haku: @indexterm TAX POLICY / yhteensä: 92
viite: 10 / 92
Tekijä:Vesterö Jensen, C.
Nielsen, S.B.
Otsikko:Tax policy on the outskirts of the EU: Greenland
Lehti:Baltic journal of economics
2003 : AUTUMN/WINTER, VOL. 4:1, p. 46-63
Asiasana:Benchmarking
European Union
Tax policy
Greenland
Kieli:eng
Tiivistelmä:An assessment of Greenland's tax system is provided and changes that may be undertaken in the future to prepare for greater economic self-reliance and the country's participation in the wider world economy are contemplated. Greenland is an autonomous part of Denmark, but currently it is not a member of the EU. However, its cooperation with European countries and its dependency on international trade renders it necessary for the tax system in Greenland to be attuned to developments in the rest of the world. The paper draws on a thorough international benchmarking analysis of Greenland's tax system and focuses on the corporate tax system and its interplay with personal taxation, as well as the system of import duties.
SCIMA tietueen numero: 256550
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