Taxation And Investment Flows
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Taxation And Investment Flows
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher: OECD
Release Date : 1994
Taxation And Investment Flows written by Organisation for Economic Co-operation and Development and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Asia categories.
On cover & title page: OECD documents
Tax Policy And Reform For Foreign Direct Investment In Developing Countries
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1990-07-01
Tax Policy And Reform For Foreign Direct Investment In Developing Countries written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-07-01 with Business & Economics categories.
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
The Effect Of Treaties On Foreign Direct Investment
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Author : Karl P Sauvant
language : en
Publisher: Oxford University Press
Release Date : 2009-03-27
The Effect Of Treaties On Foreign Direct Investment written by Karl P Sauvant and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-03-27 with Law categories.
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Studies In International Taxation
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Author : Alberto Giovannini
language : en
Publisher: University of Chicago Press
Release Date : 2007-12-01
Studies In International Taxation written by Alberto Giovannini and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-01 with Business & Economics categories.
As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.
Tax Incentives For Foreign Direct Investment
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Author : A. J. Easson
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2004-01-01
Tax Incentives For Foreign Direct Investment written by A. J. Easson and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Law categories.
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.
A Pecking Order Theory Of Capital Inflows And International Tax Principles
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Author : Assaf Razin
language : en
Publisher: International Monetary Fund
Release Date : 1996-04
A Pecking Order Theory Of Capital Inflows And International Tax Principles written by Assaf Razin and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-04 with Business & Economics categories.
This paper highlights key sources of market failure in the context of international capital flows and provides guidelines for an efficient tax structure in the presence of capital market imperfections. It also emphasizes the efficiency of a non-uniform tax treatment of the various vehicles of international capital flows.
What A Difference Does It Make
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Author : Ruud A. de Mooij
language : en
Publisher:
Release Date : 2006
What A Difference Does It Make written by Ruud A. de Mooij and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Capital movements categories.
Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.
Tax Policy And International Capital Flows
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Author : Martin S. Feldstein
language : en
Publisher:
Release Date : 2008
Tax Policy And International Capital Flows written by Martin S. Feldstein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Although capital is now generally free to move across national borders, there is strong evidence that savings tend to remain and to be invested in the country where the saving takes place. The current paper examines the apparent conflict between the potential mobility of capital and the observed de facto segmentation of the global capital market. The key to reconciling this 'Feldstein-Horioka paradox' is that, although capital is free to move, its owners, and especially the agents who are responsible for institutional investments, prefer to keep funds close to home because of a combination of risk aversion, ignorance and a desire to show prudence in their investing behavior. The paper presents evidence on the capital mobility and on capital market segmentation. The role of hedging and the difference between gross and net capital movements for individual investors and borrowers are discussed. The special place of foreign direct investment is also considered. The segmentation of the global capital market affects the impact of capital income taxes and subsidies. This is discussed in the final section of the paper.
How Tax Policy And Incentives Affect Foreign Direct Investment
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Author : Jacques Morisset
language : en
Publisher: World Bank Publications
Release Date : 2000
How Tax Policy And Incentives Affect Foreign Direct Investment written by Jacques Morisset and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Fiscal policy categories.
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.
Taxation And International Capital Flows
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: Paris ; Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1990
Taxation And International Capital Flows written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by Paris ; Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
Proceedings of Symposium on Taxation Relationships & International Investment Flows between Member & Non-member Countries, [?Paris], 26-27/6/1990