Part 1 - AL-Tax

IndexTucha, Thomas, 7, 111–46, 147–69Turkey, 256, 270–86Turks and Caicos Islands, 256Two-stage-least-squares instrumentalvariables (2SLS-IV), 57–67UAE, 272–86UK see United KingdomUkraine, 272–86, 293–306Uncertainty, 6, 7, 13–14, 24–8, 149–69,181–2Uniqueness levels, arm’s length principle(ALP), 156, 160–9United Kingdom (UK), 17, 119, 150,184–91, 212–33, 253, 254–8, 270–86United States (US), 5–9, 17, 119–22,150–2, 193, 195, 250, 254, 259,270–86, 315–16, 320–1, 341–51Advance Pricing Agreements (APAs),120–2, 133–41flat tax rates, 270Free Trade Area of the Americas(FTAA), 9, 341–51historical background, 5, 7influences, 5, 7, 8–9lessons learned, 5, 8money laundering, 315–16, 320–1reforms, 8, 219–34savings, 250, 254, 259tax misery/happiness study, 270–86University of Mannheim, 24Unskilled workers, 6, 75–94US see United StatesValuations, 9, 323–36Value-added tax (VAT), 196, 270, 284–6,343, 352Value-chain analysis, 149–69Variance, returns, 28Vieira, Leonardo, 9, 323–37Virtual workers, 6see also Labor mobilityVita, Gino, 8, 9, 311–22WACC see Weighted average cost ofcapitalWall Street Journal, 282Weighted average cost of capital (WACC),328–9West Germany, 17Western economic model, 5Wiener process, 25–6Wilcoxon tests, 298–303Williamson, O.E., 125–30, 157Wire transfers, money laundering, 315–22Withholding taxes, 241–3, 249–62Wolfsberg Principles, 320World Trade Organization (WTO), 250Zodrow–Mieszkowski model, 180–3369