Traduction de «Régime d'exemption d'intérêts lié au revenu » (Français → Anglais) :

income-sensitive interest relief plan [ income contingent interest relief plan | income related interest relief plan ]

Application for Coverage of Employment of an Indian in Canada Under the Canada Pension Plan Whose Income is Exempt Under the Income Tax Act

Mr. Ryan Dunford: CASA is certainly in favour of an income-contingent repayment regime, as long as it doesn't snowball and get out of hand.

That does not make the question less important; however, but I do record it as an observation that the same absence of an exemption for pension funds and other tax-exempt or deferred income plans, investing innon-resident trusts, if an absence can occur, it occurs under the current rules as well.

Does Article 56 TFEU preclude national tax legislation under which financial institutions not resident in Portuguese territory are subject to tax on interest income received in that territory, withheld at source at the definitive rate of 20 % (or at a lower rate if there is an agreement to avoid double taxation), a tax applied to gross income with no possibility of deducting business expenses directly related to the financial activity carried out, whereas the interest received by resident financial institutions is incorporated in the total taxable income, with deduction of any expenses related to the activity pursued when determining the ...[+++] profit for the purposes of corporation tax, so that the basic rate of 25 % is applied to the net interest income?

Most occupational pension schemes are ‘contracted out’ of the State pension arrangements known as the State Earnings Related Pension Scheme.