Worldwide Summaries 2002-2003: Individual Taxes Corporate by PriceWaterhouseCoopers LLP

By PriceWaterhouseCoopers LLP

This ebook has served because the famous authority at the topic for greater than a decade, the 1st and Most worthy advisor of its sort. This quantity set comprises quantity One: company Taxes and quantity : person Taxes.

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Extra info for Worldwide Summaries 2002-2003: Individual Taxes Corporate Taxes (Worldwide Summaries. 2 Volume Set)

Example text

5. Individual lump-sum payments and material assistance from budget funds made on the decision of the respective executive authority. 6. Income derived from the sale of immovable property that has been the taxpayer’s place of permanent residence for the last three years. 7. Income from the sale of movable tangible assets, except for precious stones and metals, precious stone and metal products, fine art, and antique items, as well as property used in the entrepreneurial activity of the taxpayer.

5%. A credit for net foreign currency earnings is available on earnings from construction projects or professional services undertaken outside of the Caribbean Community (CARICOM). The credit varies depending on the percentage of foreign currency earnings to total earnings, but ranges from 35% to 93% of tax otherwise payable on such foreign currency earnings. 5% when paid to resident individuals (15% when paid to nonresident individuals). Interest paid to pensioners aged 60 years and over is not subject to tax.

Add—Income tax on the 13th- and 14th-month salaries ....................................... (6% of (8,723 – 1,089 social security)) Add—Withholding tax on interest (25%)................................................................ Total income tax payable ....................................................................................... Notes: 1. Basic allowance of €887 after pro rata reductions for employees. 2. 106. 26 € 65,400 620 64,780 15,781 48,999 7,030 € 56,029 € 19,764 (709) € 19,056 (703) 18,353 458 2,813 € 21,624 Azerbaijan PwC contact For additional information on taxation in Azerbaijan, contact: Zaid S.

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