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Up until 1989, there existed “the Big Eight” accountancy firms namely the eight major international accountancy firms, Arthur Young (AY), Ernst & Whinney (EW), Deloitte Haskins & Sells (DHS) ,Touche Ross (TR), Price Waterhouse, Coopers and Lybrand, Arthur Andersen and KPMG. At present, there...
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In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
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corporate debt in the United States, the United Kingdom, France and Germany. The comparison serves to benchmark our findings … sectors in the United States, Germany and France. The model assesses the contribution of investment, acquisitions, cash flows … debt will rise above the optimum level by more than in the United Kingdom and France - responding to the higher levels of …
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