Roster

The compilation of data required to provide the Executive Board with the most current information has delayed the submission of the present report.

The chairing of each branch shall rotate between Parties included in Annex I and Parties not included in Annex I in such a manner that at any time one chairperson shall be from among the Parties included in Annex I and the other chairperson shall be from among the Parties not included in Annex I.

D. Non budgeted contributions

The three Vice Presidents should be elected from members of the Board among the Asian States in List A and the States included in List C and List D, respectively.

Has published books and articles on international taxation, transfer pricing and the tax code.

Tax revenue

Taxes and tipping

the status of species included in Appendix 1

Management additional inputs and outputs

Boma

included in Annex I to the Convention

1 UNVc

New tax system

Exemption from taxes

Others, like Massachusetts, tried to levy taxes, but its citizens refused to pay them.

2 of the species listed for Yemen is extinct.

Value of non budgeted contributions

One member from the States included in List C

B. Budgeted income for the 2005 season

Automatic reporting of information by financial institutions can be very useful to tax administrations for the verification of information reported by taxpayers.

Mr. Yoshiki Takeuchi (Japan). Director, International Tax Policy Division, Tax Bureau, Ministry of Finance.

Fifty four survey questionnaires were sent to non Annex I Parties, Parties included in Annex II to the Convention (Annex II Parties) and multilateral and bilateral agencies.

To be sure, most taxes entail heavy excess burdens the cost is significantly greater than the value of the revenue raised because of potential taxpayers' myriad attempts at evasion and avoidance.

Evading Tax Evasion

Residents don t pay taxes.

Japan s Tax Hike Test

Saved by Taxes

Tax and spend (Please)

Reimbursement of national taxes

Exemption from taxes

b Prior to tax adjustments.

Taxation, Pension and Gratuity.

Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury.

Support to non Annex I Parties The secretariat work on support to non Annex I Parties is developed as a reflection of Parties' demands, and is considered by Parties in the context of the adoption of the budget.

The six members are to be elected according to the following pattern

One member from the States included in List A

One member from the States included in List B

Two members from the States included in List D

Excise taxes account for over 60 of India's indirect taxes, which in turn represent the same proportion of its total tax receipts.

The positions of Chairperson and Vice Chairperson shall alternate annually between a member from a Party included in Annex I and a member from a Party not included in Annex I.

According to that appendix, the Chairman of the twenty first session should be elected from members of the Committee from the States in List C, and the three Vice Chairmen from African States in List A, and States in Lists B and D, respectively.

Of these experts, 19 were from Annex I Parties with economies in transition (EIT countries), 51 were from other Annex I Parties, and 44 were from non Annex I Parties.

Thirty six experts, split evenly between Annex I and non Annex I Parties, were invited to the meeting, but only 35 were able to attend.

Parties included in Annex I to the Convention (Annex I Parties) were to submit their fourth national communications by 1 January 2006.