Allowances for personal and family circumstances Sample Clauses

Allowances for personal and family circumstances. Sec. 6(1) of the Income Tax Act of 8 June 1997 of the Canton of Zurich provides for an allocation rule accord- ing to which tax-free allowances (steuerfreie Beträge) must be apportioned between the Canton of Zurich and another canton or foreign state in proportion to their taxable income quotas. A similar rule for personal and family circumstances is provided for in Art. 35(3) of the DBG.31 The previous allocation rule was in Sec. 7(1) of the old Income Tax Act of 8 July 1951 of the Canton of Zurich. This was at issue in a case before the Commission of Appeal for Tax Matters I of the Canton of Zurich.32 In this case, Y, an Italian national, became Swiss resident in 1988. He was subject to income tax in Switzerland on approximately 41% of his worldwide income and, in Italy, on around 59%. Y made maintenance payments to his former spouse, who was resident in Italy. The Com- mission held that tax-free allowances should be treated as personal and family allowances. It noted that the allo- cation rule follows the federal case law. Next, the Com- mission argued that maintenance payments should be treated as tax-free allowances. Finally, the Commission held that the allocation rule applied in the cross-border context. Accordingly, the maintenance payments were apportioned between Switzerland and Italy in propor- tion to their taxable income quotas.
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Allowances for personal and family circumstances. 4.5.1.1. Virtual residence
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Allowances for personal and family circumstances. With regard to allowances for personal and family cir- cumstances, Swiss tax law is based on fractional taxa- tion.213 Those allocation rules that were derived by the Federal Tribunal from the principle of prohibition of inter-cantonal double taxation, in general, comply with the principle of equal treatment of the AFMP. In de Groot, Switzerland as the residence state would, however, have to grant the full allowances for personal and family circumstances. In other words, the ruling of the Com- mission of Appeal for Tax Matters I of the Canton of Zurich of 5 November 1992 would now have a different outcome.214
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Related to Allowances for personal and family circumstances

  • PERSONAL AND ACADEMIC FREEDOM A. The personal life of a teacher shall be the concern of and warrant the review and appropriate action of the Board only: 1. As it may prevent the teacher from performing his/her assigned functions during school duty hours; 2. As it may be in violation of local, state, national, or common law. B. Each teacher will be entitled to full rights of citizenship, and no religious or political activities of any such teacher or the lack thereof will be grounds for any discipline or discrimination with respect to the professional employment of such person provided they do not affect his/her classroom performance. C. The Board and the Association agree that academic freedom is essential to the fulfillment of the purposes of the Xxxxxx County School System, and they acknowledge the fundamental need to protect teachers from any censorship or restraint which might interfere with their obligation to pursue the truth in the performance of their teaching functions. They agree that subject to curriculum guidelines and appropriate supervision by the teacher’s evaluator, the responsibility for teaching all appropriate material rests with the teacher. D. No student’s grade shall be changed without a conference between the student’s teacher and the administrator. After the conference, the teacher will be notified, in writing, of the administrator’s decision. In the event the student’s teacher is not available for a conference, the administrator will notify the teacher in writing of any changes in a grade.

  • PROHIBITION ON CERTAIN TELECOMMUNICATIONS AND VIDEO SURVEILLANCE SERVICES OR EQUIPMENT To the extent applicable, Supplier certifies that during the term of this Contract it will comply with applicable requirements of 2 C.F.R. § 200.216.

  • Personal Grievances A personal grievance is a particular type of employment relationship problem that normally must be raised with the employer within 90 days of the grievance arising. An employee may have a personal grievance where: • They have been dismissed without good reason, or the dismissal was not carried out properly. • They have been treated unfairly. • Their employment or a condition of their employment has been affected to their disadvantage by an unjustified action of their employer. • They have experienced sexual or racial harassment, or have been discriminated against because of their involvement in a union or other employee organisation, or have suffered duress over membership or non-membership of a union or other employee organisation. • They have been discriminated against in terms of the prohibited grounds of discrimination under the Human Rights Act 1993.

  • Employment and Training Administration The ratio of trainees to journeymen on the job site shall not be greater than permitted under the plan approved by the Employment and Training Administration. Every trainee must be paid at not less than the rate specified in the approved program for the trainee's level of progress, expressed as a percentage of the journeyman hourly rate specified in the applicable wage determination. Trainees shall be paid fringe benefits in accordance with the provisions of the trainee program. If the trainee program does not mention fringe benefits, trainees shall be paid the full amount of fringe benefits listed on the wage determination unless the Administrator of the Wage and Hour Division determines that there is an apprenticeship program associated with the corresponding journeyman wage rate on the wage determination which provides for less than full fringe benefits for apprentices. Any employee listed on the payroll at a trainee rate who is not registered and participating in a training plan approved by the Employment and Training Administration shall be paid not less than the applicable wage rate on the wage determination for the classification of work actually performed. In addition, any trainee performing work on the job site in excess of the ratio permitted under the registered program shall be paid not less than the applicable wage rate on the wage determination for the work actually performed. In the event the Employment and Training Administration withdraws approval of a training program, the contractor will no longer be permitted to utilize trainees at less than the applicable predetermined rate for the work performed until an acceptable program is approved.

  • CONDITIONS FOR EMERGENCY/HURRICANE OR DISASTER - TERM CONTRACTS It is hereby made a part of this Invitation for Bids that before, during and after a public emergency, disaster, hurricane, flood, or other acts of God that Orange County shall require a “first priority” basis for goods and services. It is vital and imperative that the majority of citizens are protected from any emergency situation which threatens public health and safety, as determined by the County. Contractor agrees to rent/sell/lease all goods and services to the County or other governmental entities as opposed to a private citizen, on a first priority basis. The County expects to pay contractual prices for all goods or services required during an emergency situation. Contractor shall furnish a twenty-four (24) hour phone number in the event of such an emergency.

  • Solicitations for Subcontracts, Including Procurements of Materials and Equipment In all solicitations either by competitive bidding or negotiation made by the Engineer for work to be performed under a subcontract, including procurements of materials or leases of equipment, each potential subcontractor or supplier shall be notified by the Engineer of the Engineer's obligations under this contract and the Regulations relative to nondiscrimination on the grounds of race, color, or national origin.

  • Personal Illness Employees may use accumulated sick leave for hours off due to personal illness. The employee may be required to furnish a medical certificate from a qualified physician as evidence of illness or physical disability in order to qualify for paid sick leave as per District practice. Accumulated sick leave may also be granted for such time as is actually necessary for office visits to a doctor, dentist, optometrist, etc.

  • Reasonable Accommodation for Applicants / Employees with Disabilities The contractor must be familiar

  • Convicted, Discriminatory, Antitrust Violator, and Suspended Vendor Lists In accordance with sections 287.133, 287.134, and 287.137, F.S., the Contractor is hereby informed of the provisions of sections 287.133(2)(a), 287.134(2)(a), and 287.137(2)(a), F.S. For purposes of this Contract, a person or affiliate who is on the Convicted Vendor List, the Discriminatory Vendor List, or the Antitrust Violator Vendor List may not perform work as a contractor, supplier, subcontractor, or consultant under the Contract. The Contractor must notify the Department if it or any of its suppliers, subcontractors, or consultants have been placed on the Convicted Vendor List, the Discriminatory Vendor List, or the Antitrust Violator Vendor List during the term of the Contract. In accordance with section 287.1351, F.S., a vendor placed on the Suspended Vendor List may not enter into or renew a contract to provide any goods or services to an agency after its placement on the Suspended Vendor List. A firm or individual placed on the Suspended Vendor List pursuant to section 287.1351, F.S., the Convicted Vendor List pursuant to section 287.133, F.S., the Antitrust Violator Vendor List pursuant to section 287.137, F.S., or the Discriminatory Vendor List pursuant to section 287.134, F.S., is immediately disqualified from Contract eligibility.

  • Collection of Personal Information 10.1 The Subscriber acknowledges and consents to the fact that the Issuer is collecting the Subscriber’s personal information for the purpose of fulfilling this Agreement and completing the Offering. The Subscriber acknowledges that its personal information (and, if applicable, the personal information of those on whose behalf the Subscriber is contracting hereunder) may be included in record books in connection with the Offering and may be disclosed by the Issuer to: (a) stock exchanges or securities regulatory authorities, (b) the Issuer's registrar and transfer agent, (c) tax authorities, (d) authorities pursuant to the PATRIOT Act (U.S.A.) and (e) any of the other parties involved in the Offering, including the Issuer’s Counsel. By executing this Agreement, the Subscriber is deemed to be consenting to the foregoing collection, use and disclosure of the Subscriber's personal information (and, if applicable, the personal information of those on whose behalf the Subscriber is contracting hereunder) for the foregoing purposes and to the retention of such personal information for as long as permitted or required by applicable laws. Notwithstanding that the Subscriber may be purchasing the Note as agent on behalf of an undisclosed principal, the Subscriber agrees to provide, on request, particulars as to the nature and identity of such undisclosed principal, and any interest that such undisclosed principal has in the Issuer, all as may be required by the Issuer in order to comply with the foregoing. 10.2 Furthermore, the Subscriber is hereby notified that the Issuer may deliver to any government authority having jurisdiction over the Issuer, the Subscriber or this Subscription, including the SEC and/or any state securities commissions, certain personal information pertaining to the Subscriber, including the Subscriber’s full name, residential address and telephone number, the number of Shares or other securities of the Issuer owned by the Subscriber, the principal amount of Note purchased by the Subscriber, the total Subscription Amount paid for the Note and the date of distribution of the Note.

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