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A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation. The authors examine the potential 'double dividend' from tax reform for helping the...
Persistent link: https://www.econbiz.de/10012106253
The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...
Persistent link: https://www.econbiz.de/10013520427
Introduction -- Background of Financial Instruments -- Guidelines for Corporate Income Taxation of Hybrid Financial Instruments -- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom -- Classification Conflicts and Options for Reform --...
Persistent link: https://www.econbiz.de/10014016291
with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern …-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow …
Persistent link: https://www.econbiz.de/10012402103
During the past few years all the regions of Europe have suffered from the effects of the World Financial Crisis. Most notably in Eastern Europe, countries have adopted different approaches to combat the crisis and the impact has been varying - politically, economically and socially. This book...
Persistent link: https://www.econbiz.de/10014015218
This book represents a comprehensive state-of-the-art picture of entrepreneurship and small business management issues in the Balkans region. It provides major theoretical and empirical evidence that offers a brighter view of these fields and aims to open up opportunities for greater dialogue in...
Persistent link: https://www.econbiz.de/10014016686
Transition economies, such as the countries in Southeast Europe, face an expeditious institutional transition from a centrally planned to a market economy. The state withdraws from its monitoring function, which results in institutional voids that affect the economy in general and small and...
Persistent link: https://www.econbiz.de/10014019387
Zusammenfassung der wesentlichen Daten und Fakten -- Aktuelle wirtschaftliche Situation in Serbien -- Mögliche …Dieses essential gibt einen Überblick über die derzeitige wirtschaftliche Situation in Serbien und zählt Chancen … Unternehmens in Serbien ergänzt. Der Inhalt Zusammenfassung der wesentlichen Daten und Fakten Aktuelle wirtschaftliche Situation in …
Persistent link: https://www.econbiz.de/10014019902
The book analyzes the twenty years of economic transition from socialism to capitalism in Serbia. It offers a …
Persistent link: https://www.econbiz.de/10012106233
, the book examines two new member states - Slovenia and Croatia - and two potential EU candidate states - Serbia and Kosovo …
Persistent link: https://www.econbiz.de/10012397680