Part 1 - AL-Tax

IndexRevenue-sharing schemes, informationsharing, 246–8, 256–7Riskarm’s length principle (ALP), 7, 149–69premiums, 28, 167returns, 17–18, 24–8transaction cost economics (TCE),125–33, 157–8, 162–4types, 28uncertainty contrasts, 156–8, 161–3Risk analysis, arm’s length principle(ALP), 156–67Risk insurance, transfer pricing, 7, 149–69Rollover relief, 222, 231–3Romania, 271–86, 305Rothschild–Stiglitz–Nash equilibrium, 81Rousseau, 296Routine functions, arm’s length principle(ALP), 7, 149–69Ruiz, Fernando M.M., 6, 11–41Russia, 272–86, 294, 297Saint-Gobain ZN case, 228Salariestax happiness, 8, 269, 274–87see also Labor...San Marino, 254–6Savings, 8, 15–16, 188, 239–62EU Savings Tax Directive, 242–5, 249,251–61rates, 8residence principle, 243–50, 257returns, 15–16, 243–62tax havens, 224, 241–2, 248–9, 251–62types, 253–7, 260–1withholding taxes, 241–3, 249–62see also Information sharingSavings Tax Directive, 242–5, 249, 251–61Securities and Exchange Commission, 321Securitizationasset types, 105bankruptcy remoteness, 100–2, 109–10concepts, 7, 99–110definition, 99–100equitable assignments, 103, 106–7,108–9issuers, 99–100legal assignments, 103–6, 108–9replenishment features, 107, 110substitution features, 107–10true sales, 101–7trusts, 108–9types, 100Self-assessment principle, 133–41Services, goods, 5–6Shareholders, dividends, 19–20, 39–40,220–34, 326–36Shares, 260–1, 319, 326see also Equity financeShell corporations, money laundering,317Silva, César Augusto Tibúrcio, 9, 323–37Simultaneity (endogeneity) bias, 55Singapore, 257–60, 261–2, 270–86Single European Act 1987, 173–4Skilled workers, 6, 45–7, 73–94Slovak Rep., 184–91, 212–33, 255Slovenia, 184–91, 212–33, 255Smooth Pasting Condition, 26–7Social security, 270–86, 297Social welfareAsian countries, 269–87coordination factors, 173–4, 179–80,196–9, 217–18, 269–87tax evasion, 9, 293–306tax policies, 6–10, 45–68, 75–6, 78–89,173–4, 179–99, 215, 217–18, 243–4,269–87, 334–6, 341–53trade agreements, 9–10, 341–53Source principle, 243, 249–51Sources of finance, 7, 18–20, 22, 99–110South Korea, 119, 270–86366