On 19 September 2013, the Netherlands Lower House of parliament approved a Bill on Various Tax Amendments 2013. The Bill provides that a person who has reached the age of 60 but is not yet 64 at the commencement of the calendar year and earns income
Provisional Measure No 597 of December 26, 2012 came into effect on 1 January 2013.This introduces a new regime for the taxation of profit-sharing payments received by employees from their employers. The change permits employed persons to obtain up
In the recently reintroduced 2011 federal Budget the Canadian government has announced its new children’s arts tax credit. According to that parents can claim money spent on programmes focusing on fine arts, music, performing arts, outdoor
