Die oben erwähnte Studie der EU-Kommission (vom 23. Oktober 2001) stellt eine Strategie dar, durch welche die grenzüberschreitende Unternehmenstätigkeit effizienter und reibungsloser funktionieren soll. Diese Strategie basiert auf der Schaffung einer konsolidierten...

링크를 클릭하시면, 이 보고서의 한국어 버전을 보실 수 있습니다. 'http://ssrn.com/abstract=2946734' http://ssrn.com/abstract=2938904Designed to support specific groups and fields, tax expenditures are rapidly expanding, independently from direct expenditures with...

I am delighted to deliver my first formal address in my new role to the Australasian Tax Teachers' Association, an organisation which has provided me with a valuable forum for sharing perspectives and fostering a common interest in taxation. I have had a long association with ATTA and hope to...