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1 - 3 van 3 voor legal fat
Microsoft Word - doc84_summary.doc
... naast de tegenwoordige legal-lean' splitsingsconstructie en de structuur van eigendomssplitsing, voegen we aan de analyse twee aanvullende splitsingsmogelijkheden toe, legal-fat, respectievelijk legal-fat plus. ... , zoals de reorganisatie van de vroegere gemeenschappelijke telefonische informatiecentra. zowel legal-fat plus als eigendomssplitsing zullen leiden tot extra verhoging van eenmalige ...
cpb.nl
memo161.pdf
... by the observation in devereux (2004) that although in many countries the legal basis of taxation is on a residence basis, in practice the ... j,i) in view of the balance of payments definition fat+1 (1+gy)fat cat +fat one gets -( rwb -gy)bw(i)-( rwe -gy)ew(i)+ j ... income and t key parameters of the corporate income tax are the legal tax rate and the fiscal depreciation rate t measuring the broadness of ...
cpb.nl
Microsoft Word - voorblad.docx
... are according to the commission, a tax on currency transactions creates legal issues. levying a tax on stock and bond transactions in ... above the normal' remuneration for capital and labour). a more comprehensive fat would tax the entire value added. 15 huizinga et al. (2011 ... to such tax differences. huizinga et al. claim that also fat may suffer from such pass-through rates, and recommend that ...
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