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1 - 3 van 3 voor ruding report
how mobile capital within european union pdf
... income tax rates in the ruding report (commission, 1992), and a code of conduct with respect to harmful tax practices tailored to attract foreign capital in the primarolo report (council, 1999). the ... commission communication to parliament and council, 20 april council of the european union (1999), primarolo report, 23 november, sn 4901 99 devereux, m.p. (1995), tax competition and the impact ...
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W:\nl\pub\...\memo19.wp [PFP#220377842]
... . a summary of the early literature is provided by the ruding report (see cec, 1992), which primarily refers to us studies. the report concludes that company taxes have a significant negative impact on ... in making locational decisions, although usually not the most important one, see e.g. the ruding report. 5 in ownership without any real investment taking place. estimates by the oecd suggest that ...
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capital income taxation europe trends and trade offs pdf
... ec launched a draft proposal for harmonisation of tax bases while a report by the ruding committee company taxes suggested steps towards harmonisation of both tax bases and ... causes a rather large volatility in effective tax rates. we therefore do not report these figures. table 2.3 volkerink effective tax rates austria . . . . belgium . . . . . . . denmark . . . . . . . finland . . . . france . . . ...
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