Corporate taxation: the fight against tax avoidance
http://www.europarl.europa.eu/news/en/news-room/20160530STO29669/Corporate-taxation-the-fight-against-tax-avoidance … via @Europarl_ENpic.twitter.com/2X8FmjrCyC
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Will need to read. But this extract looks theoretical. Was it based on empirical evidence?
based on national statistics - top-down estimate based on diff between ‘expected’ & ‘actual’
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