Specifically, Regulation 105, issued prior to NAFTA under the authority of section 153 of the Income Tax Act (hereinafter "the Act"), imposes
withholding tax on fees paid to non-residents for services rendered and stands as a barrier to the full promise of NAFTA, both in the form of taxes and burdensome compliance costs.
The FAA's analysis showed that, by forcing parents traveling with babies to buy another ticket, such a rule would impose
an additional $1 billion in airfare expenses on families over a 10-year period.
operational inefficiencies on bank holding companies that increase their costs and reduce their competitiveness, and they limit a bank holding company's ability to market its products in a way that is both most profitable and desired by its customers.
The accusation that pro-life advocates "impose
" when they are democratically elected by the community.
He was of the view that if FBR had to impose
any such duties, it should be discussed in the parliament.
The internal consistency test assumes that every state imposes
a tax identical to the one in question; if interstate commerce bears a burden not also borne by intrastate commerce, the tax is not internally consistent.
Indeed, the two provisions impose
a burden on the government to prove the elements of substantial malfeasance that is similar to the elements for establishing criminal conduct (i.e., knowledge that an act or statement is wrongful or false, coupled with intentional or reckless commission of an act or the making of a statement).(6) Nevertheless, the broad scope of the potential application of the first and third prongs to every employee in a corporate setting will prove troublesome.
Wyden said that 20 states and the District of Columbia impose
one or more taxes on electronic commerce.
The court also noted that "examination of the Administrative Code provisions at issue does not reveal an intent to impose
liability without regard to fault." It went on to say, "Local Law I simply obligates landlords to remedy a specific dangerous defect."
In the past, ATM operators were limited to recovering costs through network agreements; generally they could not impose
surcharges directly on ATM users.
It goes without saying that the lack of affordable housing in most jurisdictions that want to impose
affordable housing fees is the result not of "market failure" but of local government regulations preventing the marketplace from providing lower-priced housing.
Income taxes: Currently, seven states (FL, IL, MS, NE, NH, NY (only life) and OR) presently impose
an income tax on insurance companies.
This case questioned whether West Virginia can impose
its fuel use tax on fuel consumed by vessels, some making no stops at all in West Virginia, that use the Ohio River in interstate commerce.
The new provisions also permit the Treasury secretary to impose
increased disclosure requirements.
In closing, I would like to expand on one thought I mentioned earlier: that when the Congress or the agencies impose
a regulatory burden, there are generally good reasons for doing so at the time.