Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

Legislative Decree No. 776, the Municipal Tax Act, exempts native communities from the land tax.

(32) Tax breaks through the Support area Act (Fördergebietsgesetz), pursuant to the 1991 Tax Amendment Act of 24 June, 1991 and the Act on Securing the Futures of Sites (Standortsicherungsgesetz) of 13 September, 1993

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.

Regionally funded investment guarantees and non discriminatory region wide tax incentives would also impact favourably on the region's investment climate.

His plan would pay for lower income tax rates by eliminating tax deductions like those for charitable giving and mortgages, while maintaining tax preferences for saving and investment.

China is providing investment insurance and tax breaks to companies that invest abroad.

The existing tax measures for childcare will be incorporated into the Childcare Act.

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

The Fair Tax Act ( ) would apply a tax, once, at the point of purchase on all new goods and services for personal consumption.

The protection of maternity in Estonia is guaranteed by the Employment Contracts Act, the Public Service Act, the Working and Rest Time Act, the Holidays Act, the Health Insurance Act, the Social Tax Act, the Child Benefits Act and the State Pension Insurance Act.

Such FDI policies include investment subsidies, tax abatements, and exemptions from domestic regulation and laws.

The Revenue Act of 1861 introduced the income tax to help finance the war.

Instead of cutting proven tax incentives for business investment, the US should offset at least some of the revenue losses from a lower corporate tax rate by raising tax rates on corporate shareholders.

Moreover, the US should look hard at tax breaks that act like hidden spending programs.

Tax transfers should also act as an automatic stabilizer in the case of asymmetric shocks.

On 1 January 2001, a new Income Tax Act entered into force, removing the disputed provisions of the Act of 4 July 2000.

These instruments include tax exemption on income remitted into the country by Malaysian companies investing overseas, the provision of investment guarantees and investment promotion missions abroad.

For example, a tax holiday to repatriate foreign earnings was called the American Job Creation Act.

Also in 1861, Lincoln signed the Revenue Act of 1861, creating the first U.S. income tax.

In the fifth act, investment will seize up. Why continue building when you can neither finance your investment nor sell real estate?

Distorted interest rates, official guarantees, and tax subsidies encourage continued investment in real estate, when what the economy needs is investment in, say, technology and clean energy.

That said, if the goal of corporate tax reform is to boost investment and job creation, broadening the tax base to pay for a lower rate could be counterproductive.

Additional taxes on investment income meant the top tax rate before Thatcher came to power was initially above 95 .

But the investment needed to develop these resources may remain in short supply in the absence of tax reforms.

Paraguay offers a variety of tax incentives to both its own and outside investors for investment in production activities.

Recent developments in international commerce and investment have resulted in the need for increased coordination and cooperation between Governments in international tax matters, including increased exchange of information in tax matters.

On the international tax cooperation side, they concluded tax agreements and treaties to promote the flow of investment, trade and technology in the interest of more efficient resource allocation and growth.

As mentioned earlier, the comprehensive reform includes the following instruments Credit Institutions Act Act on Savings and Loan Associations Act on the Retirement Savings System Federal Act on Guarantee Institutions General Act on Mutual Insurance Institutions and Companies Securities Market Act Act on Investment Firms and General Act on Credit Organizations and Related Activities.

The past three months, however, have seen a significant slowdown in China s exports, domestic investment, industrial output, and tax revenues.

A lower rate would strengthen incentives for investment and job creation in the US, and weaken incentives for tax avoidance.

Second, repeal of the Glass Steagall Act, which separated commercial and investment banking, was a mistake.

General regulations referred to in article 108 bis of the Act on the Retirement Savings System and article 91 of the Act on Investment Firms.

Home grown equity investment and venture capital funds are a very recent phenomenon, occurring primarily in Mexico in the form of Sociedades de Inversion de Capitales, a tax deferred investment vehicle.

Corporate tax expenditures narrow the base, raise the cost of tax compliance, and distort decisions about investment projects, how to finance them, what form of business organization to adopt, and where to produce.

The Labour Act has outlawed discrimination on the basis of sex in most aspects of employment and the Income Tax Act has done away with sex discrimination in taxation by a series of amendments to the Act.

Finally, international competition for inward foreign direct investment may lead governments to reduce tax rates and increase concessions for foreign investors.

Reducing individual tax rates and taxes on savings and investment at best fosters modest increases in employment, work effort, and income.

For example, the Government of China is promoting outward FDI by providing loans on preferential terms, tax rebates and investment insurance.

Act No. 25381 stipulates that native communities may not be considered taxable persons for the purposes of income tax payment.

With regard to other legislation, the Labour Act (Act 6 of 1992), has outlawed discrimination on the basis of sex in most aspects of employment, the Income Tax Act (Act 4 of 1981) has done away with sex discrimination by a series of amendments to the Act, and the Government of Namibia enacted the Married Persons Equality Act (Act 1 of 1996).

Paraguay's legal tax structure recognized the same rights for both foreign and domestic investment, and offered incentives to new investment and reinvestment in a wide range of sectors, including bio fuel and outsourcing.

Microeconomic factors for investment site selection included the corporate tax structure, trade and customs regimes, the labour market situation and financial infrastructure.

Promotion of private investment in research and technological development (IDE) through tax incentives to businesses that accept the challenge of participating in those activities (30 per cent tax credit on their annual expenditure on IDE).

Promotion of private investment in research and technological development (IDE) through tax incentives to businesses that accept the challenge of participating in those activities (30 per cent tax credit on their annual expenditure on IDE).