Sentences with phrase «of value added tax»

(i) the raising of an assessment (s) to value added tax («VAT») and / or (ii) the refusal to pay an amount claimed by way of repayment of value addede tax and / or (iii) the delaying of the making of a repayment of value added tax pending verification of the claim or other administrative measure and / or (iv) the setting off of an amount due by way of repayment of value added tax

The Court of Appeal has rejected Leeds City Council's EU law challenges to the former 3 year limitation period in section 80 (4) of the Value Added Tax Act 1994 on claims for VAT over-declared and overpaid in VAT periods ending on or after the introduction of the cap in December 1996 (so - called «Scottish Equitable» claims).

Tax & Financial Standards New Judgments of the ECJ For December New Cases C 42/17 of 5 December 2017 Criminal proceedings for offenses in the field of value added tax.

The defendant participated in a «carousel» fraud involving the wrongful withholding and reclaiming of value added tax from HM Revenue & Customs (HMRC).

We have assisted clients involved in the food industry in recovering considerable amounts of value added tax, clients from the automotive industry in challenging tax assessments involving rejection of royalty payments, clients that have suffered seizures of assets resulting from foreign trade audits, etc..

It is a lovely little unit that would work well as a little cottage, bunkie or even tiny home; According to Lucy Wang in Inhabitat, It costs US$ 65,000 inclusive of value added tax.

As of January 1st, 2015, the list prices customers see for KDP eBooks in European Union Kindle stores now include the rate of Value Added Tax (VAT) for the primary country of each Kindle store.

Finally, once you factor in the wildly varying rates of value added tax (VAT)- — which are typically much higher on e-books (which are considered software) than print books (which are not)- — then you have even more of an emerging quagmire.

The consumption tax, which can be considered the equivalent of value added tax now in place in Europe and some other parts of the world, is applicable if anyone in Japan buys an ebook from an online retailer based within the country.

The Ogun State government has asked the Federal Government to accord it the deserved recognition regarding the state of Value Added Tax being generated in the state compared to other states.

The Nana Akufo - Addo - led government is touting its «unmatched» economic achievement in less than two years in office, as it announces the removal of value added tax (VAT) on over 1,000 items that will be imported into Ghana.

The Tax concession is in respect of Value Added Tax (VAT), National Health Insurance Levy, Customs Duties, Corporate and Withholding Taxes, and other applicable taxes.

It will be releasing sectoral distribution of value added tax report, petroleum products demand survey and power sector report, among others.

The Economic Recovery Programme, the Structural Adjustment Programme, the Financial Adjustment Programme and the introduction of the Value Added Tax were tough but bold decisions taken to tighten our belts while offering the country the much - needed turnaround in economic and infrastructural development.

But it also said that leaving the EU could give the UK greater flexibility — albeit at the cost of greater complexity - if it chose to vary the tax system, particularly in the area of Value Added Tax (VAT) which is currently heavily circumscribed by EU directives.

Tsipras is to address a growth conference on Lesvos later on Thursday amid tight security as local residents have planned protests against the large migrant population on the island and the government's plans to revoke the island's discounted rate of value added tax.

While border adjustment would be a new feature for the US tax system, most other countries already have it in the form of a value added tax (VAT), a consumption tax that has a border adjustability component.

Not exact matches

The founder will potentially add 20 - 30 percent to the value of the exit if they have a strong team of advisers at the earliest possible stage — an experienced and professional team of business intermediaries / brokers, legal, financial strategists and tax planners who can expertly structure the business to accomplish the seller's goals, inclusive of lifestyle, philanthropy and legacy.

On average, around 60 % of those levies are value - added taxes, or VATs, which resemble a sales tax but are actually paid by companies as goods go through each stage of production.

Income - tax - evasion rates in Argentina are roughly 60 percent, and evasion of the value - added tax is roughly 40 percent, according to Marcelo Bergman, a professor at Mexico City's Center for Economic Research and Teaching and the author of Tax Evasion and the Rule of Law in Latin Ameritax - evasion rates in Argentina are roughly 60 percent, and evasion of the value - added tax is roughly 40 percent, according to Marcelo Bergman, a professor at Mexico City's Center for Economic Research and Teaching and the author of Tax Evasion and the Rule of Law in Latin Ameritax is roughly 40 percent, according to Marcelo Bergman, a professor at Mexico City's Center for Economic Research and Teaching and the author of Tax Evasion and the Rule of Law in Latin AmeriTax Evasion and the Rule of Law in Latin America.

The combination of 12 % import taxes and 17 % value - added taxes on foreign manufactures continue to frustrate exporters, so do your high - volume, low - tech production in China.

Those differences — and the added complexity of valuing property — can make it difficult to arrive at apples - to - apples comparisons of property tax rates.

The OECD declined to comment on his memo, dated June 24, and a separate one seen by Reuters, written soon afterwards, on the outlook after the June 23 vote for Value Added Tax (VAT) in the United Kingdom, which is made up of Britain and Northern Ireland.

It exempted electric cars from Norway's value added and purchase taxes, which can add 50 % to the cost of a vehicle, and it gave e-car drivers free parking, free charging, and free use of bus lanes.

Over the past several years, their government raised the value - added tax and imposed numerous new fees in desperate attempts to address serious fiscal shortfalls that have brought the country to the brink of ruin.

Russian officials have previously suggested that decentralized cryptocurrencies should not be used as a conventional means of payment and that their owners should be subjected to a value - added tax; President Vladimir Putin himself has stated that they «can not be a store of value.»

Because Chinese consumers are making cross-border purchases from outside of China, retailers are not required to collect Chinese value - added taxes.

Corporate tax services encompass a variety of permissible services, including technical tax advice related to U.S. international tax matters; assistance with foreign income and withholding tax matters, assistance with sales tax, value added tax and equivalent tax related matters in local jurisdictions; preparation of reports to comply with local tax authority transfer pricing documentation requirements; and assistance with tax audits.

In addition there's 13 % employee contributions to Social Security (plus employer contributions of 35 %), and a Value - Added Tax of 21 %.

Among those who are failing to get excited about active ETFs, James Peters, CEO of Tactical Allocation Group, managing more than $ 1.5 billion in three ETF - based portfolios, says: «I don't see where they add any compelling value other than being cheaper in cost and having a tax advantage over the traditional mutual fund.»

Firth says Canada's tightening of the screws on the financial sector is the polar opposite of the policy of the European Union, whose countries also have value - added taxes like the GST.

Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, increased competition; the Company's ability to maintain, extend and expand its reputation and brand image; the Company's ability to differentiate its products from other brands; the consolidation of retail customers; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share, or add products; an impairment of the carrying value of goodwill or other indefinite - lived intangible assets; volatility in commodity, energy and other input costs; changes in the Company's management team or other key personnel; the Company's inability to realize the anticipated benefits from the Company's cost savings initiatives; changes in relationships with significant customers and suppliers; execution of the Company's international expansion strategy; changes in laws and regulations; legal claims or other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; failure to successfully integrate the Company; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the nations in which the Company operates; the volatility of capital markets; increased pension, labor and people - related expenses; volatility in the market value of all or a portion of the derivatives that the Company uses; exchange rate fluctuations; disruptions in information technology networks and systems; the Company's inability to protect intellectual property rights; impacts of natural events in the locations in which the Company or its customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; the Company's dividend payments on its Series A Preferred Stock; tax law changes or interpretations; pricing actions; and other factors.

To get to those higher levels of taxation, they have relied to a greater extent on value added taxes, recognizing that there are limits to how high personal and corporate income taxes can go.

As part of this reform effort, Ottawa originally proposed a national value - added tax that would merge the new federal sales tax and the provincial retail sales taxes.

While we removed that loss from our calculation of NOPAT, we added the after - tax value of the $ 12.7 million write - down to invested capital.

Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, operating in a highly competitive industry; changes in the retail landscape or the loss of key retail customers; the Company's ability to maintain, extend and expand its reputation and brand image; the impacts of the Company's international operations; the Company's ability to leverage its brand value; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share, or add products; an impairment of the carrying value of goodwill or other indefinite - lived intangible assets; volatility in commodity, energy and other input costs; changes in the Company's management team or other key personnel; the Company's ability to realize the anticipated benefits from its cost savings initiatives; changes in relationships with significant customers and suppliers; the execution of the Company's international expansion strategy; tax law changes or interpretations; legal claims or other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the United States and in various other nations in which we operate; the volatility of capital markets; increased pension, labor and people - related expenses; volatility in the market value of all or a portion of the derivatives we use; exchange rate fluctuations; risks associated with information technology and systems, including service interruptions, misappropriation of data or breaches of security; the Company's ability to protect intellectual property rights; impacts of natural events in the locations in which we or the Company's customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; the Company's ownership structure; the impact of future sales of its common stock in the public markets; the Company's ability to continue to pay a regular dividend; changes in laws and regulations; restatements of the Company's consolidated financial statements; and other factors.

Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, increased competition; the Company's ability to maintain, extend and expand its reputation and brand image; the Company's ability to differentiate its products from other brands; the consolidation of retail customers; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share or add products; an impairment of the carrying value of goodwill or other indefinite - lived intangible assets; volatility in commodity, energy and other input costs; changes in the Company's management team or other key personnel; the Company's inability to realize the anticipated benefits from the Company's cost savings initiatives; changes in relationships with significant customers and suppliers; execution of the Company's international expansion strategy; changes in laws and regulations; legal claims or other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; failure to successfully integrate the business and operations of the Company in the expected time frame; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the nations in which the Company operates; the volatility of capital markets; increased pension, labor and people - related expenses; volatility in the market value of all or a portion of the derivatives that the Company uses; exchange rate fluctuations; risks associated with information technology and systems, including service interruptions, misappropriation of data or breaches of security; the Company's inability to protect intellectual property rights; impacts of natural events in the locations in which the Company or its customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; tax law changes or interpretations; and other factors.

California's state real estate transfer tax rate is 1.1 % per $ 1,000 of transferred value, but some cities add their own real estate transfer tax on top.

The U.K. Treasury's sponsored analysis of confidential tax records on tax - advantaged share schemes at over 16,000 U.K. firms reported that broad - based employee stock ownership was linked to improved value added and productivity with correlations consistent with those in many studies of smaller numbers of firms.

See Oxera Tax Advantaged Employee Share Schemes: Analysis of Productivity Effects, Report 1, Productivity Measured Using Turnover and Report 2, Productivity Measured Using Gross Value Added.

Value - added tax (VAT): A form of consumption tax collected from businesses based on the value each firm adds to a product (rather than, say, gross saValue - added tax (VAT): A form of consumption tax collected from businesses based on the value each firm adds to a product (rather than, say, gross savalue each firm adds to a product (rather than, say, gross sales).

Apisak Tantivorawong, said during the meeting that the agreements kryptowalutacyjne will be subject to value added tax in the amount of 7.

They include value - added tax hikes, lower jobless benefits, wage cuts for state employees and billions of euros in savings from local government reforms.

Although one could imagine all sorts of radical Blue Sky tax reforms — or much less radical ideas like a carbon tax or a value added tax — in the context of the current debate about how to make some alterations to the current tax system, I would suggest the following five elements in the spirit of 1986:

Specific measures include renegotiating the North America Free Trade Agreement (NAFTA); assisting small business through Green Venture Capital Funds and tax shifting; encouraging the production and consumption of Canadian agricultural products; protecting fish stocks and promoting sustainable aquaculture; and working with the forestry industry to protect jobs and develop value - added products.

Eurozone officials are unanimous that it means a commitment to financial war against labor — to austerity and yet further economic shrinkage; to faster privatization selloffs (but not to Russians if they offer higher prices, as Gazprom did) and hence higher prices for hitherto public utilities; to no rejection of past insider privatization deals to higher value - added taxes on consumers; and to lower pensions for labor.

If you are making home renovations to accommodate a chronically ill or disabled person, and the renovations do not add to the overall value of the home, the project costs are typically 100 % tax deductible.

A value - added tax on consumption of goods and services could make up the shortfall from cutting corporate tax rates in the United States, but don't expect it to be enacted anytime soon.

At the end of last year, it reduced the value added tax (VAT) rate from 24 percent to 20 percent, lowered the income withholding tax rate, nixed a controversial «special construction» tax, simplified deductibles and exempted certain dividends from corporate income tax.

Japan's Cabinet has approved proposals for the 2017 fiscal year tax reform which include an exemption from consumption tax (the Japanese value added tax) for the transfer of virtual currency (VC - cash exchange).