This intermediate report of the project TAXUD/2008/CC/099 presents estimates of the effective tax rates on investment in the EU member states over the period 1998 to 2011. Furthermore, the EU candidate countries Croatia, FYROM, Turkey as well as Norway, Switzerland, Canada, Japan and the United States are covered over the period 2005 to 2011. The work to be undertaken updates the work completed in project TAXUD/2005/DE/310 and last year’s intermediate report of. Again, the methodology used here is that set out by Devereux and Griffith.
Source
Actualidad