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18 Mar 2011, 5:25 am
This sent some of the NL team off into discussing things on our email list, like "scripts", which, frankly, are beyond me, despite Francis' helpful, simple version for my benefit. [read post]
17 Jan 2023, 3:15 am
Actionable VAT Policy Gap Split into the Rate Gap and the Actionable Exemption Gap in EU Member States and the United Kingdom, 2020 Actionable VAT Policy Gap (%) Rate Gap (%) Actionable Exemption Gap (%) Austria (AT) 15.85 15.27 0.58 Belgium (BE) 15.64 11.89 3.75 Bulgaria (BG) 4.39 2.64 1.75 Croatia (HR) 13.76 10.42 3.33 Cyprus (CY) 25.97 14.72 11.25 Czech Republic (CZ) 12.09 6.03 6.05 Denmark (DK) 4.44 0.72 3.72 Estonia (EE) 10.77 2.42 8.35 Finland (FI) 15.57 9.45 6.12 France (FR) 18.82… [read post]
31 Jan 2023, 3:00 am
To address equity concerns, the OECD instead recommends measures that directly aim at increasing poorer households’ real incomes. 2023 VAT Rates in Europe VAT Rates Among European Union Member States and the United Kingdom, as of January 2023 Country Super-reduced Rate (%) Reduced Rate (%) Parking Rate (%) Standard Rate (%) Austria (AT) – 10 / 13 13 20 Belgium (BE) – 6 / 12 12 21 Bulgaria (BG) – 9 – 20 Croatia (HR) – 5 / 13 – 25 Cyprus (CY) – 5 /… [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]
10 Jun 2021, 3:55 am
A one-year corporate income “tax holiday” (0% tax rate) for small business start-ups (meeting the aforementioned criteria) is applied. 15.0% Luxembourg (LU) 22.8% Applicable where taxable income does not exceed €175,000. 24.9% Netherlands (NL) 15.0% Applicable to taxable income up to €245,000. 25.0% Norway (NO) – – 22.0% Poland (PL) 9.0% Applicable where revenues do not exceed €2 million. 19.0% Portugal (PT) 17.0% Applicable on the first €25,000… [read post]
3 Oct 2016, 3:13 am
All submissions of abstracts and/or questions should be sent to the editor via email to: m.husovec (at) uvt (dot) nl [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]
19 Dec 2019, 3:45 am
” Country Tax Rate Tax Base Year of Implementation Austria (AT) 0% – 0.258% Total liabilities net of equity and insured deposits 2011 Belgium (BE) 0.13231% Debt towards clients 2012 France (FR) 0.25% Minimum regulatory capital requirement 2011 Greece (GR) 0.6% Value of the credit portfolio 1975 Hungary (HU) 0.15% – 0.2% Total assets net of interbank loans 2010 Iceland (IS) 0% – 0.376% Total debt 2011 Latvia (LV) 0.036% Total liabilities net of equity and insured deposits… [read post]
14 Nov 2008, 2:48 pm
Mr Whibley did not respond himself but, very sensibly, engaged Flack and Co, who informed Wandsworth that the allegations were disputed (in the interests of full disclosure, William Flack is a regular commentator on this blog and is a friend of NL). [read post]
26 Jul 2009, 11:01 pm
Putting aside for a moment his delusions that the Stros actually have a legitimate chance of making the National League playoffs this season when 3/5th's of their starting rotation are well-below NL-average pitchers, the Chron's Richard Justice dusts off his Texans' cheerleading garb and lays this piece of fluff on us: At least we've gotten beyond the basic issues that smothered the Texans for so long. [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]
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]
4 Jun 2010, 9:00 am
SERIAL number STARTING with OR SERIAL number ENDING with NW39, NW40, NW41, NW42, NW43, NW44, NW45, NW46, NW47, NW48, NW49, NW50, NW51, NW52, NY01, NY02, NY03, NY04, NY05, NY06, NY07, NY08, NY09, NY10, NY11, NY12, NY13, NY14, NY15, NY16, NY17, NY18, NY19 JC, JE, JG, JJ, JL, JN, JP, JR, JT, JV, JX, LA, LC, LE, LG, LJ, LL, LN, LP, LR, LT, LV, LX, NA, NC, NE, NG, NJ, NL, NN, NP, NR Sold at: Department and appliance stores and by homebuilders nationwide from February 2006 through… [read post]
8 Aug 2010, 11:17 am
Thankfully I was quickly put right by others on the NL team before I could (further) embarrass myself. [read post]
23 Jul 2020, 3:55 am
Excise duties for distilled alcohol in EU Member States, as of January 1st, 2020 Excise duty per liter of pure alcohol Excise duty per 700ml containing 40% alcohol EUR USD EUR USD Austria (AT) € 1.20 $1.34 € 0.34 $0.38 Belgium (BE) € 2.99 $3.35 € 0.84 $0.94 Bulgaria (BG) € 0.56 $0.63 € 0.16 $0.18 Croatia (HR) € 0.72 $0.80 € 0.20 $0.22 Cyprus (CY) € 0.96 $1.07 € 0.27 $0.30 Czech Republic (CZ) € 1.25 $1.40 € 0.35 $0.39 Denmark… [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]
19 Nov 2020, 3:55 am
International Tax Rule 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) 27 24 25 -1 Austria (AT) 5 5 5 0 Belgium (BE) 10 8 19 -11 Canada (CA) 18 15 13 2 Chile (CL) 36 36 36 0 Czech Republic (CZ) 7 11 10 1 Denmark (DK) 25 27 28 -1 Estonia (EE) 12 17 16 1 Finland (FI) 21 21 22 -1 France (FR) 13 10 8 2 Germany (DE) 9 7 7 0 Greece (GR) 32 29 24 5 Hungary (HU) 3 3 4 -1… [read post]
22 Oct 2020, 2:55 am
Corporate 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) 27 29 30 -1 Austria (AT) 19 19 21 -2 Belgium (BE) 18 20 13 +7 Canada (CA) 22 22 23 -1 Chile (CL) 31 32 32 0 Czech Republic (CZ) 7 7 7 0 Denmark (DK) 15 15 16 -1 Estonia (EE) 1 2 2 0 Finland (FI) 6 6 6 0 France (FR) 36 36 35 +1 Germany (DE) 25 27 29 -2 Greece (GR) 32 23 22 +1 … [read post]
5 Nov 2011, 9:58 pm
Bizde bu anlamda çok yönlü bir çal?? [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]
