Allowances for professional expenses Sample Clauses

Allowances for professional expenses. In 1984, the tax deductibility of contributions to a for- eign social security system was at issue in a case before the Court of Appeal of the Canton of Aargau.33 In the case, a Swiss national who was resident in Switzerland, but worked as an employee in Germany, paid contribu- tions to the German social security system. The Court held that the non-deductibility of the contributions to the German social security system constituted discrimi- nation. Taking into account the constitutional principle of equal treatment, the Court concluded that contribu- tions to the German social security system were, in con- trast to the previous text of the Tax Act of the Canton of Aargau, tax deductible similarly to contributions to the Swiss old-age, survivors’ and invalidity insurance. In another case, the Court of Appeal of the Canton of Aargau held, taking into account the non-discrimina- tion clause in Art. XVIII of the old Switzerland–US tax treaty, that contributions paid to the US social security system by a US national who was resident and worked as an employee in Switzerland for five years were tax deductible, provided that the US social security system is equivalent to the Swiss occupational benefit plan.34 27. Art. 127(3) of the Federal Constitution of 18 December 1998, SR 101. 28. Federal Tribunal (Bundesgericht), 3 December 1937, Xxxxx, 00 Xxxxxxx- xxxxx für Xxxxxx- und Gemeindeverwaltung (1939), p. 240. 29. Federal Tribunal, 5 July 1978, X. v. Steuerverwaltungen der Kantone Zug und Zürich, BGE 104 Ia 256, Para. 4. 30. Federal Tribunal, 2 April 1947, Xxxx, in Xxxx Xxxxxx, Die Praxis der Bun- dessteuern – Das interkantonale Doppelbesteuerungsrecht (Therwil: Verlag für Gesellschaft und Recht, Cumulative Supplement No. 46, 2006, loose-leaf), § 9 III No. 2. See also Federal Tribunal, 20 May 1983, Xxxxx v. Steuerrekurskommis- sion Zürich, Der Steuerentscheid (1984) SO A 24.41.3
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Allowances for professional expenses. In Xxxxxxxxxx, non-residents were deprived of the pos- sibility of relying on certain items forming part of the 164. Art. 48 of the EEC Treaty (now Art. 39 of the EC Treaty) and Art. 7(2) of Regulation (EEC) No. 1612/68.

Related to Allowances for professional expenses

  • Professional Expenses Each calendar year during the Employment Term, the Company agrees to reimburse the Executive for up to $10,000 of reasonable professional expenses (i.e., accounting, financial planning, estate planning expenses) incurred by the Executive during such year for personal advice rendered to the Executive.

  • Medical Expenses 1. Employees exposed to hazardous physical, biological, or chemical agents shall be provided, at no cost to the employee, with medical examinations or evaluations required by VOSHA regulations. If there are no specific VOSHA regulations or standards for the agent in question, recommendations of the National Institute of Occupational Safety and Health or other generally recognized expert organization shall be used, as determined by the Commissioner of Health. 2. Employees determined by the Health Department to be at substantial risk for exposure to contagious diseases shall be provided appropriate vaccines. Groups at risk will be defined by the Vermont Department of Health. If no guidelines have been published by the Department of Health, the guidelines published by the Center for Disease Control in Atlanta, Georgia will apply. Vaccines and/or appropriate medical examinations will be provided at no cost to the employee according to applicable guidelines. 3. Any Department wishing to implement a Medical Monitoring Program on or after July 1, 1990, shall do so by conferring with the Health Department, and the Department of Human Resources. Prior to implementation, the Department of Human Resources shall notify VSEA. The parties shall meet within ten (10) days (unless mutually extended) after a request for negotiations by either party and thereafter on a regular basis for a period not exceeding forty-five (45) calendar days, after which the State may implement the program, whether or not the parties have bargained to genuine impasse. The VSEA shall retain all statutory impasse procedure rights as may be lawfully available to VSEA during the life of this Agreement, provided, however, the State at any time may withdraw its proposed medical monitoring program or terminate without further bargaining a medical monitoring program previously implemented, in which case, such retained statutory impasse procedure rights are extinguished.

  • General Expenses You authorize the Manager to charge your account with your Underwriting Percentage of all expenses of a general nature incurred by the Manager and Co-Managers under the applicable AAU in connection with the Offering, including the negotiation and preparation thereof, or in connection with the purchase, carrying, marketing and sale of any securities under the applicable AAU and any Intersyndicate Agreement, including, without limitation, legal fees and expenses, transfer taxes, costs associated with approval of the Offering by the NASD and the costs of currency transactions (including forward and hedging currency transactions) entered into to facilitate settlement of the purchase of Securities permitted under Section 3.1 hereof.

  • FUNERAL EXPENSES The City shall expend a sum not to exceed $30,000 for funeral expenses to the heirs of any employee covered by this MOU who dies while on active duty from injuries incurred while performing his/her job or who dies as a direct cause of such injuries. This amount includes the amount already available for this purpose in accordance with California State Labor Code Section 4701.

  • Professional Services Fees You agree to pay us the professional services fees in the amounts set forth in the Investment Summary. Those amounts are payable in accordance with our Invoicing and Payment Policy. You acknowledge that the fees stated in the Investment Summary are good-faith estimates of the amount of time and materials required for your implementation. We will bill you the actual fees incurred based on the in-scope services provided to you. Any discrepancies in the total values set forth in the Investment Summary will be resolved by multiplying the applicable hourly rate by the quoted hours.

  • Reimbursement of Travel Expenses If the Servicer provides access to the Review Materials at one of its properties, the Issuer will reimburse the Asset Representations Reviewer for its reasonable travel expenses incurred in connection with the Review on receipt of a detailed invoice.

  • Travel Expenses CONTRACTOR shall not be allowed or paid travel expenses unless set forth in this Agreement.

  • Legal Expenses Each Credit Party hereby agrees to pay all reasonable fees and expenses of special counsel to the Administrative Agent incurred by the Administrative Agent in connection with the preparation, negotiation and execution of this Amendment and all related documents.

  • Additional Expenses to be inserted if applicable.

  • Professional Fees Borrower promises to pay Lender’s fees and expenses necessary to finalize the loan documentation, including but not limited to reasonable attorneys fees, UCC searches, filing costs, and other miscellaneous expenses. In addition, Borrower promises to pay any and all reasonable attorneys’ and other professionals’ fees and expenses (including fees and expenses of in-house counsel) incurred by Lender after the Closing Date in connection with or related to: (a) the Loan; (b) the administration, collection, or enforcement of the Loan; (c) the amendment or modification of the Loan Documents; (d) any waiver, consent, release, or termination under the Loan Documents; (e) the protection, preservation, sale, lease, liquidation, or disposition of Collateral or the exercise of remedies with respect to the Collateral; (f) any legal, litigation, administrative, arbitration, or out of court proceeding in connection with or related to Borrower or the Collateral, and any appeal or review thereof; and (g) any bankruptcy, restructuring, reorganization, assignment for the benefit of creditors, workout, foreclosure, or other action related to Borrower, the Collateral, the Loan Documents, including representing Lender in any adversary proceeding or contested matter commenced or continued by or on behalf of Borrower’s estate, and any appeal or review thereof.

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