This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...

This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion USD transactions identified by certain countries. After having described in...

The database on Institutional Characteristics of Trade Unions, Wage Setting, State Intervention and Social Pacts (ICTWSS) has been developed by Prof. Jelle Visser at the University of Amsterdam. In its initial form, the ICTWSS database combined data from various sources and projects with a main...

The database on Institutional Characteristics of Trade Unions, Wage Setting, State Intervention and Social Pacts (ICTWSS) has been developed by Prof. Jelle Visser at the University of Amsterdam. In its initial form, the ICTWSS database combined data from various sources and projects with a main...

Trade union density corresponds to the ratio of wage and salary earners that are trade union members, divided by the total number of wage and salary earners (OECD Labour Force Statistics). Density is calculated using survey data, wherever possible, and administrative data adjusted for non-active...

The database on Institutional Characteristics of Trade Unions, Wage Setting, State Intervention and Social Pacts (ICTWSS) has been developed by Prof. Jelle Visser at the University of Amsterdam. In its initial form, the ICTWSS database combined data from various sources and projects with a main...

Trade union density corresponds to the ratio of wage and salary earners that are trade union members, divided by the total number of wage and salary earners (OECD Labour Force Statistics). Density is calculated using survey data, wherever possible, and administrative data adjusted for non-active...

This dataset comprises statistics on the number of active trade union members and the number of wage and salary earners. Data on union membership are broken down by source of data (administrative or survey data).Membership corresponds to the number of wage and salary earners that are members of...