Complaints about the possibility of higher taxes next year border on idiotic.

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Lower corporate tax rates, in line with global competition, is great as long as you remove the loop holes, corporate welfare and obstacles to collecting taxes on cross-border funds exchanges (corporate assets coming back in from outside).

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Cross-border logistics are often a nightmare, taxes are high and, perhaps most important, the quality of local e-tailers leaves much to be desired, he says.

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GATT, this means that imports, having crossed the border, should not be subject to special taxes or other forms of discrimination.

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Conservative peer Lord Forsyth of Drumlean, who had responsibility for Scottish affairs under John Major, said he feared the bill would result in much higher taxes for those north of the border.

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Countries agreed to lower their most blatant barriers to trade, such as import tariffs or quotas imposed at the border, while intervening at will, with taxes, subsidies and regulations, in their domestic economies.

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Of course, outside the U.S. each country has its own twists on taxes that suddenly are part of the cross-border marriage experience.

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The profession in the Alsace region has been deeply hurt by increases in cigarette taxes since 2002, which mean that a packet on the French side of the border is 20% more expensive than in neighbouring Germany.

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The senators' proposals would toughen border controls and then offer illegal immigrants a path to a green card, after paying a fine and back taxes.

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