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Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
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European Union has thus far been one of disappointment rather than panic. How Brexit will affect a possible EU–ASEAN free trade … Asia. It is argued that ASEAN is far from being immune to the effects of Brexit on financial markets and trade … ASEAN and its member states whilst the U.K. tries to establish itself as an independent trade actor post Brexit. (J SEA Econ/GIGA) …
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Bisher waren deutsche Unternehmen bei ihrem grenzüberschreitenden Engagement in anderen Mitgliedstaaten der Europäischen Union auf die Nutzung rechtlich unselbständiger Zweigniederlassungen oder auf die Gründung von Tochtergesellschaften in der Rechtsform des jeweiligen Investitionslandes...
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