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1 - 4 van 4 voor compliance corner
Microsoft Word - DP ECA voorblad.doc
... the international allocation of capital and create high administrative and compliance costs. the commission argued that these ine ciencies were ... poland and spain. countries that gain in the top-left corner of figure 1 include also ireland, hungary, malta, austria and ... ignore the impact of the ccctb on compliance costs. to the extent that lower compliance costs would yield additional welfare gains, ...
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Microsoft Word - DP CCCTB voorblad.doc
... the consolidation of the tax base with formula apportionment. in principle, the ccctb could reduce compliance costs as multinationals can reap economies of scale and scope in accounting practices. moreover, multinationals ... 0.4% of gdp in poland and spain. countries that gain in the top-left corner of figure 1 include also ireland, hungary, malta, austria and czech republic. in contrast, countries ...
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capital income taxation europe trends and trade offs pdf
... however, the way in which they do differs markedly. proposals impact differently upon administrative and compliance cost, the fiscal spillovers associated with tax competition, and the distortionary impact of tax ... be read off the horizontal side by drawing a line emanating from the retained profit corner through that point. similarly, its proportion of tax rates on dividend and retained profit ...
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Microsoft Word - doc69.doc
... proposals to give a boost to the intra-eu market for services. one of its corner stones is the application of mutual recognition of national regulations for service markets. the present ... nl activ workshop productivity pdf bergevin workshop.pdf). 18 additional regulation compliance costs due to not-acknowledging a foreign firm's compliance with regulation in its home country. eu member states often ...
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