example, encompass cooperation with the tax authorities of host countries and the provision of appropriate accounting data and tax reconciliation records for tax inspections when required (UNCTAD 2003).

Activities will also include the development and promotion of effective mobilization of financial resources, taxation, especially measures to reform tax systems, combat tax evasion and widen the tax base.

Effective January 1, 2003, the Income Tax Act was amended by the Ontario Legislature to end the Equity in Education Tax Credit.

Even Chile s tax system the most effective in Latin America is actually regressive.

The details of an effective reconciliation mechanism will be finalized with UNDP during 2006.

Effective 1 January 2005, all businesses in the Territory are exempt from income tax.

Payroll tax relief and spending on programs like food stamps and unemployment compensation are much more effective.

Developing country finance ministries and tax authorities must cooperate with one another and with their OECD counterparts to close existing loopholes and establish effective tax policies that support their shared interests.

Young people state that they can be effective peacemakers and peacekeepers however, this potential is rarely recognized in reconciliation efforts.

If reconciliation is to be cemented and made effective, justice must be rendered to those to whom it is due.

As was the case in South Africa, this approach can lay an essential foundation for a sustainable and effective reconciliation process.

Over time, they argue, the tax should be allowed to rise slowly to encourage the deployment of effective, affordable technology alternatives.

A key priority in the AU plan of action is the restoration of the effective functioning of the Government of National Reconciliation.

(tax collector) Open up! (tax collector) Open up!

Tax revenue can be raised without increasing marginal tax rates by limiting the tax subsidies that are built into the current tax code.

5. The Turks and Caicos Islands levies no income tax, capital gains tax or sales tax.

ROME An effective tax policy that ensures adequate domestic revenue is a crucial determinant of a country s ability to pursue development policies.

All for One Tax and One Tax for All?

The only tax you've paid is whiskey tax. Ready?

A tax called a death tax is regarded very differently from a tax called an inheritance tax, even though the two are really identical.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

13. All Governments adopted measures to improve tax receipts by reforming income tax, establishing or increasing value added tax and eliminating or reducing tax exemptions.

Tax revenue

Plus tax.

To be effective, any tax on financial transactions would have to be implemented on a global scale, which currently does not seem realistic.

Such automatic reporting by payors of income could be considered the most effective procedure for enabling a Government to acquire relevant tax information.

Rather than being a tax on development, investing in environmental sustainability should be seen as an effective and efficient means to achieve development.

60. The establishment of an effective banking system and the completion of the tax reform should provide a fresh impetus to economic growth.

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

Effective demobilization and reconciliation in El Salvador, for example, ensured the consolidation of peace after that country s brutal civil war of the 1980 s.

Justice Is Reconciliation

Reconciliation between databases

Liberal Reconciliation Party

3. National reconciliation

(d) National reconciliation

Yes to reconciliation!

In 1996, however, a budget conscious United States Congress adopted legislation that would begin phasing out these tax incentives as part of its budget reconciliation and abolish them entirely by 2007.

Capital tax differences among countries would induce capital to flow from the high tax to the low tax economies. Such tax induced distortions would lead to an inefficient regional allocation of investment and possible tax competition.

The automatic exchange of information is a pragmatic and effective response to the perceived lack of global governance regarding international tax issues. By making taxation fairer, governments will have a positive impact on people s acceptance of their tax regimes.

Its very existence, and the threat of random investigations, would serve as an effective deterrent against malpractice just as random audits deter tax evaders.

An Inequality Tax

Evading Tax Evasion

in Tax Matters

New tax system

2220 Stamp tax