01609cas a2200241 a 4500 AALejournalIMF009560 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451834390 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Solomon Islands : Tax Summary and Statistical Appendix. Washington, D.C. : International Monetary Fund, 2007. 1 online resource (45 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper presents the Tax Summary for the Solomon Islands. The paper discusses that normal business expenses are deductible against chargeable income. A USD 7,800 personal exemption applies to both resident and nonresident individuals. This general exemption is subject to apportionment on a pro-rata basis should the individual commence work part way through the year. In addition, the first USD 5,000 of interest income on deposits made with any savings bank or on fixed deposit accounts with any bank in the Solomon Islands are excluded from chargeable income. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2007/303 Full text available on IMF http://elibrary.imf.org/view/journals/002/2007/303/002.2007.issue-303-en.xml IMF e-Library