tax point

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tax point

the time at which a supply of goods or services is treated as taking place and at which VALUE ADDED TAX becomes chargeable.

Collins Dictionary of Law © W.J. Stewart, 2006

References in periodicals archive ?

"Nobody can accept that the biggest tech and digital companies in the world pay 14 tax points less than other companies in Europe and elsewhere," Le Maire said.

French gov't approves plan to tax Internet giants

This will be applicable on all toll tax points from Sunday ( November 1) morning as earlier ordered by the apex court.

COURTNOTTO MODIFYTOXIC TRUCK LEVY ORDER

There are some practical tax points worth checking out prior to the tax year-end (5 April 2015) so that all available tax allowances and exemptions are utilised, and this article explains the main points of relevance.

Pre-tax year end housekeeping: a practical guide - sponsored feature by Deloitte; In a special feature by Deloitte, we look at the practical tax points to check out before the tax year comes to an end on April 5 2015

This item presents an overview of some of the tax points that should be kept in mind when choosing an entity.

The importance of being flexible: choice-of-entity considerations

The new block funding replaced the previous 50/50 cost-sharing arrangement with a combination of cash and tax points transfers that were frozen at 1995 levels for the next five years, significantly eroding service level provisioning due to inflation and population growth.

Neoliberalism & the city

Tax points out that the language of the AMT regulations, referring to deductions as "loopholes," inherently stigmatizes the taxpayer as being a would-be cheat and "punishes the taxpayer for making a living" (The SET Tax, 2006).

Income tax reform and the flat tax

ATHE main income tax points are that you have a basic personal allowance of pounds 6,475 for this tax year and the threshold for starting to pay 40% is pounds 37,400 taxable income.

Q&A YOUR money queries are answered by Peter Rutherford, senior director of Rutherford Wilkinson Ltd, chartered financial planners

The PPI manifesto reads like the India we wish we could have: All politicians to submit their CVs; accountability and performance evaluation for all ministers holding office; source of all wealth to be disclosed; no taxes of any sort on individuals; revenue raised instead by a transparent system without multiple tax points; no levies on trade between states; urban beautification to be priority; power, water and public transport to be available to all.

The India We Wish We Could Have

Many commentators believe Labour's abandoned manifesto pledge on the top rate of income tax points the way to its intentions.

Even the optimistic projections are dire

"I am a firm believer that Ottawa's presence in some of these areas is actually not helpful." Robson says cuts to federal spending in provincial jurisdictions might be counterbalanced by the transfer of tax points from Ottawa to the provinces.

Harper's almost hidden agenda: could the nefarious Conservative plan be the recovery of the 1867 Canadian Constitution?

This review is timely given that the new federal Conservative government has committed to "fix, in collaboration with the provinces, the problem of the fiscal imbalance by increasing the amounts allocated to provincial transfers, by reducing taxes, or by transferring tax points to the provinces." (10)