Individual Income Tax. A. Non Business Income Resident Tribal Members are exempt from State income tax on all Non Business income including but not limited to:
1. All income derived from wages are exempt whether the wages are earned within the Agreement Area or outside of the Agreement Area;
2. All interest and passive dividends are exempt;
3. All rents and royalties derived from real property located within the Agreement Area are exempt;
4. All rents and royalties derived from tangible personal property, to the extent the personal property is utilized within the Agreement Area, are exempt;
5. Capital gains from the sale or exchange of real property located within the Agreement Area are exempt;
6. Capital gains from the sale or exchange of tangible personal property which is located within the Agreement Area at the time of sale are exempt;
7. Capital gains from the sale or exchange of intangible personal property are exempt;
8. All pension income and benefits including, but not limited to, 401(k), IRA, defined contribution plan, and defined benefit plan payments are exempt;
9. All per capita payments by the Tribe to Resident Tribal Members are exempt without regard to the source of payment; and
10. All gaming winnings are exempt.
B. Business Income Resident Tribal Members are exempt from the State income tax on business income as follows: Business income shall be apportioned in the manner provided in the State Income Tax Act by application of the property, payroll and sales factors. In arriving at the portion to be taxed, the numerators provided in those sections shall include the property, payroll or sales in the State and shall exclude property, payroll or sales which are outside of the State or within the Tribal and Trust Lands. The denominator shall consist of all property, payroll or sales everywhere. Business income includes income derived from a flow- through entity.
C. Treaty Fishing All income derived from Treaty Fishing is exempt from the State income tax to the extent excluded from federal income.
D. Spouses Spouses who are not Resident Tribal Members are subject to the State income tax.
E. Withholding and Reporting
1. Tribal, Tribal Member, and Tribal Entity employers located within the Agreement Area will withhold and remit to the State income tax from all employees who are not Resident Tribal Members.
2. The Tribe will report to the State gaming winnings in the same manner as reported to the federal government.
3. The Tribe’s casino operators and/or entertainment f...
Individual Income Tax. The Employee shall be responsible for paying his own individual income tax with the exception of the one-time bonus in respect of the compensation received hereunder, and Employee will certify in writing annually to the Board that he has accurately reported and timely paid all income tax due in connection with such compensation. The Company will make all required tax and statutory withholdings according to the PRC taxation laws and the tax amount will be deducted from the Employee’s Monthly Base Salary, which deduction Employee hereby consents to.
Individual Income Tax. The employees of the Company shall pay their individual income tax in accordance with applicable Law governing individual income taxes.
Individual Income Tax. The Company shall withhold individual income taxes according to the Individual Income Tax Law of the PRC or other laws and regulations of the PRC, as applicable.
Individual Income Tax. Staff members and workers of the COMPANY shall pay individual income tax according to the Individual Income Tax Law of the PRC or other laws and regulations of the PRC as applicable.
Individual Income Tax. The Contractor shall be liable for payment of individual income tax in accordance with the Tax Legislation in force as of the date on which the liability to pay the same accrued.
Individual Income Tax. All employees of the Target Company shall pay individual income tax in accordance with the Individual Income Tax Law of the PRC and other applicable PRC Laws.
Individual Income Tax. Procedures.
Individual Income Tax. If the holder of Preferred Securities or Substituted Preference Shares is an individual, resident or deemed to be a resident of the Netherlands for Netherlands tax purposes (including the individual holder of Preferred Securities or Substituted Preference Shares who has opted to be taxed as a resident of the Netherlands), the income derived from the Preferred Securities or Substituted Preference Shares and the gains realised upon the redemption and disposal of the Preferred Securities or Substituted Preference Shares and substitution of Preferred Securities in Substituted Preference Shares are taxable at the progressive rates of the Income Tax Act 2001, if:
Individual Income Tax. The staff members and workers of the Joint Venture Company shall pay individual income tax according to the Individual Income Tax Law of the People’s Republic of China or other Chinese law and regulations as applicable.
