Separate taxation regimes would require separate accounting for those companies operating on both sides of the Cheviots.

Moreover, tax havens have increased and become common place which has enabled wealthy individuals and companies to avoid taxation regimes.

Motor vehicle gasoline and jet fuel are subject to special taxation regimes.

Ultimately, after the narrow defeat in the Senate of the bill, the president abandoned the new taxation regime.

They have not reversed Brown's taxation regime either.

Prior to the change many different taxation regimes applied to pension schemes depending on the type of scheme.

The changes introduced a single taxation regime.

There is nothing unfair about some Member States having more business-friendly taxation regimes than others.

At the same time we should be very cautious as regards changes in the taxation regime.

Cigarettes account for the other 95 %, but as far as they are concerned, this report only deals with technical adjustments to the taxation regime.