The following tax variables were collected from Cooper & Lybrand International Tax Network: International Tax Summaries. A Guide for Planning and Decisions. The numbers are averages for the years 1980,85,90 and 95.
Others
Notes
Index created by examining and rating companies' 1990 annual reports on their inclusion or omission of 90 items in balance sheets and income statements and published by the Center for International Financial Analysis & Research, Inc. The maximum is 90, the minimum 0.
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