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15 Nov 2022, 3:50 am
Individual Tax Component of the International Tax Competitiveness Index between 2020 and 2022 (for all OECD countries) Country 2020 Rank 2021 Rank 2022 Rank Change from 2021 to 2022 Australia (AU) 19 19 20 -1 Austria (AT) 34 30 32 -2 Belgium (BE) 13 13 13 0 Canada (CA) 28 32 31 1 Chile (CL) 26 29 34 -5 Colombia (CO) 3 10 2 8 Costa Rica (CR) 33 35 33 2 Czech Republic (CZ) 1 1 5 -4 Denmark (DK) 36 37 36 1 Estonia (EE) 4 3 1 2 Finland (FI) 30 31 28 3 France (FR) 38 36 38 -2 Germany (DE) 27 28 26 2… [read post]
5 Nov 2020, 3:55 am
Consumption Tax Component of the International Tax Competitiveness Index between 2018 and 2020 (for all OECD countries) OECD Country 2018 Rank 2019 Rank 2020 Rank Change from 2019 to 2020 Australia (AU) 7 7 7 0 Austria (AT) 10 12 13 -1 Belgium (BE) 25 28 28 0 Canada (CA) 9 8 8 0 Chile (CL) 30 27 27 0 Czech Republic (CZ) 34 34 34 0 Denmark (DK) 17 17 17 0 Estonia (EE) 8 9 9 0 Finland (FI) 13 15 14 +1 France (FR) 20 21 21 0 Germany (DE) 12 10 12 -2 Greece (GR) 31 31 31 0 Hungary (HU) 35 35 35 0… [read post]
22 Apr 2021, 3:55 am
Netherlands (NL) 31.00% Net asset value is taxed at a flat rate of 31% on a deemed annual return (the deemed annual return varies by the total value of assets owned). [read post]
4 Jul 2019, 5:42 am
Strengthening investigation and prosecution The Plan includes measures in relation to the increased exchange of data between investigating authorities and financial regulators as well as the additional capacity for the Dutch Fiscal Information and Investigation Service (FIOD), the Financial Intelligence Unit Netherlands (FIU-NL) and the public prosecutor (OM) for additional projects and investigations. [read post]
19 Dec 2011, 11:40 am
In the coming weeks, the NL plans to do a review on the book. [read post]
18 Nov 2021, 3:55 am
Individual Tax Component of the International Tax Competitiveness Index between 2019 and 2021 (for all OECD countries) OECD Country 2019 Rank 2020 Rank 2021 Rank Change from 2020 to 2021 Australia (AU) 16 17 17 0 Austria (AT) 31 31 32 -1 Belgium (BE) 9 10 11 -1 Canada (CA) 27 27 27 0 Chile (CL) 25 35 35 0 Colombia (CO) 1 1 2 -1 Czech Republic (CZ) 4 4 4 0 Denmark (DK) 35 34 34 0 Estonia (EE) 2 2 1 1 Finland (FI) 26 25 25 0 France (FR) 36 36 37 -1 Germany (DE) 29 28 28 0 Greece (GR) 11 11 10 1… [read post]
17 Oct 2019, 3:45 am
Individual Tax Component of the International Tax Competitiveness Index between 2017 and 2019 (for all OECD countries) Source: 2019 International Tax Competitiveness Index OECD Country 2017 Rank 2018 Rank 2019 Rank Change from 2018 to 2019 Australia (AU) 19 18 15 3 Austria (AT) 29 29 29 0 Belgium (BE) 9 8 11 -3 Canada (CA) 24 25 25 0 Chile (CL) 23 20 23 -3 Czech Republic (CZ) 7 6 5 1 Denmark (DK) 30 33 34 -1 Estonia (EE) 3 1 1 0 Finland (FI) 27 27 27 0 France (FR) 35 35 35 0 Germany (DE) 26 26 26… [read post]
15 Feb 2011, 2:58 pm
Considering the fact that the London Agreement has already abolished translation requirements for most of the more important EPC/EU economies like UK, FR, DE, NL, SE, DK, huge cost savings due to reduced translation expenses cannot be expected, especially since the two most important countries that have not entered the London Agreement, namely Italy and Spain, will not participate in the EU patent either. [read post]
4 Dec 2008, 11:54 pm
Barnet raised G v Southwark [2008] EWCA Civ 877, (NL note here), in particular Longmore LJ’s statement that: The truth is that Southwark have decided that G is a resourceful teenager who is capable of sourcing accommodation provided that he is given assistance to do so. [read post]
22 Jul 2021, 3:55 am
Territoriality of European OECD Countries’ Corporate Tax Systems, as of 2021 Dividend Exemption Capital Gains Exemption Country Limitations Austria (AT) 100.0% 100.0% None Belgium (BE) 100.0% 100.0% None Czech Republic (CZ) 100.0% 100.0% EU member states and EEA member states or double tax treaty Denmark (DK) 100.0% 100.0% EU member states and EEA member states or double tax treaty Estonia (EE) 100.0% 100.0% EU member states and EEA member states and Switzerland Finland (FI) 100.0%… [read post]
29 Feb 2012, 4:01 am
Not surprisingly Jackson LJ follows NL's comment on Allison (well, not literally) saying that there was no inconsistency between the two decisions: Shala concerned where Dr Keen sought to offer an expert opinion in conflict with a (proper) expert's opinion; Allison was where Dr Keen offered proper advice to the local authority on the medical evidence. [read post]
24 Oct 2019, 3:00 am
Consumption Tax Component of the International Tax Competitiveness Index between 2017 and 2019 (for all OECD countries) Source: 2019 International Tax Competitiveness Index OECD Country 2017 Rank 2018 Rank 2019 Rank Change from 2018 to 2019 Australia (AU) 8 7 8 -1 Austria (AT) 11 10 11 -1 Belgium (BE) 25 25 26 -1 Canada (CA) 9 9 7 2 Chile (CL) 30 30 28 2 Czech Republic (CZ) 33 34 34 0 Denmark (DK) 18 17 17 0 Estonia (EE) 7 8 9 -1 Finland (FI) 13 13 15 -2 France (FR) 20 20 21 -1 Germany (DE) 12 12… [read post]
28 Jan 2021, 3:55 am
Actionable Policy Gap Split into the Rate Gap and the Actionable Exemption Gap in European Union Member States and the United Kingdom, 2018 Actionable Policy Gap (%) Rate Gap (%) Actionable Exemption Gap (%) Austria (AT) 15.91 14.76 1.15 Belgium (BE) 15.75 11.91 3.84 Bulgaria (BG) 3.24 3.18 0.06 Croatia (HR) 12.49 8.82 3.68 Cyprus (CY) 29.26 25.97 3.29 Czech Republic (CZ) 11.87 5.57 6.31 Denmark (DK) 4.12 0.77 3.35 Estonia (EE) 10.78 2.68 8.10 Finland (FI) 15.72 9.73 6.00 France (FR) 18.39… [read post]
10 Jan 2015, 8:28 am
John’s, NL, is recalling caramel apples that used recalled apples sourced from the United States (US) and sold from December 23, 2014 up to and including January 07, 2015 from the marketplace due to possible Listeria monocytogenes contamination. [read post]
6 Aug 2020, 3:55 am
Real Property Taxes in European OECD Countries, as of 2018 Country Property Tax as Share of Private Capital Stock Real Property or Land Tax Real Property or Land Taxes Deductible from Corporate Income Tax Austria (AT) 0.09% Tax on Real Property No Belgium (BE) 0.55% Tax on Real Property (a) Yes Czech Republic (CZ) 0.09% Tax on Real Property Yes Denmark (DK) 0.71% Tax on Real Property Yes Estonia (EE) 0.13% Land Tax No Finland (FI) 0.36% Tax on Real Property Yes France (FR) 1.25% Tax on Real Property… [read post]
21 Jan 2021, 3:55 am
Implied Tax Subsidy Rates on R&D Expenditures for Profitable Large Firms in European OECD and EU Countries, 2020 SME Large Firms Country Profitable Loss-Making Profitable Loss-Making Austria (AT) 0.17 0.17 0.17 0.17 Belgium (BE) 0.15 0.15 0.15 0.15 Bulgaria (BG) 0 0 0 0 Croatia (HR) 0.04 0.03 0.07 0.05 Cyprus (CY) -0.01 0 -0.01 0 Czech Republic (CZ) 0.21 0.15 0.21 0.15 Denmark (DK) 0.07 0.06 0.07 0.06 Estonia (EE) 0 0 0 0 Finland (FI) -0.01 0 -0.01 0 France (FR) 0.41 0.41 0.41 0.32… [read post]
1 Nov 2022, 3:45 am
Comparing Corporate Tax Systems in Europe, 2022 Corporate Tax Component of the International Tax Competitiveness Index between 2020 and 2022 (for all OECD countries) OECD Country 2020 Rank 2021 Rank 2022 Rank Change from 2021 to 2022 Australia (AU) 30 28 29 1 Austria (AT) 25 22 23 -1 Belgium (BE) 11 12 14 -2 Canada (CA) 24 26 27 -2 Chile (CL) 35 20 13 7 Colombia (CO) 36 35 38 -3 Costa Rica (CR) 34 36 36 0 Czech Republic (CZ) 6 6 6 0 Denmark (DK) 10 17 18 -1 Estonia (EE) 2 2 2 0 Finland (FI) 9 9 9 0… [read post]
12 Jul 2011, 9:41 am
It forces National League teams to use a designated hitter when the AL team is at home, and forces American League pitchers who never otherwise hit to do so when the NL team hosts. [read post]
7 Oct 2021, 3:00 am
European OECD Countries with Changes in Top Statutory Personal Income Tax Rates between 2018 and 2021 Country 2018 Tax Rates 2019 Tax Rates 2020 Tax Rates 2021 Tax Rates Czech Republic (CZ) 15% 15% 15% 23% Greece (GR) 55% 55% 54% 44% Latvia (LV) 31.4% 31.4% 31.4% 31% Lithuania (LT) 15% 27% 32% 32% Netherlands (NL) 52% 51.75% 49.5% 49.5% Spain (ES) (Madrid) 43.5% 43.5% 43.5% 45.5% Sweden (SE) 57.1% 57.2% 52.3% 52.9% Turkey (TR) 35.8% 35.8% 40.8% 40.8% Note: Income tax rates in Spain vary by… [read post]
1 Jun 2010, 1:24 pm
S.17 and s.20 Children Act discretionary powers [an error on s.20 powers being discretionary there, surely, NL] are considerably less satisfactory than a court's powers to order accommodation in these circumstances, and there is no requirement to provide accommodation to the mother under those sections save her common law claim on grounds of humanity. [read post]
