By PriceWaterhouseCoopers LLP

This publication has served because the famous authority at the topic for greater than a decade, the 1st and Most worthy consultant of its style. This quantity set comprises quantity One: company Taxes and quantity : person Taxes.

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3. Expenses for home leaves: If expatriates visit their foreign employer while on home leave, it is assumed that these costs represent expenses for a business trip and remain tax-free. No per diem allowances for travel to the parent enterprise and home leave can be claimed. In addition, home leave for the maintenance of the permanent residence is tax-free up to a monthly amount of €175 for the employee. 4. Expenses for education of children (school fees): If children of expatriates accompany their parents to Austria and must attend a private international school instead of a public school to continue their education, a monthly amount of €110 per child is tax deductible.

Employment-related expenses are deductible, provided they are substantiated; alternatively, standard deductions may be claimed up to a maximum of €2,950. Nonbusiness expenses/The following nonbusiness expenses are deductible. 1. 80% of the support payments to near relatives or a separated spouse (nonresidents can deduct only payments made to residents of Belgium; however, there are some tax treaty exceptions). 2. Interest resulting from mortgage loans for real estate. 3. Charitable contributions to certain institutions to the extent of 10% of taxable income, with a maximum of €294,930 for tax year 2003.

36 Barbados Tax rates Individual income tax rates are shown below. Taxable income Over Not over (Column 1) 0 Bds$ 24,200 ............................................... Bds$ 24,200 ....................................................................... Tax on Column 1 Percentage on excess — Bds$ 6,050 25 40 INDIVIDUAL TAX CALCULATION Calendar year 2001 Assumptions Resident husband (employed in the international financial services sector) and wife; one child aged 12 educated in Barbados, and one child aged 17 educated abroad; one spouse earns all the income; company provides rent-free accommodation and car.

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