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Editor's Notes

• #3: Located in the heart of Europe, Luxembourg is one of the smallest EU member States. Despite it��s smallness, Luxembourg is a trully multinational country. In order to illustrate our central location please note that within a 500 km radius circle you can reach 40 % of the EU GDP. Expanding it to a 700 km radius circle you can even reach 60 % of EU GDP in just one day !
• #8: Located in the heart of Europe, Luxembourg is one of the smallest EU member States. Despite it��s smallness, Luxembourg is a trully multinational country. In order to illustrate our central location please note that within a 500 km radius circle you can reach 40 % of the EU GDP. Expanding it to a 700 km radius circle you can even reach 60 % of EU GDP in just one day !
• #14: ����ʤ顢һ�����䤹���Ȥ��������`���å��Ј��򹥤��Ф����ΤǤ����륯����֥륯�Ϥ��Ά��}�ν�Q�������Ƥ�ȿ����Ƥ��ޤ��� �륯����֥륯�ǤϽԤ��ե���Z���ɥ����Z��Ӣ�Z��Ԓ�����ޤ�EU��2���Ј��Ǥ���ɥ��Ĥȥե�󥹤������T�˾�ͨ���Ƥ��ޤ��� �ޤ���һ�Ĥ�EU���˹��ǺϷ��Ȥ��줿��Τϡ�ԭ�t���μ��˹��Ǥ�ͨ�ä��ޤ��Τǡ��¤����uƷ���`�ӥ���С������ܛ�ǥ��󥿩`�ͥå�־��Υ륯����֥륯�ǥ��`�����EU28�����ˎڤ��Ƥ������Ȥ���ܤǤ��� EU5�|���Ј����������ʤɤ������7�|�ˤ��Ј��򹥤�Ƥߤ�ΤϤ������Ǥ��礦�� ���ơ�������һ�Ĵ󤭤ʆ��}������ޤ����륯����֥륯��ȫ��֪���Ƥ��ʤ��Ȥ������ȤǤ���
• #17: Our central location, our well developped rail connections, our closeness to two major north sea port, and last but not least, our exceptional air freight connecting, puts Luxembourg into direct acces to the european consumer market
• #18: A major investment program launched by our government over the last 6 years in the field of it��s ICT infrastructures through high speed connections, internet exchange points and high level data centres has made out of Luxembourg the place to be in terms of ICT in Europe. Luxembourg is connected through several fiber optic networks to all major POP��s in Europe.
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• #37: Thanks to Low taxation and low social charges, the employee benefits from the highest net salary and the employer faces the lowest wage cost for a given gross salary in Western Europe. Combined with a highly productive workforce this makes Luxembourg extremely competitive in terms of labour costs.
• #43: The total tax cost indicator calculates a Total Tax Rate using the PWC methodology. This is a measure of the cost of all taxes borne by the company when paid, including labour taxes and contributions borne by the employer, property taxes, indirect taxes, and environmental taxes, as well as corporate income tax. Taxes collected on behalf of government, but not borne by the company, do not impact the TTR. This is the case for most consumption taxes including sales taxes and value added tax18), and taxes and contributions deducted from employees�� salaries. It is important to note, however, that these taxes collected generate administrative obligations and therefore, the time to comply and payments indicators do collect and reflect data on these taxes. Profit taxes include corporate income tax and other taxes calculated by reference to profit, such as the trade tax in Germany. Coporate income tax remains a very common tax. Only eight economies out of the 183 in the study do not have a corporate income tax within their tax regime. Labour taxes include a variety of taxes and contributions that relate to employment. The profit tax varies significantly across the EU member States, from 2.2% in Latvia and 4.1% in Luxembourg, to 21.9% in the United Kingdom and 22.9% in Italy. In this regard, it is important to recognise that these variances reflect not only differences in the statutory rate, but also the various detailed rules and allowances that apply in each system for calculating the tax base. Luxembourg has a statutory rate for TaxpayerCo of 22.9%, but the availability of investment tax credits offset the corporate income tax liability.
• #44: Located in the heart of Europe, Luxembourg is one of the smallest EU member States. Despite it��s smallness, Luxembourg is a trully multinational country. In order to illustrate our central location please note that within a 500 km radius circle you can reach 40 % of the EU GDP. Expanding it to a 700 km radius circle you can even reach 60 % of EU GDP in just one day !
• #45: I hope that my presentation gave you an overview of the importance of the European online game market how Luxembourg could serve you for your business expansion. If there are any questions...? Our whole team will be at your disposal, to answer your questions and help to make out of Luxembourg the key of your success when you decide to expande beyond the borders of your wonderful country. We provide you with infomration on Luxembourg of course in Japanese. We are here to bridge your needst to ....etc