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Why Is Core to Google's Tax Planning to Fix a Tax

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Why is core to Google's tax planning to fix a tax base (also known as permanent establishment)in Ireland?

Understand the distinction between fixed and variable costs.
Recognize the conditions under which a firm should continue to operate or shut down in the short run.
Comprehend the concept of the long run in economic theory.
Identify the behaviors of average variable cost (AVC) and average total cost (ATC) as output changes.

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