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in Romania. In 2001, Romania introduced an unexpected personal income tax break to programmers with eligible bachelor … 2001, the IT sector grew faster in Romania than in otherwise similar countries. Finally, downstream sectors relying more on … IT services also grew faster in Romania after 2001. Our results suggest that this policy has been effective in promoting …
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Mit dem Wachstumsbeschleunigungsgesetz vom Dezember 2009 ist ein drittes Maßnahmenpaket in die Wege geleitet worden, mit dessen Hilfe die Folgen des Wirtschaftseinbruchs im Jahr 2009 abgefedert bzw. diesen entgegen gewirkt werden sollte. Die darin enthaltenen steuerlichen Sofortmaßnahmen...
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The purpose of this article is the presentation of issues related to hybrid instruments. We will primarily focus on the analysis of various aspects of hybrid instruments and entities. The use of these instruments produces fairly significant tax implications that have specific effects on the...
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