative Region.