Slovakia Features
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Wednesday, November 29, 2017
In October 2017, the European Commission released plans for what it has said will be the biggest reform of EU VAT rules in a quarter of a century. These proposals, and the reasons why the Commission sees the need for...
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Tuesday, June 21, 2016
With the European Union financial transaction tax proposals seemingly drinking in last chance saloon, in this feature we look at financial transactions taxes in general, and examine how the ambitious plan to tax most financial trades...
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Tuesday, October 23, 2012
With the European Union - less than half of it at any rate - having reached a momentous agreement to forge ahead with a tax on financial transactions, in this article we give an overview of transaction tax initiatives past, present and future.
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Tuesday, August 28, 2012
Despite ongoing pressure to increase tax revenues, a lot of governments have realised that when it comes to corporate tax, the best way to boost the tax take is to encourage corporate expansion, encouraging business start-ups and investment generally by lowering rates, and this has resulted in a downtrend in global corporate tax rates over the last 10 to 15 years.
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Tuesday, July 17, 2012
In the years preceding the onset of the financial crisis, personal income tax rates were, by and large, on the way down across the OECD member states. However, while some of these countries have managed to maintain, or in some cases modestly reduce, income tax for the low-paid, the highly-paid and the wealthy have become an easy target for governments in their search for revenue, and this has led to upwards pressure on top income tax rates. In this review, we summarise some of the most notable recent examples of this trend.
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