Profit shifting 

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Microsoft Word - DP128_demooij _2_.doc
... and other regions. cortax distinguishes two types of profit shifting transfer price manipulation within the group of 29 countries and profit shifting to outside tax havens. first, foreign subsidiaries need ... , the average semi-elasticity of the tax base via profit shifting thus equals comes close to aggregate estimates of profit shifting reported in empirical studies. indeed, de mooij (2005) reviews ...
cpb.nl

Microsoft Word - DP CCCTB voorblad.doc
... initially benefits or loses from profit shifting. in particular, low-tax countries like ireland initially gain and high-tax countries like belgium initially lose. eliminating profit shifting takes away these benefits ... (see figure 2). however, profit shifting is not a zero-sum game in cortax (see also hong and smart, 2007). the reason is that profit shifting allows multinationals to reduce ...
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Teb Nv
... the largest financial groups in the world. annual report 2008 key figures (eur thousand) net profit profit before tax total assets paid-in capital total equity interest-bearing assets interest-bearing ... and 2007 year- end figures are compared. the risk exposure's composition has been restructured, shifting to transactions with lower risk potential. in accordance with this policy, loans and advances ...
tebnv.nl

ar2007.pdf
... . meanwhile, we have been pleased to see that the deposit structure in retail banking is shifting increasingly from daily deposits to time deposits. in 2007 the design of our internet-banking ... are stated at market value.the resulting differences in value are accounted for in the profit and loss account as result on financial transactions'. notestothe 2007 financial statements report ofthe executive ...
garantibank.nl

20120427164248__GBI Annual Report 2011.pdf
... and assessment of risks that are associated with our banking activities. annual report profit growth our performance in 2011 once again demonstrates our ability to deliver substantial ... -proven, resilient and rewarding global boutique approach. as a result of asset allocation decisions shifting risk counterparties from financial institutions to corporate entities (see chart-1) , product allocation ...
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Annual Report Triodos-E 2010.indd
... of these developments. governments refocus evidence suggests some governments are shifting their focus away from solving our biggest social and environmental ... these funds make a substantial contribution to the bank's profit. net profit in 2010 was eur 3.8 million (2009 eur ... , to avoid a system that puts making as much profit as possible -- or profit maximisation -- above all else. instead it runs a ...
triodos.nl

Aegon_AR_Frontend.indd
... income statement 227 notes to the financial statements other information 237 proposal for profit appropriation 238 major shareholders 240 auditors' report additional information 241 quarterly results 242 ... putting strain on many countries' pension systems. increasingly, governments around the world are shifting responsibility for pension funding from the public to the private sector. more companies, ...
aegon.nl

AEGON Annual Report 2007.pdf
... aegon's businesses across the world. with people living longer lives, and governments increasingly shifting responsibility for retirement provisioning to the private sector, aegon believes demand for pensions will ... this change, aegon also began publication of underlying earnings', an additional measure of operating profit, aegon and the financial community as one of the world's largest financial ...
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