Resident foreign employees with no permanent residence Sample Clauses

Resident foreign employees with no permanent residence permit As only foreign nationals are subject to the Swiss-source taxation procedure for resident foreign employees with- out a permanent residence permit, the Federal Govern- ment recognizes that that procedure falls within the scope of Art. 21(2) of the AFMP.199 The Federal Govern- ment, however, emphasizes that either a subsequent ordinary taxation procedure applies if the threshold is reached or a correction of the source tax rates may be granted. It has, therefore, concluded that the source taxa- tion procedure complies overall (im Grossen und Ganzen) with the principle of equal treatment in the AFMP.200 In the author’s view, that source taxation procedure is a direct discriminatory measure in respect of the exercise of the free movement of workers prohibited, in principle, by Art. 9 (employed persons) of Annex I of the AFMP.201 The source tax rates take account of only lump sums, but not all kinds of objective tax and personal tax benefits. The threshold of CHF 120,000 (for Federal income tax purposes) is arbitrary. The withheld source tax is cred- ited without interest against the ordinary income tax. It also results in a cash flow disadvantage compared to the ordinary income taxation procedure. In addition, the correction of the source tax rates is not binding. This direct discrimination cannot be justified on the grounds of public order, public security or public health as listed in Art. 5 of Annex I of the AFMP. It may, how- ever, be justified on the grounds of the need to safeguard the collection of taxes in Art. 21(3) of the AFMP. Dis- criminatory measures must, however, comply with the principle of proportionality. All nationals of the old 15 Member States are generally taxed by virtue of the source taxation procedure for a period of five years and all nationals of the other 12 new Member States for a period of ten years.202 A source taxation procedure that excludes all categories of resident foreign employees without a permanent residence permit from the ordin- ary income taxation procedure and applies for such a long period, goes further than that necessary to safe- guard the collection of taxes. Even though the source taxation procedure would be qualified as an indirect discriminatory measure, argu- ments not capable of justifying a prohibited discrimina- tion or restriction include administrative difficulties, loss of tax revenue, the other advantages outweighing the disadvantage, residents and non-residents being in a different situation a...
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Related to Resident foreign employees with no permanent residence

  • RESTRICTIONS ON EMPLOYMENT OF FORMER STATE OFFICER OR EMPLOYEE The Engineer shall not hire a former state officer or employee of a state agency who, during the period of state service or employment, participated on behalf of the state agency in this agreement’s procurement or its negotiation until after the second anniversary of the date of the officer’s or employee’s service or employment with the state agency ceased.

  • Restricted Employment for Certain State Personnel Contractor acknowledges that, pursuant to Section 572.069 of the Texas Government Code, a former state officer or employee of a state agency who during the period of state service or employment participated on behalf of a state agency in a procurement or contract negotiation involving Contractor may not accept employment from Contractor before the second anniversary of the date the Contract is signed or the procurement is terminated or withdrawn.

  • Leave of Absence for Employees Who Serve as Local Coordinators for the Ontario Nurses' Association An employee who serves as Local Coordinator for the Ontario Nurses' Association shall be granted leave of absence without pay up to a total of thirty-five (35) days annually. Leave of absence for Local Coordinators for the Ontario Nurses' Association will be separate from the Union leave provided in (a) above.

  • FOREIGN EMPLOYEES H-1B VISA costs shall not be passed through to the Authorized User under this Contract. Although Authorized Users will not affirm employment for immigration purposes, an Authorized User may be asked to confirm Contractor’s statement of the individual’s employment for immigration purposes. Based on RFQ security requirements the Authorized User may require that all staff must be citizens of the United States, and if so, Authorized User will indicate in the RFQ.

  • Nonresident/Foreign Contractors The Contractor shall procure and maintain during the life of this contract:

  • Non-Employment of COUNTY Personnel 2.1.1 A-E agrees that it will neither negotiate, offer, or give employment to any full-time, regular employee of COUNTY in professional classifications of the same skills required for the performance of this CONTRACT who is involved in this Project in a participatory status during the life of this CONTRACT regardless of the assignments said employee may be given or the days or hours employee may work.

  • PRIVATE BUSINESS/GENERAL/PERSONAL LEAVES OF ABSENCE 12.1 Teachers shall be allowed personal leave up to and including five (5) days in any one school year with the loss of substitutes’ pay only, and shall be deducted full salary for days absent for personal reasons in excess of five

  • Medical Appointment for Pregnant Employees 35.9.1 Up to three decimal seven five (3.75) hours of reasonable time off with pay for each appointment will be granted to pregnant employees for the purpose of attending routine medical appointments.

  • Employment of foreign nationals The Contractor acknowledges, agrees and undertakes that employment of foreign personnel by the Contractor and/or its Sub-contractors and their sub- contractors shall be subject to grant of requisite regulatory permits and approvals including employment/ residential visas and work permits, if any required, and the obligation to apply for and obtain the same shall always rest with the Contractor. Notwithstanding anything to the contrary contained in this Agreement, refusal of or inability to obtain any such permits and approvals by the Contractor or any of its Sub- contractors or their sub-contractors shall not constitute a Force Majeure Event, and shall not in any manner excuse the Contractor from the performance and discharge it of its obligations and liabilities under this Agreement, and the Contractor’s liabilities hereunder shall remain unaffected by such failure, refusal or inability.

  • Compliance with Contractor Employee Jury Service Ordinance Contractor shall comply with the County Ordinance with respect to provision of jury duty pay to employees and have and adhere to a written policy that provides that its employees shall receive from the Contractor, on an annual basis, no less than five days of regular pay for actual jury service in San Mateo County. The policy may provide that employees deposit any fees received for such jury service with the Contractor or that the Contractor deduct from the employees’ regular pay the fees received for jury service.

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