Tax Measures. 1. Without prejudice to the provisions of this Agreement, this Agreement shall not apply to tax measures.
Tax Measures. 1. No provision of this Agreement shall be interpreted as an obligation of one Contracting Party to give to an investor from the other Contracting Party, concerning his or her investments, the benefit of any treatment, preference or privilege arising out of any Agreement to avoid double taxation, current or future, of which a Contracting Party to this Agreement is a party or becomes a party.
Tax Measures. 1. Nothing in this Agreement shall apply to tax measures, subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on investors of the other Party or their investments.
Tax Measures. 1. Except as provided for in this Article, nothing in this Agreement shall impose on the Contracting Party any obligations relating to tax measures.
Tax Measures. The parties agree that the personal allowance for income tax should be increased in order to help lower and middle income earners. We agree to announce in the first Budget a substantial increase in the personal allowance from April 2011, with the benefits focused on those with lower and middle incomes. This will be funded with the money that would have been used to pay for the increase in Employee National Insurance thresholds proposed by the Conservatives, as well as revenues from increases in Capital Gains Tax rates for non-business assets as described below. The increase in Employer National Insurance thresholds proposed by the Conservatives will go ahead in order to stop Labour’s jobs tax. We also agree to a longer term policy objective of further increasing the personal allowance to £10,000, making further real terms steps each year towards this objective. We agree that this should take priority over other tax cuts, including cuts to Inheritance Tax. We also agree that provision will be made for Liberal Democrat MPs to abstain on budget resolutions to introduce transferable tax allowances for married couples without prejudice to this coalition agreement. The parties agree that a switch should be made to a per-plane, rather than per-passenger duty; a proportion of any increased revenues over time will be used to help fund increases in the personal allowance. We further agree to seek a detailed agreement on taxing non-business capital gains at rates similar or close to those applied to income, with generous exemptions for entrepreneurial business activities. The parties agree that tackling tax avoidance is essential for the new government, and that all efforts will be made to do so, including detailed development of Liberal Democrat proposals.
Tax Measures. 1. Except where expressly referred to, nothing in this Agreement shall apply to tax measures. For greater certainty, nothing in this Agreement shall affect the rights and obligations of the Contracting Parties under any tax convention. In the event of any inconsistency between the provisions of this Agreement and any such agreement, the provisions of such agreement shall be applied to cure such inconsistency.
Tax Measures. 1. For the purposes of this Article: designated authorities means:
Tax Measures. 15 BOTH Pledge 13 – The parties agree that the personal allowance for income tax should be increased in order to help lower and middle income earners. We agree to announce in the first Budget a substantial increase in the personal allowance from April 2011, with the benefits focused on those with lower and middle incomes. This will be funded with the money that would have been used to pay for the increase in Employee National Insurance thresholds proposed by the Conservatives, as well as revenues from increases in Capital Gains Tax rates for non-business assets as described below. The increase in Employer National Insurance thresholds proposed by the Conservatives will go ahead in order to stop Labour’s jobs tax. Con: ‘raise the secondary threshold at which employers start paying National insurance by £21 a week’ – p. 14 LD: ‘To put in place the necessary tax changes in order to raise the personal allowance to £10,000 for the start of the financial year 2011-12’ – p. 77 16 BOTH Pledge 14 – We also agree to a longer term policy objective of further increasing the personal allowance to £10,000, making further real terms steps each year towards this objective. We agree that this should take priority over other tax cuts, including cuts to Inheritance Tax. LD: ‘To put in place the necessary tax changes in order to raise the personal allowance to £10,000 for the start of the financial year 2011-12’ – p. 77 Con: ‘And we will raise the inheritance tax threshold to £1 million to help millions of people who aspire to pass something on to their children’ – p. 17 17 COMP Pledge 15 – We also agree that provision will be made for Liberal Democrat MPs to abstain on budget resolutions to introduce transferable tax allowances for married couples without prejudice to this coalition agreement.
Tax Measures. Nothing in this Agreement shall apply to tax measures.
Tax Measures. None of the Company or any of its Subsidiaries has (i) deferred any payment of Taxes otherwise due through any automatic extension or other grant of relief provided by a COVID-19 Tax Measure or (ii) otherwise sought or received any other benefit from any applicable Governmental Authority related to any governmental response to COVID-19, including any benefit provided or authorized by a COVID 19 Tax Measure.
