Intelligence and Nuclear Proliferation: An Introduction to the Special Issue
In: Intelligence and national security, Band 29, Heft 3, S. 315-322
ISSN: 1743-9019
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In: Intelligence and national security, Band 29, Heft 3, S. 315-322
ISSN: 1743-9019
In: The RUSI journal: publication of the Royal United Services Institute for Defence and Security Studies, Band 163, Heft 6, S. 78-89
ISSN: 1744-0378
In: The RUSI journal: independent thinking on defence and security, Band 163, Heft 6, S. 78-89
ISSN: 0307-1847
World Affairs Online
This paper assesses the loss of tax revenue to the EU through aggressive corporate tax planning to be around 50-70 billion euro per annum. On an assumption of no base from sources other than profit shifting, then this figure jumps to 160-190 billion euro. The paper presents the methodology used and the country-by-country calculations on which these figures are based. It describes the common tools used in aggressive planning, and the impacts these have on tax revenue, concluding with an assessment of the inefficiencies created by individual tax arrangements for large multinational companies in the European Union. ; peer-reviewed
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In: The journal of strategic studies, Band 32, Heft 5, S. 799-810
ISSN: 1743-937X
In: The journal of strategic studies, Band 32, Heft 5, S. 799
ISSN: 0140-2390