Примеры использования Are taxable на Английском языке и их переводы на Русский язык
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CPP benefit payments are taxable as ordinary income.
All prices in the E-store are shown with VAT(21%)if the goods are taxable.
Fringe benefits are taxable at the level of employer.
The payments made to the successors who are natural persons on the basis of all different products are taxable with the income tax of 20%.
Income from sources in Hong Kong are taxable at a rate of 17.5% from net income.
Liquidation proceeds, capital reduction payments, andshare buy-backs exceeding capital contributions are taxable at the company level.
Earnings from real estate are taxable in the country in which the property is located.
If the non-residentdoesn't give the certificate, his or her income originating from Ukraine are taxable according to Ukrainian legislation.
American lottery prizes are taxable, whilst there are no taxes collected on Australian Powerball winners.
Sale of goods, works, services andproperty rights are taxable“sales operations” Article 249.
Clearly, the sales are taxable in State S but it is also clear that the profits from these sales are less than the sale price.
They should only declare those assets and income that are taxable under the effective tax legislation.
If the winnings are taxable in your jurisdiction, you are solely responsible to keep track of and report your winnings to the appropriate authorities.
Dividends paid by company-resident of one of the contracting states to the other state or its financial orinvestment institutions are taxable only in this other state.
The basic amount and the supplements are taxable and are adjusted according to the personal income of the claimant.
Under the provisions of the current agreement,capital gains derived from the disposal of immovable assets are taxable only in the country of residence of the seller.
Individuals who qualify under the GRP Rules are taxable at the rate of 15% on foreign source income remitted to Malta with the possibility to claim double taxation relief.
Titan Poker cannot advise on the tax position of winners, as some jurisdictions treat poker wins as tax free,while in other jurisdictions such proceeds are taxable.
The Tax Code also determines turnovers that are taxable at the zero rate export of goods, international transportation, etc.
Article 13(6) then determines that all other gains from the alienation of property(that is, in situations not dealt with in paras.1-5) are taxable only in the State where the alienator is a resident.
Revenues of a company of one of the countries are taxable only in the country of the company's origin, except if the company conducts business activity in the other country through a permanent representation office.
Secondly, the Ministry of Finance of the Russian Federation announced the increase of the VAT(value added tax) from 18% to 20%, which will inevitably lead to an additional increase in consumer prices by at least 1%, since the vast majority of goods andservices included in the consumer basket are taxable by VAT.
Specifically, the profits of an enterprise of one State are taxable in the other State only if the enterprise maintains a permanent establishment in the latter State and only to the extent that the profits are attributable to the permanent establishment.
Efforts to achieve international consensus on how to attribute profits to a permanent establishment, andtherefore on determining the extent to which profits are taxable in the State in which a permanent establishment is located, started more than 80 years ago in the League of Nations.
While all Maltese companies are taxable at the rate of 35% at a corporate level, the operation of a full imputation system of tax refunds to shareholders provides the possibility of an effective low/nil Maltese tax burden for shareholders receiving distributions of profits from such activities from Maltese companies.
In this case, even though certain functions related to the operation of ships and aircraft in international traffic may be performed by the permanent establishment,the profits attributable to these functions are taxable exclusively in the State where the place of effective management of the enterprise is situated.
This result can be achieved by adding a provision to article 14 itself, by amending the commentary on article 14 to clarify that expenses must be deductible, or by revising article 24(3)to make it applicable to a resident of a contracting State deriving income from services performed in the other contracting State that are taxable under article 14.
Under article 14 of the United Nations Model Convention,income from professional and other independent services derived by a non-resident from the source country are taxable if the non-resident has a fixed base in the source country regularly available to the non-resident and the income is attributable to the fixed base.
Child Benefit Supplement is taxable while Child Benefit is not.
Please note that the parking fee is taxable.