This document provides an overview of the modernization of EU social security coordination legislation. It discusses three main areas:
1) Simplification of the legislation through reducing specific provisions and bringing similar rules together.
2) Improved protection for individuals through clearer cooperation between institutions and ensuring individuals can access their rights quickly.
3) Modernization and clarification of issues like posting limits, determining applicable legislation for multiple state activities, residence criteria, and transitional provisions for changes in applicable legislation.
The document outlines the key changes and where to find more information on the updated regulations.
The Southwest California Legislative Council is an advocacy coalition comprised of representative members of the Temecula Valley, Murrieta, Wildomar, Menifee Valley, Lake Elsinore Valley and Perris Valley Chambers of Commerce representing more than 3,500 employers dedicated to promoting job growth, economic expansion, and preserving the overall global competitiveness of California.
Contact us to get all year round protection 24-hours a day and 365 days a month. Get a team of expert Crime Lawyer to represent you at Police Stations, Crown Courts, Magistrate Courts and at Appeal Courts. For more information, visit www.duncanlewis.co.uk
The Southwest California Legislative Council is an advocacy coalition comprised of representative members of the Temecula Valley, Murrieta, Wildomar, Menifee Valley, Lake Elsinore Valley and Perris Valley Chambers of Commerce representing more than 3,500 employers dedicated to promoting job growth, economic expansion, and preserving the overall global competitiveness of California.
Contact us to get all year round protection 24-hours a day and 365 days a month. Get a team of expert Crime Lawyer to represent you at Police Stations, Crown Courts, Magistrate Courts and at Appeal Courts. For more information, visit www.duncanlewis.co.uk
Conflict Setting Between Zakat as a Deduction of Income Tax (Taxes Credit) an...iosrjce
Article 192 of Law No. 11 Year 2006 concerning Aceh Government declared "zakat as a deduction
of income taxes payable (taxes-credit)", while Article 22 of Law No. 23 of 2011 on Zakat Management stated
"zakat as a deduction of taxable income (taxes deductable) ". Thus there has been disharmony between these
two provisions and until now, the provisions of zakat as a deduction of income tax payable (taxes-crediet) in
Aceh cannot be implemented. The purpose of this study was to investigate the implementation of the provisions
of "zakat as a tax deduction payable in Aceh and the solutions to the disharmony of provisions of Article 192 of
Law No. 11 of 2006 with legislation governing income tax must be understood as a form of special treatment or
comply with legal principle "Lex specialis derogat legi generalis". The central government in this case the
Ministry of Finance shall issue regulations implementing Section 192 regulating zakat as a deduction of income
taxes payable that only applies in Aceh; or the Government of Aceh to apply for judicial review of Article 192 of
Law No. 11 of 2006 to the Constitutional Court.
July 2010 Financial Services Industry Monthly Bulletin by Reff & Associates a...Andrei Burz-Pinzaru
July 2010 issue of the Financial Services Industry Monthly Bulletin – a banking and finance law publication by Reff & Associates (correspondent law firm of Deloitte Romania) and Deloitte Tax.
Since 2009, our specialist team of finance lawyers and tax advisors prepares for you a summary of the latest legal, tax and regulatory developments relevant for banks, non-banking financial institutions, private pensions funds and capital markets participants in Romania. In addition, our bulletin updates you on the most recent changes and trends in the international financial services industry regulatory framework.
Unshackle Upstate sent a letter to Lawrence Schwartz, Chair of the Mandate Relief Redesign Team (MRRT) and senior advisor to Governor Cuomo, identifying nine recommendations that will help reduce the costly, unfunded mandates that the state imposes on local governments and school districts.
For more information, visit: www.unshackleupstate.com
Electronic governance or e-governance is the application of IT for delivering government services, exchange of information, communication transactions, integration of various stand-alone systems between government to citizen (G2C), government-to-business (G2B), government-to-government (G2G), government-to-employees (G2E) as well as back-office processes and interactions within the entire government framework. Through e-governance, government services are made available to citizens in a convenient, efficient, and transparent manner. The three main target groups that can be distinguished in governance concepts are government, citizens, and businesses/interest groups. In e-governance, there are no distinct boundaries, finance and support.
Cайт, который нравится пользователям и поисковым системамFresh IT
Из-за каких проблем на сайте можно потерять деньги?
Структура сайта, понятная пользователям и поисковым системам.
Инструменты, которые увеличивают конверсию.
Conflict Setting Between Zakat as a Deduction of Income Tax (Taxes Credit) an...iosrjce
Article 192 of Law No. 11 Year 2006 concerning Aceh Government declared "zakat as a deduction
of income taxes payable (taxes-credit)", while Article 22 of Law No. 23 of 2011 on Zakat Management stated
"zakat as a deduction of taxable income (taxes deductable) ". Thus there has been disharmony between these
two provisions and until now, the provisions of zakat as a deduction of income tax payable (taxes-crediet) in
Aceh cannot be implemented. The purpose of this study was to investigate the implementation of the provisions
of "zakat as a tax deduction payable in Aceh and the solutions to the disharmony of provisions of Article 192 of
Law No. 11 of 2006 with legislation governing income tax must be understood as a form of special treatment or
comply with legal principle "Lex specialis derogat legi generalis". The central government in this case the
Ministry of Finance shall issue regulations implementing Section 192 regulating zakat as a deduction of income
taxes payable that only applies in Aceh; or the Government of Aceh to apply for judicial review of Article 192 of
Law No. 11 of 2006 to the Constitutional Court.
July 2010 Financial Services Industry Monthly Bulletin by Reff & Associates a...Andrei Burz-Pinzaru
July 2010 issue of the Financial Services Industry Monthly Bulletin – a banking and finance law publication by Reff & Associates (correspondent law firm of Deloitte Romania) and Deloitte Tax.
Since 2009, our specialist team of finance lawyers and tax advisors prepares for you a summary of the latest legal, tax and regulatory developments relevant for banks, non-banking financial institutions, private pensions funds and capital markets participants in Romania. In addition, our bulletin updates you on the most recent changes and trends in the international financial services industry regulatory framework.
Unshackle Upstate sent a letter to Lawrence Schwartz, Chair of the Mandate Relief Redesign Team (MRRT) and senior advisor to Governor Cuomo, identifying nine recommendations that will help reduce the costly, unfunded mandates that the state imposes on local governments and school districts.
For more information, visit: www.unshackleupstate.com
Electronic governance or e-governance is the application of IT for delivering government services, exchange of information, communication transactions, integration of various stand-alone systems between government to citizen (G2C), government-to-business (G2B), government-to-government (G2G), government-to-employees (G2E) as well as back-office processes and interactions within the entire government framework. Through e-governance, government services are made available to citizens in a convenient, efficient, and transparent manner. The three main target groups that can be distinguished in governance concepts are government, citizens, and businesses/interest groups. In e-governance, there are no distinct boundaries, finance and support.
Cайт, который нравится пользователям и поисковым системамFresh IT
Из-за каких проблем на сайте можно потерять деньги?
Структура сайта, понятная пользователям и поисковым системам.
Инструменты, которые увеличивают конверсию.
Как оптимизировать бюджет на контекстную рекламуFresh IT
Презентация вебинара Станислава Пирогова, сертифицированного специалиста по Google AdWords.
Подробная статья по материалам вебинара: http://freshit.net/blog/kontekstnaya-reklama-2/budget/.
Видео вебинара: https://www.youtube.com/watch?v=RBWM4vJ4Snk
On 29th October 2021, the Indonesian government issued Law No. 7/2021 that harmonises the existing General Provisions and Tax Procedures, Income Tax, VAT, and other tax-related laws. The newly enacted law introduces policy changes and new tax impositions that affect all taxpayers in Indonesia.
Objectives & Agenda :
The Multilateral Instrument (MLI) is the latest development in International taxation which would modify the existing bilateral treaties (DTAAs) and implement measures to prevent Base Erosion Profit Shifting (BEPS) strategies. MLI is a flexible instrument which will modify tax treaties according to a jurisdiction’s policy preferences by providing Alternate provisions, optional provisions and right for reservation. In this webinar, we will analyse the MLI Positions of India and 3 other countries and understand the effect of MLI on the tax treaties between the Countries. The 3 countries considered for analysis in this Webinar are Japan, Singapore and the United Kingdom (UK).
Decision CAMP 2014 - Tobias Vigmostad - Digitalizing Business and Legislative...Decision CAMP
The focus of the presentation will be to explain what challenges the Directorate of Immigration in Norway (UDI) faced when trying to move from the traditional legal casework towards an electronic process industry while also maintaining sound legal control of the automated rules. (UDI is the central agency in the Norwegian Immigration Administration.)
The project delivered tools centered on BRS and extensive use of RMA. UDI continually uses these tools to implement new business rules and to improve the business processes and decisions.
The presentation will also touch upon key events in the past that influenced the decision to externalize business rules from the application level and compare how two different systems handled the same legal rule changes.
The key to the project’s success was to build a solution where the legal caseworkers themselves could manage and update the rules in the system, and continue to build new rules for decision support, and how this process over time transforms itself into standard decisions, a necessary stage before going into fully automated decisions.
The presentation will finally focus on the necessity for users to get experience with rules and how they work, and how that inspires new and better policies, which in turn transforms into new business rules. A key success factor is a short time to market for new rules and that the business rules were managed by the business people.
Presentation delivered at the Taxation seminar "Cross-border Administrative Cooperation and exchange of tax information: Tackling fraud in social security sector".
Similar to 2010 - Modernised EU Social Security Coördination (20)
‘वोटर्स विल मस्ट प्रीवेल’ (मतदाताओं को जीतना होगा) अभियान द्वारा जारी हेल्पलाइन नंबर, 4 जून को सुबह 7 बजे से दोपहर 12 बजे तक मतगणना प्रक्रिया में कहीं भी किसी भी तरह के उल्लंघन की रिपोर्ट करने के लिए खुला रहेगा।
In a May 9, 2024 paper, Juri Opitz from the University of Zurich, along with Shira Wein and Nathan Schneider form Georgetown University, discussed the importance of linguistic expertise in natural language processing (NLP) in an era dominated by large language models (LLMs).
The authors explained that while machine translation (MT) previously relied heavily on linguists, the landscape has shifted. “Linguistics is no longer front and center in the way we build NLP systems,” they said. With the emergence of LLMs, which can generate fluent text without the need for specialized modules to handle grammar or semantic coherence, the need for linguistic expertise in NLP is being questioned.
31052024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
01062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
role of women and girls in various terror groupssadiakorobi2
Women have three distinct types of involvement: direct involvement in terrorist acts; enabling of others to commit such acts; and facilitating the disengagement of others from violent or extremist groups.
हम आग्रह करते हैं कि जो भी सत्ता में आए, वह संविधान का पालन करे, उसकी रक्षा करे और उसे बनाए रखे।" प्रस्ताव में कुल तीन प्रमुख हस्तक्षेप और उनके तंत्र भी प्रस्तुत किए गए। पहला हस्तक्षेप स्वतंत्र मीडिया को प्रोत्साहित करके, वास्तविकता पर आधारित काउंटर नैरेटिव का निर्माण करके और सत्तारूढ़ सरकार द्वारा नियोजित मनोवैज्ञानिक हेरफेर की रणनीति का मुकाबला करके लोगों द्वारा निर्धारित कथा को बनाए रखना और उस पर कार्यकरना था।
03062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
1. Modernised EU
Social Security Coordination
trESS Seminar Porto 20 May 2010
Jörg Tagger, Deputy Head of Unit “Free movement of Workers on
Coordination of Social Security Systems”
DG Employment,
Social Affairs and
Inclusion
2. 2
Legislation Applicable
Overview
1. Simplification
2. Improved protection for individuals
3. Modernisation and Clarification
3. 3
1. Simplification:
Reinforcement of the general
principles
• One legislation applicable
• Lex loci laboris for active persons
• Residence for non-active persons
4. 4
1. Simplification:
Reduction in the number
of specific provisions
• Similar rules are brought together in one place
• Specific cases are addressed through
the general principles
5. 5
2. Improved protection for individuals
"Clear and more effective cooperation between social
security institutions is a key factor in allowing the
persons covered by regulation (EC) 883/2004 to
access their rights as quickly as possible and under
optimum conditions."
Preamble of the IR, second paragraph
6. 6
2. Improved protection for individuals
76 BR:
Duty of mutual information and cooperation
for institutions and persons covered by the regulations
2(1) IR:
"Exchanges between Member States' authorities and
institutions and persons covered by the basic regulation
shall be based on the principles of public service, efficiency,
active assistance, rapid delivery and accessibility…"
7. 7
2. Improved protection for individuals
Provisional application of legislation
and provisional granting of benefits
6(1) IR:
Divergence of views about the legislation applicable:
person provisionally subject to one legislation identified
with an order of priority
6(2) IR:
Divergence of views about which institution should provide
the benefits: institution identified with an order of priority
8. 8
2. Improved protection for individuals
Dialogue and conciliation procedure
6(3) IR: Dialogue and conciliation procedure
in the event of:
• Doubts about the validity of a document or
the accuracy of the facts
• Difference of views concerning the determination
of the applicable legislation
• Difference of views about which institution should
provide the benefits in cash or in kind
9. 9
Dialogue and conciliation mechanisms
DG Employment, Social Affairs and Equal Opportunities 9
10. 10
3. Modernisation and clarification
On posting, the new regulations:
• Set one-time limit of maximum 24 months
• Incorporate several elements resulting
from European Court of Justice case law
and Administrative Commission decisions
11. 11
3. Modernisation and clarification
Activities in 2 or more Member States
for the same employer
Introduction of a new criterion in Article 13 of BR:
• The proportion of activity exercised in
the Member State of residence has to be
substantial for the legislation of residence to apply
• Otherwise – if no substantial proportion
of activity in the Member State of residence:
refer to legislation of employer
12. 12
3. Modernisation and clarification
Activitiy in other Member States then
in the MS of residence
A Legislation applicable = Member State B
B
13. 13
3. Modernisation and clarification
Activities in 2 or more Member States for
the same employer (Attention: in the future also
several employers)
A Legislation applicable = Member State A
B
Only if substantial part of activities in the Member State of residence
14. 14
3. Modernisation and clarification
Activities in 2 or more MS for 2 or more
employers,
with registered offices or plase of business in
different Member States
A C
Legislation applicable = Member State A
B
If 2 or more employers and registered offices/place of business in different MS,
Member State of residence
15. 15
3. Modernisation and clarification
Determination of residence
If two or more Member State institutions have
different views about the determination of residence,
Article 11 of IR provides a list of criteria.
In the event that no agreement is reached,
the person's intention is decisive.
16. 16
3. Modernisation and clarification
Revision of Decisions and Recommendations of
the Administrative Commission
Revised by the Administrative Commission:
• Decision 181 (new Decision A2)
• Posting Guide (new Practical Guide)
Repealed by the Administrative Commission:
• Recommendation 16 on conclusion of
agreements pursuant to article 17 of 1408
• Decision 89 on persons employed by
diplomatic missions and consular posts
• Decision 126 on Article 14(1)a, 14a(1)a & 14(b) 1 & 2
• Decision 148 on form E101
17. 17
3. Modernisation and clarification
Transitional provisions
What if new provisions imply
a change of the legislation applicable?
Article 87(8) of BR provides for transitional
provisions in this case.
18. 18
Transitional provisions
Article 87(7) BR
• Legislation determined under 1408/71 continues to apply
– if as a result of application of 883 person would become subject
to different legislation
– as long as relevant situation remains unchanged
– For a maximum period of 10 years
• Person can request to become subject to the legislation
applicable under 883.
DG Employment, Social Affairs and Equal Opportunities 18
19. 19
3. Modernisation and clarification
Portable documents
A document for individuals
– indicating which legislation applies in their case –
will be needed:
Portable Document A1 replaces E-Form 101
20. 20
Where can I find more
information?
• DG EMPL Website
• Updated Small Guide
• Explanatory Notes
• TrESS e-learning tool and European Reports
• New Practical Guide on Applicable Legislation
Editor's Notes
A new safety net , where there is a disagreement between institutions or authorities of two or more MS about: Validity of a document or the accuracy of facts on which the document is based (article 5 IR) The determination of applicable legislation (Article 6(1) IR) Or about, in case of family benefits, which legislation is applicable by priority right (article 60(4)) Details of the procedure are set in Decision A1 of the Administrative Commission The procedure provides two distinct stages: Compulsory dialogue Optional conciliation – if the dialogue is unsuccessful, the matter may be referred by the competent MS to the AC (optional); an institution canno on its own decide to refer a disagreement to the AC Conciliation Board will be set up by AC.