|
1 - 10 van 10 voor consolidated balance
Microsoft Word - DP ECA voorblad.doc
... those countries over a european-wide reform. jel codes keywords corporate tax harmonisation; common consolidated corporate tax base; enhanced cooperation agreements; applied general equilibrium; european union. cpb netherlands ... orbis is a comprehensive set million compa- nies provided by dijk, based on standardized balance sheet information of companies. parameters in cortax are set also so as to ...
cpb.nl
Microsoft Word - DP CCCTB voorblad.doc
... is een uniform tarief, in aanvulling op de grondslagharmonisatie. steekwoorden vennootschapsbelasting, common consolidated corporate tax base; toegepast algemeen evenwichtsmodel, europese unie cpb netherlands bureau for ... in the orbis database, a comprehensive set million companies based on standardized balance sheet information. parameters in cortax also replicate empirical elasticities found in the ...
cpb.nl
N:\...\funds and games.wp [PFP#420725591]
... at restructuring and modernising the fishing fleet. in addition, a separate cohesion fund' was consolidated. it finances environmental and transport projects in greece, ireland, portugal and spain in ... cohesion support for brandenburg and mecklenburg-vorpommern is probably insufficiently potent to tip the balance in favour of these lagging regions, and to reverse the agglomeration dynamics that ...
cpb.nl
Microsoft Word - noordman.doc
... number of bankruptcies fal n for explanation see table 4.7 44 table 4.5 balance of trade topics available dimensions positions 1- 3 positions 4- 5 total exports bg6 bgp ... in % pp number n number 1000 cn ratio qn share in % q table 4.8 consolidated branches of industry positions 7- 8 metal-electro industry me bs + mo + et + tt basic ...
cpb.nl
memo115.pdf
... . 3 the public sector the government and social security (including first pillar pensions) are consolidated into the public sector. public sector revenues consist of revenues from income taxation, corporate ... value of pension rights in order to achieve equilibrium at their actuarial balance. equilibrium at the actuarial balance holds if the discounted value of future liabilities equals the sum of ...
cpb.nl
memo227.pdf
... budget constraints to get a single budget constraint for the government as a whole the consolidated government budget constraint ptgt +it-1pt-1bt-1 ptbt -pt-1bt-1 +pttt +ptmt -pt ... consumption taxes fall gradually as increasing consumption generates higher tax revenues than are needed to balance the budget. the falling consumption tax works on the consumption-leisure margin, making it relatively ...
cpb.nl
memo221.pdf
... enterprise income profit share (of domestic production) d public finances general government financial balance (emu balance) (% of gdp) gross debt general government (emu debt) (% of gdp) taxes ... perspective. figure 2.7 dutch banks from an international perspective, 2007 foreign claims, consolidated, % gdp a bank concentration b switzerland netherlands belgium ireland sweden austria united kingdom ...
cpb.nl
Research Memorandum (set-up) [PFP#500828465]
... only for 1997. e the average investment intensity and research intensity for bp and amoco consolidated respectively 10.69 and 0.60. f average investment- and research intensity without figures for ... better technologies of other firms or invent completely new technologies. the choice depends on the balance of early (sunk) investment in existing technologies and the expected returns on adopting new, ...
cpb.nl
will corporate tax consolidation improve efficiency eu pdf
... and to obtain the consolidated profits of the mne. these consolidated profits might be apportioned to the member states according to well-defined rules. formally, if these consolidated profits are given ... the ease of cross-border mergers and multinational activities. however, the aim is to balance the trade-off between tax neutrality and other welfare considerations (i.e. equity preferences ...
cpb.nl
who benefits tax competition european union pdf
... the eu. eyeball analyses of cit developments suggest that the balance of international spillovers tips towards a downward pressure on cit rates ... provided by its parent company. since tax bases are not consolidated, profits can be shifted between countries by charging a transfer ... the rest of the world is assumed perfectly elastic. the balance of payments is balanced (i.e. the current account equals ...
cpb.nl
| 