Article eV business tax, value-added tax and business income tax are exempted for key energy saving service business implementing contract energy management project within Xi Xian New Area.

第五条对西咸新区范围内实施合同能源管理项目的重点节能服务企业，暂免征收营业税、增值税和企业所得税。

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In addition, Hamas charges shopkeepers and consumers an additional value-added tax.

VOA: standard.2010.06.17

Or the tax value of a family business developed with irregular cash infusions.

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Compare that to the after-tax value of a taxable investment and you start to see the benefits more clearly.

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Where this trips up planners is that they will often presume that because an asset received back by a debtor has the same tax value as what the debtor gave up, there could be no fraudulent transfer.

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