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A Proposal for a New Business Taxation in Austria This paper evaluates an alternative for the Austrian business … taxation in which the company has to pay no taxes on retained earnings until repatriation to the shareholders. We analyze the … tax rates before and after the introduction of the new business taxation are calculated for national and international …
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This paper documents the relationship between foreign ownership and firm survival forenterprises in Germany using unique tailor-made new representative data that mergeinformation from surveys performed by the Statistical Offices, from administrative datacollected by the Tax Authorities and from...
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