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This paper investigates policyholder protection schemes in OECD member countries and selected non-OECD countries. It is selective in its scope: it examines the rationale for a policyholder protection scheme; the relationship between certain design features and moral hazard; the role of a...
Persistent link: https://www.econbiz.de/10011276668
In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax … rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss). …
Persistent link: https://www.econbiz.de/10014323884
This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual … shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the …
Persistent link: https://www.econbiz.de/10014324072
This dataset reports statutory central government personal income tax rates for wage income plus the taxable income …
Persistent link: https://www.econbiz.de/10014324491
In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate … of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then … group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed …
Persistent link: https://www.econbiz.de/10014324663
In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate … of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then … group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed …
Persistent link: https://www.econbiz.de/10013376977
In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax … rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss). …
Persistent link: https://www.econbiz.de/10013377054
This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual … shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the …
Persistent link: https://www.econbiz.de/10013377428
This dataset reports statutory central government personal income tax rates for wage income plus the taxable income …
Persistent link: https://www.econbiz.de/10013377588
This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual … shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the …
Persistent link: https://www.econbiz.de/10013525203