for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home … countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty … payments, and research and development. National governments that tax the profits of international firms face important …

"The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment … examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European … countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is …