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Examples of these functions are warehousing and shelf stocking. Trade discounts are often combined to include a series of functions, for example 20/12/5 could indicate a 20% discount for warehousing the product, an additional 12% discount for shipping the product, and an additional 5% discount for keeping the shelves stocked.
The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, Pub. L. Tooltip Public Law (United States) 115–97 (text), is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA), that amended the Internal Revenue Code of 1986.
In 2018, Eurostat found 25% of Ireland's 2010-14 GDP was BEPS flows (no taxable impact). In Q1 2015, Apple restructured its Irish BEPS tools, which required Irish 2015 GDP to be restated by 34.4%. In February 2017, the Central Bank of Ireland replaced Irish GDP with a new metric, GNI* , to remove the distortion; 2017 GDP was 162% of 2017 GNI ...
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