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Lernen Sie die Übersetzung für 'per' in LEOs Englisch ⇔ Deutsch Wörterbuch. Mit Flexionstabellen der verschiedenen Fälle und Zeiten ✓ Aussprache und. [1] „Auch der Q8 ist ein Crossover, er wird vornehmlich elektrisch und per [1, 2] PONS Englisch-Deutsch, Stichwort: „per“: [1, 2] Merriam-Webster Online. Übersetzung im Kontext von „suddivisi per“ in Italienisch-Deutsch von Reverso Context: l'ammontare dei pagamenti, suddivisi per rubrica;.

Almost 44 per cent of the products are exported. From Wikipedia, the free encyclopedia. This article is about the country. For other uses, see Germany disambiguation and Deutschland disambiguation.

For the country from to , see West Germany. Federal parliamentary republic in central-western Europe. Show map of Europe.

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History of Germany — German reunification and History of Germany since List of cities and towns in Germany and List of cities in Germany by population.

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Archived from the original on 23 May Negative views of Russia on the rise". Archived from the original on 12 August Retrieved 15 July Archived from the original on 21 August Recording Industry Association of Japan.

Archived PDF from the original on 18 August Journal of Popular Music Studies. The following example demonstrates the method for calculating hourly per diem rate assuming a hour work week with consecutive weeks on site:.

Some contract staffing companies pay contractors an all-inclusive rate to avoid the accounting complexity of per diem tax deductions. Per diem tax deductions are an effective tool for sheltering the client company from paying the additional costs of per diem out of pocket.

Per diem in Russia is normally set up by companies but in accordance with the legislation cannot be lower than RUR for travel in Russia and RUR for travel outside of Russia.

If employees pay for a hotel in cash or with a payment card, then they must keep the cash register receipt kassovy check. The regulations governing the use of cash register by business entities allow certain taxpayers to produce handwritten receipts kvitantsia at a point of sale instead of printed cash register receipts.

Handwritten receipts kvitansia usually contain the same information as cash register receipts and are treated as sufficient evidence of expense.

Meal costs and other incidental expenses cannot be treated as deductible expenses because they are already covered by per diem allowances.

Meals may be treated as deductible expenses only if they qualify as hospitality expenses. Companies are free to set their own per diem rates or maximum allowances that employees are reimbursed for expenses incurred while on business trip.

In Germany, per diem allowance are calculated in accordance with the provisions of the German Income Tax Act [19] The Act sets out the per diem amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay.

The rates are reviewed and normally increased on an annual basis. Reimbursement of travel expenses must be claimed within six months of travel beginning with the first day following completion of your journey.

Travel expenses cannot be claimed after this period. There are different rules for travel within the country and international trips.

If the trip is outside of Germany the amount varies by country and in some cases city. Section 5 2 a of the Kenya Income Tax Act imposes tax on subsistence, travelling, entertainment or other allowances received by an employee in respect of employment or services rendered.

Where per diem solely represents reimbursement, a person shall furnish supporting evidence to the Commissioner, provided that where the amount does not exceed two thousand shillings per day, no such supporting evidence shall be required.

The opinion shall be accompanied with factors that influence the per diem rate and justification for the rates used including: For non-staff members it is on the basis of the standards established for staff members, except where otherwise expressly provided in the terms of their contract.

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