Publications
 

An International Perspective
Discussion Paper
Examining how other countries approach business taxation
December 1998
 
Click here to read the Foreword of An International Perspective on-screen. Use the download table below to download your own copy of this discussion paper.
 

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Entire Document 807 KB 387 KB
Preliminary 6 KB 27 KB 4 KB 4 KB
Foreword 10 KB 82 KB 7 KB 10 KB
Table of Contents 15 KB 87 KB 11 KB 10 KB
Chapter 1: How do we compare? Global insights on business taxation 77 KB 200 KB 58 KB 29 KB
Chapter 2: The impact of taxation: revenues and perceptions 78 KB 479 KB 58 KB 37 KB
Chapter 3: Taxation of entities 187 KB 479 KB 158 KB 56 KB
Chapter 4: Taxation of business income 126 KB 414 KB 105 KB 43 KB
Chapter 5: International taxation 152 KB 339 KB 129 KB 43 KB
Chapter 6: Taxation policy, legislation and administration 76 KB 225 KB 56 KB 35 KB
Chapter 7: The impact of taxation: effective tax rates 180 KB 905 KB 153 KB 69 KB
Appendix: Measuring effective tax rates 98 KB 428 KB 71 KB 46 KB
Glossary 6 KB 82 KB 4 KB 9 KB