Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable, to the income which may be taxed in that other State.

Where in accordance with any provision of this Agreement income derived by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

Where, in accordance with any provision of this Convention income derived by a resident of a Contracting State, is exempted from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

The benefit obtained by a company in the case of tax exemptions and tax reductions is calculated by reference to the amount of tax that would have been payable by the recipient company during the investigation period, had it not been able to benefit from a subsidy scheme.

Where in accordance with any provision of the Convention income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Qatar.

By deducting other taxes on production from the value added at basic prices, and adding other subsidies on production, the value added at factor cost is obtained.

When problems of allocating a tax or subsidy on products to a specific product make it difficult to calculate the basic price, output can be calculated direct at the basic price.

In any event, as explained above, the benefit was calculated for all companies on the effective income tax exemption claimed during the tax year ending during the IP (i.e. 1 April 2001 to 31 March 2002).

if calculated on the basis of profits eligible for aid, the annual amount does not exceed MTL 25 000 per employee where the applicable reduced rate of tax is 5% (under either of Regulations 4 and 6) or MTL 28 000 per employee where the reduced rate of tax is 10% or 15% (under either of Regulations 4 and 6).

Where in accordance with any provision of the Convention income derived or capital owned by a resident of Slovenia is exempt from tax in Slovenia, Slovenia 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 this case it is obtained direct from the value of the producer price (exclusive of invoiced VAT), minus the value of taxes on products (other than VAT) and plus the value of subsidies on products.

In this paragraph the expression 'value for tax purposes' means the amount on the basis of which any gain or loss would be computed for the purposes of tax upon the income, profits or capital gains of a shareholder of the company.

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 Kuwait.

They may be equivalent to a monetary amount determined per unit of the good or service or calculated ad valorem as a fixed percentage of the unit price or value of the good or service (cf. ESA 95, 4.16).

either an ad valorem duty calculated on the basis of the maximum retail selling price of each product, freely determined by manufacturers established in the Community and by importers from non-member countries in accordance with Article 9 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco(8),

Such deduction in either case shall not, however, exceed that part of the tax on income or on capital, 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 Slovenia.

The contributions from the Contracting Parties which are Member States of the EU shall be calculated on the basis of the value added tax assessment base pursuant to the second sentence of Article 119(1) of the Schengen Convention after deducting the contributions from Iceland and Norway.

Where a resident of Qatar derives income which, in accordance with the provisions of this Agreement, is taxable in Slovenia, then Qatar shall allow as a deduction from the tax on income of that resident an amount equal to the tax paid in Slovenia, provided that such deduction shall not exceed that part of the tax, as computed before the deduction is given, which is attributable to the income derived from Slovenia.

the new table of basic salaries shall be drawn up by calculating the gross amount which, after deduction of tax having regard to paragraph 4 and compulsory deductions for social security and pension contributions, corresponds to the net amount,

As the tax year in India runs from 1 April to 31 March, the benefit was calculated on the effective income tax exemption claimed during the tax year ending during the IP (i.e. 1 April 2001 to 31 March 2002).

On each transaction, value added tax, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of value added tax borne directly by the various cost components.

value for tax purposes: the value on the basis of which any gain or loss would have been computed for the purposes of tax upon the income, profits or capital gains of the transferring company if such assets or liabilities had been sold at the time of the merger or division but independently of it,

That amount shall be calculated and checked as if the Canary Islands and Ceuta and Melilla were included in the territorial field of application of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax:

Member States which levy a turnover tax calculated on a cumulative multi-stage tax system may, in the case of internal taxation imposed by them on imported products or of repayments allowed by them on exported products, establish average rates for products or groups of products, provided that there is no infringement of the principles laid down in Articles 95 and 96.

(119) The benefit was calculated on the basis of the amount of central sales tax refundable for purchases during the IP.

The basic price can be obtained from the producer price by adding subsidies less taxes (other than VAT) on products.

Net taxes on products are obtained by deducting subsidies on products (D. 31) from taxes on products (D. 21).

Nevertheless, it could be derived from value added at basic prices by subtracting other taxes less subsidies on production.

3. (a) The base for the special levy shall be the basic salary for the grade and step used to calculate remuneration, minus:

The benefit was calculated on the basis of the amount of central sales tax refundable for local purchases during the investigation period.

The pre-tax profit margin used for this calculation was 15 % on turnover, which is necessary for the industry to maintain reasonable levels of investment.

The benefit to the exporters has therefore been calculated on the basis of the difference between the amount of taxes normally due with and without the exemption.

Net taxes and duties on imports excluding VAT are calculated by deducting import subsidies (D. 311) from taxes and duties on imports excluding VAT.

The company, although it has incorporated a computation for the 10B exemption in its tax return, did not finally claim an income tax exemption under 10B, because its income tax return did not show any taxable profits for the company as a whole during the IP.

Therefore, the benefits under the scheme were calculated on the basis of income tax saved in the investigation period in accordance with Article 7(4) of the basic Regulation.

For example, value added at factor cost can be derived by subtracting net other taxes on production from value added at basic prices.

Return on investment was calculated by relating the net profit before taxes and extra-ordinary items to the net book-value of investments related to the product concerned.

By deducting other taxes on production from the value added at basic prices, and adding other subsidies on production, the value added at factor cost is obtained.

whereas this Directive does not affect the Member States' right to include emissions of pollutants and other substances in the basis on which road traffic taxes on motor vehicles are calculated;

The amount of duties and taxes arising from the claim referred to in Article 459 shall be calculated by means of the model taxation form set out in Annex 60 completed in accordance with the instructions attached to it.

When problems of allocating a tax or subsidy on products to a specific product make it difficult to calculate the basic price, output can be calculated direct at the basic price.

whereas the provisions of this Directive do not affect the Member States' right to include emissions of pollutants and other substances in the basis on which road traffic taxes on motor vehicles are calculated;

In addition, they brought to the attention of the Commission certain factors by which the calculations of the benefit obtained by the company concerned under the sales tax exemption incentive were inflated.

In any event, as explained above, the benefit was calculated for all companies on the effective income tax exemption claimed during the tax year ending during the IP (i.e. 1 April 2001 to 31 March 2002).

The allowance of special deductions directly related to exports or export performance, over and above those granted in respect of production for domestic consumption, in the calculation of the base on which direct taxes are charged.

In this case it is obtained direct from the value of the producer price (exclusive of invoiced VAT), minus the value of taxes on products (other than VAT) and plus the value of subsidies on products.

Article 3 of Decision 85/257/EEC, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of rates to the uncapped uniform assessment basis for value added tax in 1987 and earlier years.

Value added changes from being derived as output less intermediate consumption to being calculated as the sum of compensation of employees, consumption of fixed capital and other taxes less subsidies on production.

The Commission must bear in mind that an important question is whether the authorities in the exporting country have reasonably calculated the amount of waste, when such an amount is intended to be included in the tax or duty rebate or remission.