This database contains the following tax law information for 46 countries (EU and OECD member states): the corporate tax rate, reduced corporate tax rates for Small and Medium Enterprises (SME) and the thresholds for these to apply (e.g. with regard to firm revenue, number of employees etc.), withholding taxes on cross-border dividend payments, taxes on foreign earnings, and allowances for depreciation for corporate investment
The aim of my thesis is through comparative analysis find the differences between the newly proposed...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
This is the data on corporate income tax systems that has been collected by the Oxford University Ce...
The CBT database builds on an existing database which has been created in 2006 as a multi-country da...
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Co...
The subject of this thesis is "Comparison of the corporation tax base in selected OECD countries". T...
Despite of the factthat European Union economy is the subject to integrationprocess, there has b...
This thesis is dealing with the corporation income tax base in picked countries of the European Unio...
This database includes rates for several elements of the corporate income tax set by the federal gov...
The chapter discusses the base of the corporate income tax and summarizes the provisions of Polish l...
For the past 30 years, the corporate income tax rates in the OECD countries have decreased from 45 p...
Abstract: The corporation activity represents a factor of major interest for the economies of all th...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
This study presents estimates of the effective levels of company taxation in the 15 Member States o...
The aim of my thesis is through comparative analysis find the differences between the newly proposed...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
This is the data on corporate income tax systems that has been collected by the Oxford University Ce...
The CBT database builds on an existing database which has been created in 2006 as a multi-country da...
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Co...
The subject of this thesis is "Comparison of the corporation tax base in selected OECD countries". T...
Despite of the factthat European Union economy is the subject to integrationprocess, there has b...
This thesis is dealing with the corporation income tax base in picked countries of the European Unio...
This database includes rates for several elements of the corporate income tax set by the federal gov...
The chapter discusses the base of the corporate income tax and summarizes the provisions of Polish l...
For the past 30 years, the corporate income tax rates in the OECD countries have decreased from 45 p...
Abstract: The corporation activity represents a factor of major interest for the economies of all th...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
This study presents estimates of the effective levels of company taxation in the 15 Member States o...
The aim of my thesis is through comparative analysis find the differences between the newly proposed...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...