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This report analyses the effects of zero rating, i.e. when a predetermined type of traffic received by consumers is not counted against the download allowance of the Internet access service. The report looks at the economics of zero rating and issues such as the effects of zero rating on...
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This dataset includes conversion factors used for International Trade by Commodity Statistics datasets. Exchange rates are expressed in US dollars per national currency unit and based on annual exchange rates. To convert trade data from US dollars into national currency, trade data in US dollars...
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Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … certain countries. After having described in general terms the notion of hedging as a risk management tool and the effect of … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …
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