The Trickle Down Effect

Report by Marie Lang and Richard Martin

Acknowledgements

This report was produced by the members of the EFAA Accounting Expert Group. EFAA would like to acknowledge the assistance of the following individuals and institutions in particular:

Richard Martin ACCA Association of Chartered Certified Accountants
Esther Ortiz Martínez CGE Consejo General De Economistas
René Bittner DSTV Deutscher Steuerberaterverband e.V.
Henk Verhoek & Andries Smeding NBA Nederlandse Beroepsorganisatie an Accountants
Paula Franco OCC Ordem dos Contabilistas Certificados