The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax … Polish Ministry of Finance, Statistical Yearbooks, PwC reports and Eurostat. Although tax grouping for corporate income tax … corporations rarely use it in practice. Reasons include elevated entry requirements, lack of VAT grouping, low corporate income tax …

from 1984 to 2015 and a grouping instrumental variable estimator. Female migrants who live with a partner have lower own …

The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax … Polish Ministry of Finance, Statistical Yearbooks, PwC reports and Eurostat. Although tax grouping for corporate income tax … corporations rarely use it in practice. Reasons include elevated entry requirements, lack of VAT grouping, low corporate income tax …

research implies that industry grouping adds marginal predictive power and no overall improvement in accuracy rates when market …

The EU has evolved from a grouping of six Western European countries with stated economic objectives to a large …, including the degeneration of the EU into a loose regional grouping of convenience where its members take advantage of its …