Income Taxes Outside the United Kingdom, Volumes 3-8

Front Cover
H.M. Stationery Office, 1967 - Income tax

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Contents

Japan
1
Nicobar Islands
4
Jersey
39
Kenya See East African Community Vol 2
69
Trusts estates
79
Nonresidents
80
Exemption limit 30 Rates of tax tax rebates and tax credit 31 Assessment payment and repayment of tax representative taxpayers partnerships and ma...
81
OTHER DIRECT TAXES DOUBLE TAXATION AGREEMENTS 35 Introduction 36 United Kingdom
82
Special tax to assist development 11 State Income
92
Taxes Equalisation Levy 13 Communal Surtax 14 Seamens
94
Old Age Pensions and War Pensions Tax 16 Tax on Foreign Artists Fees 17 Tax on Dependent Childrens Earnings COMPANIES PARTNERSHIPS
95
Other associations
96
Undistributed profits tax 21 Jointstock companies Aksjeselskaper 22 Limited partnerships with share capital Kommanditaksjeselskaper 23 Limited Par...
97
Ocean Island
101
Deductions not allowed
111
Income charged 122 Rates of
117

Other countries
83
Rates of Tax and Personal Reliefs
84
Laws
88
References to Sections c of the basic Income Tax Proclama tion as amended and other relevant legislation in force
89
Line Island See Gilbert Ellice Islands Vol 3
93
General principles Income
94
General outline 4 Income from trade
96
Income from farming and forestry 6 Income from independent work selfemployment 7 Income from employment
97
Income from capital 9 Income from letting and leasing
98
Other income
100
Special expenses 12 Rates of tax and reliefs Deduction of Income Tax and Directors Tax at Source 13 Tax other than Directors Tax 14 Directors
101
COMPANIES PARTNERSHIPS
102
Corporation Tax 17 Public limited companies 18 Limited partnerships with share capital
103
Private limited companies 20 Limited partnerships without share capital 21 General partnerships
104
Madeira See Portugal Vol 6
110
General introduction INCOME
111
Legislation
120
Legislation
129
Malaysia Federation of
139
Scope of the
143
Pension saving provident c societies and funds
148
Income charged
153
Martinique See France Vol 3
165
Income exempted Computation of Taxable Income
169
Year and basis of assessment
170
Deductions allowed
171
Deductions not allowed
173
Losses 9 Valuation of trading stock
174
Rates of Tax and Reliefs from Tax 12 Rates of
176
Tax credit in respect of double taxation
177
Superannuation and pension funds and schemes
183
Montserrat
195
Income exempted
196
Development companies Computation of Chargeable Income 6 Year and basis of assessment
197
Deductions not allowed 8 Losses 9 Artificial transactions
198
Deductions for personal reliefs
199
Exemption limits 11 Rates of
200
Morant Cays See Jamaica Vol 4
211
Netherlands Antilles
225
General introduction
237
New Guinea See Papua New Guinea Vol 6
247
Payment of Tax
275
Notice of assessment due date
277
Corporate Joint c Income
278
Debenture holders
282
Shareholders
284
Share dealing 26 Excess retention
285
Bonus issue
286
Partnerships 29 Unreasonable remuneration
288
Property for less than adequate rent 31 Maori authorities 32 Married persons
289
Trusts estates
291
Superannuation and benefit funds for employees
292
Special Trades
293
Agriculture
297
Film renting business
301
Fishing
302
Insurance
304
Mining
312
Shipping
317
AppendixType of Double Taxation Arrangement between the United
333
Persons leaving Montserrat 17 Repayment
342
Due date
6
Nigeria Federal Republic
7
Nonresidents
8
Representative taxpayers
10
Computation of Total Profits 6 Year and basis of assessment
11
Insurance
12
Niue Island
15
Losses 10 Artificial transactions
16
Rates of Tax and Reliefs from Tax 12 Rates of
17
Companies
18
Companies
19
Repayment Corporate Joint c Income
20
Married persons
21
Trusts estates
22
Hotels
23
Mines
24
Residence status
25
Petroleum
26
Exemptions and reliefs 38 Rate of tax 39 Assessment payment repayment and agents PETROLEUM PROFITS TAX FEDERAL 40 Introduction 41 Pr...
27
Year and basis of assessment
28
Deductions allowed
29
Deductions not allowed
30
Losses 46 Artificial transactions
31
Tax credit in respect of double taxation
32
Payment of tax
41
Nonresidents and absentees NONRESIDENT WITHOLDING
42
Introduction
43
Income charged
44
Residence status
45
Payment c of tax SOCIAL SECURITY CHARGE
46
Introduction
47
Losses 82 Assumed minimum income 83 Deductions for personal reliefs
49
Repayment
50
Corporate joint c profits
51
Nonresidents
52
INCOME TAX MANAGEMENT ACT 1961
53
Income charged 55 Income exempted
54
Year and basis of assessment
55
NORTHERN REGION OF NIGERIA 107 General introduction INCOME
56
Legislation
57
Before 195758
58
Introduction
60
Due date
65
SURTAX
66
General introduction INDIVIDUALS
85
General principles Communal Income Tax 3 General outline
87
Income from land and buildings 5 Industrial commercial agricultural c profits
88
Salaries wages c and pensions
90
Income from movable capital 8 Other income 9 General deductions and rates of
91
Artificial transactions
120
General provisions
123
Legislation
124
Income charged
125
Income exempted
126
Losses
128
Rates of
136
Agents
141
Tax credit in respect of double taxation
144
Payment of Tax
146
Interest on advance
147
Companies
148
Debenture holders
149
Shareholders
150
Firms partnerships
151
Associations of persons 36 Hindu undivided families 37 Married persons and minor children 38 Executors
153
Agents
154
Special trades
156
Hotels 43 Authors
157
Mines
158
Petroleum
159
Shipping Nonresidents
160
Income charged
161
Public companies
163
Exemptions and reliefs
164
Rates of tax 55 Profits of life assurance business 56 Double taxation relief 57 Payment of
168
Companies and shareholders
169
WEALTH AND GIFT TAXES 61 Wealth tax 62 Gift tax BUSINESS PROFITS TAX 63 Introduction
170
Income charged 65 Profits exempted 66 Year and basis of assessment 67 Computation of profits
171
Taxable profits 69 Capital of a company 70 Firms partnerships
172
United Kingdom 78 India 79 United States of America
173
Income exempted
175
Federal Republic of Germany 83 Switzerland
176
Denmark TAXES IN THE PROVINCES 85 Powers of the Provinces EAST PAKISTAN Agricultural Incometax and Supertax 86 Legislation 87 Inco...
178
Income exempted
179
Year and basis of assessment
180
Shareholders
183
Trusts estates
184
Nonresidents 103 Double taxation relief Professions c Taxes 104 Tax on professions trades
185
Capital Gains Tax 106 Levy of tax in Province WEST PAKISTAN Agricultural Incometaxes 107 General introduction The Punjab 108 Legislation
186
Income charged 110 Income exempted 111 Year and basis of assessment 112 Rates of tax 113 Payment of
187
NorthWest Frontier Province 114 Legislation 115 Income charged 116 Income exempted 117 Year and basis of assessment
188
Rates of tax reliefs
192
Companies
197
Rates of
201
Laws
203
Computation of income
205
Rate of
213
Deductions
214
Losses
215
Tax rebate
222
Payment of
223
Private companies
224
United Kingdom
226
Family and community income 67 Trusts estates
227
Special Trades
228
Mining
231
Agriculture
232
Timber operations Nonresidents
233
Nonresidents
234
Territory business controlled abroad 39 Business carried on partly in and partly out of the Territory
235
Introduction
236
Excess distributions 43 Rate of tax PERSONAL
237
Portugal
243
Foreign companies
258
Partnerships
260
Foreign companies
262
DOUBLE TAXATION AGREEMENTS
263
Corporate Joint c Income
288
Shareholders
289
Special Trades
293
Insurance 28 Mines
297
United Kingdom
299
Nonresidents SUPERTAX 30 Legislation
300
Persons and income charged
301
Rates of tax and tax credit 33 Assessment payment and repayment of tax representative tax payers partnerships and married persons 34 Nonresidents
303
Multiple source companies
304
Holding companies
306
Rates of tax and tax credit 40 Assessment payment and repayment of tax 41 Nonresident companies DOUBLE TAXATION AGREEMENTS 42 Intro...
307
United States of America 63 Sweden
308
PERSONAL
309
Rates of Tax and Personal Reliefs B Laws
313
References to sections of the Income Tax Act 1954 as amended and other relevant legislation in force or from 11th Novem ber 1965 purporting to b...
314
United Kingdom 25 Other countries TABLE Rates of Tax and Personal Reliefs
318
Trusts estates
332
Nonresidents
333
Introduction
339
contents St Christopher Nevis and Anguilla St Kitts
350
General introduction INCOME
351
Income exempted
353
Pioneer industries Computation of Chargeable Income 6 Year and basis of assessment
354
Basis of charge 122 Exempt persons 123 Deductions allowed
355
United Kingdom
356
Amount of
357
Rates of Tax and Reliefs from Tax 12 Rates of tax 13 Tax credit in respect of double taxation
359
Payment of Tax
360
Deduction at source
361
Repayment Corporate Joint c Income 18 Companies
362
Shareholders 20 Partnerships
363
United Kingdom
370
Shareholders
371
Residence status
378
Other countries
389
LAGOS
393
Payment of
395
TABLE
397
Hotels 25 Insurance
405
Shipping
406
Rhodesia
415
Partnerships 23 Married persons
421

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