Part 1 - AL-Tax

IndexAccounting systemsemerging nations, 9, 341, 351–3standards, 184–5, 352–3tax evasion, 294Administrative Principles, EU, 151–2,155, 156, 160, 163–5Advance Pricing Agreements (APAs), 7,113–43actors, 133–41agreement issues, 120–4basic structure, 123–4concepts, 7, 113–43definition, 117, 118, 122economic conditions, 133–41governance-choice theory, 125–32implemented programs, 120–2institutional frameworks, 133–41nonadversarial coordination, 122–41OECD perspective, 117–20, 137–40role, 7, 117–25tax-base issues, 132–40usage factors, 133–41Advance ruling systems, 113, 119AETRs see Average ETRsAgricultural companies, Brazil, 325,332–6Ali, Paul U., 7, 8, 9, 97–110, 311–22Andorra, 254–6Anguilla, 255–61APAs see Advance Pricing AgreementsArgentina, 9, 270–86, 305, 341–9Armenia, 294Arm’s length principle (ALP), 7, 115–16,120, 131, 147–69, 221–4, 228–32company types, 152–6, 159–63functions, 149–69methods, 164–9risk analysis, 156–67Asia, 8, 267–87country analysis, 280–7Index of Economic Freedom, 269,282–7tax envy, 276–8tax misery/happiness study, 8, 269,274–87tax rates, 270–3tax reforms, 274see also Individual countriesAsset dilution ratio, 222, 228Asset sales, securitization, 7, 99–110Asset specificity, asymmetric information,129–32Asymmetric information, bureaucraticgovernance, 129–32Attenuation bias, 56Audits, 136–41, 151–2, 165, 244, 353Australia, 101, 103, 105, 259, 270–86Austria, 184–91, 212–33, 242, 251–61,270–86Autarky case, income-tax competition,79–80, 83–5, 87Auto loan securitization, 105Average ETRs (AETRs)competitive pressures, 6, 13–14, 24–8,36, 214–15concepts, 6, 13–14, 22–31, 34–6,189–92, 214–15cost of production (AETRC), 34–5macro/micro data, 29–30marginal ETRs (METRs), 22–4, 36355