The Tax Sparing Mechanism And Foreign Direct Investment
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The Tax Sparing Mechanism And Foreign Direct Investment
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Author : Na Li
language : en
Publisher:
Release Date : 2018
The Tax Sparing Mechanism And Foreign Direct Investment written by Na Li and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
The Tax Sparing Mechanism And Foreign Direct Investment
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Author : Na Li
language : en
Publisher:
Release Date : 2018
The Tax Sparing Mechanism And Foreign Direct Investment written by Na Li and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-08-20
Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-08-20 with categories.
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher: OECD
Release Date : 2001-09-10
Oecd Tax Policy Studies Corporate Tax Incentives For Foreign Direct Investment 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 2001-09-10 with Business & Economics categories.
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Taxation And Foreign Direct Investment
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Author : Centre for Co-operation with Economies in Transition
language : en
Publisher:
Release Date : 1995
Taxation And Foreign Direct Investment written by Centre for Co-operation with Economies in Transition and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
This report presents the results of consultations carried out in the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, the Russian Federation and the Slovak Republic on the role of the tax system in attracting foreign direct investment (FDI). It provides information on the design of tax systems to facilitate the formulation of taxation policies in the region, and makes specific recommendations for ensuring that the tax systems do not inhibit FDI.
Impact Of International Taxation On Fdi Location Choice
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Author : Alex Knauer
language : en
Publisher: GRIN Verlag
Release Date : 2008-02-19
Impact Of International Taxation On Fdi Location Choice written by Alex Knauer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-02-19 with Business & Economics categories.
Seminar paper from the year 2006 in the subject Economics - Finance, grade: 1,3, University of Duisburg-Essen (Mercator School of Management), course: Internationalisierung von Unternehmen, language: English, abstract: Foreign direct investment has often been of great importance for developing countries and countries in transition. These countries develop various strategies to attract FDI, one of which includes the taxation attractiveness. This paper deals with the impact of international taxation on investment location choice of multinational firms. General aspects of taxation of the FDI destination country and the source country are looked close upon. Such general tax factors like corporate income tax rate, indirect taxes and tax law transparency, as well as tax incentives and taxation in the investor’s home country, play an important role for a multinational’s investment location decision, especially for the decision of footloose industries like export-oriented firms or manufacturing companies. Further, bilateral tax treaties including provisions of foreign tax credits, exemptions and tax savings affect the investor’s tax planning, since they may alleviate or completely eliminate the problem of double taxation. Tax avoidance is also an important factor described in the paper. High tax rates, tax incentives and tax treaties may encourage multinational firms to use tax avoidance strategies in order to qualify for tax incentives or extend received ones, or to carry out profit reallocations.
How Taxation Affects Foreign Direct Investment
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Author : Joosung Jun
language : en
Publisher: World Bank Publications
Release Date : 1994
How Taxation Affects Foreign Direct Investment written by Joosung Jun 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 1994 with Direkte investeringer categories.
Tax Incentives In Developing Countries And International Taxation
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Author : Timo Viherkenttä
language : en
Publisher:
Release Date : 1991
Tax Incentives In Developing Countries And International Taxation written by Timo Viherkenttä and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Foreign tax credit categories.
Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.
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.
Tax Incentives For Private Investment In Developing Countries
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Author : Robert Anthoine
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29
Tax Incentives For Private Investment In Developing Countries written by Robert Anthoine and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned.