European countries, such as Austria, Belgium, France, Luxembourg, and Switzerland. On the other hand, in the Mediterranean …

extent, co-determined the evolution of disposable incomes of Belgian households on one hand, and their incentives to work on …

research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …