in Tajikistan Sample Clauses

in Tajikistan a) Where a resident of a Tajikistan derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Austria, Tajikistan shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Austria; (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Austria. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Austria. b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Tajikistan is exempt from tax in Tajikistan, Tajikistan may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

in Tajikistan. (i) surtax from the physical persons (tax from the income of the physical persons); (ii) the tax to the profit of the legal persons; (iii) the tax to immovable property; (hereinafter referred to as ,,Tajik tax”).

in Tajikistan. Source: Demographic Yearbook of the Russian Federation 2010, Moscow, 2011. • Another aspect of changing migration patterns in the CIS region is a refocusing of Moldovan and Ukrainian labour migrants from destinations in the Russian Federation to Western and Central Europe. Nowadays the countries of the region could be divided into categories characterised by: • Natural population increase combined with migration loss: Tajikistan, Kyrgyzstan, Uzbekistan, Turkm enistan and Armenia; • Natural population decrease combined with migration gain: the Russian Federation, Ukraine, Belarus;9 • Natural population increase combined with migration gain: Kazakhstan and Azerbaijan; • Natural population decrease combined with net emigration: Moldova. Some countries have a rather young and growing population, while others already face population ageing and oncoming shortages in labour force availability. For the latter countries immigration appears to be the only way to smooth over negative trends in population dynamics. Some migrant sending countries have expressed their intention to reduce emigration (Strategy of the Demographic Policy of the Republic of Armenia, 2009), while others view emigration as a solution to internal demographic and economic problems.10

in Tajikistan. (i) tax on natural persons (tax on the income of natural persons); (ii) tax on the profit of legal persons; (iii) tax on immovable property; (hereinafter referred to as "Tajik tax" ).

in Tajikistan. (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of the month next following the date on which this Agreement enters into force; (ii) in respect of other taxes on income and capital, for taxes chargeable for any tax year beginning on or after 1st January next following the date on which this Agreement enters into force;