Jean Michel Grave, Head of Unit, DG Taxation and Customs Union, European CommissionLaurenza, Eugenia Costanza
include union dues and payments for mandatory uniforms.Alimonypayments may be taken as a deduction by the payer and are deemed to be income to the recipient; however,Child Supportpayments are not deemed income to the parent who has custody of the child and are not deductible by the paying ...
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The original cost of these raw materials was RMB100,000 and the market value of the partly manufactured self-use products (work-in-progress) is RMB200,000. – Non-deductible input value added tax (VAT) on a newly purchased company car of RMB50,000. – Customs duty paid for the import...
None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable. Additional clarification regarding the impact of the UK leaving the European Union (EU) For exams in the period 1 June 2021 to 31 March 2022, it will be assumed that the...
Answer:Taxes apply on individual incomes, i.e., income tax, as well as on goods and services, known as GST. There are other sources, such as customs duties, wealth taxes, corporate taxes, gift taxes, and union excise duties. Q3. What is a tax ratio?
Union harmonisation legislationmeans any Union legislation harmonising the conditions for the marketing of products; customs legislationmeans any legal or regulatory provisions applicable in the territories of the Parties, governing the import, export and transit of goods and their placing under any other...
Directorate-General for Taxation and Customs Union Financial system | Business 关注 Gaëtan Nicodème Université libre de Bruxelles Business | Economics 相关研究 The 2008 financial crisis and taxation policy Thomas Hemmelgarn / Gaëtan Nicodème The Role of Housing Tax Provisions Thomas Hemmelga...
The National Tax and Customs Administration issued an updated guide, explaining which publishers are subject to the rules; the 34 © 2025 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG ...
"More discussions on the expert level are needed to achieve an agreement on how to go further. There is strong support for a pilot project and it could prove that the centralised approach to the IT works for the customs union," he added. ...