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Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
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taxation between Italy, France, Germany, Spain and the UK, the paper provides estimates for the tax burden and deferred tax …
Persistent link: https://www.econbiz.de/10012994478
investment trust (REIT) regimes in the United States, the United Kingdom and Germany. Previous articles dealt separately with the …
Persistent link: https://www.econbiz.de/10014193135
Tax comparatists tend to bemoan the grim status of their chosen field. Complaints are aimed both at the scarcity of decent comparative legal tax scholarship, and at the lack of a theoretical foundation for the study of comparative tax law. The purpose of this Article is to portray a more...
Persistent link: https://www.econbiz.de/10014207910
compares two key Works Council models in Europe - those of Germany and France. It then discusses some of the challenges that … currently under the purview of Works Councils in Germany and France …
Persistent link: https://www.econbiz.de/10014119009
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transition economies. A comparison is then made of the tax administration burden in transition economies and OECD countries …
Persistent link: https://www.econbiz.de/10014223487
Work/family reconciliation policies have increasingly become part of employment-led social policy at both EU and Member State levels. Given this trend, we expected to see more attention to policies that unequivocally promote women's employment: childcare provision and the promotion of flexible...
Persistent link: https://www.econbiz.de/10013151518