Taxation of Foreign Direct Investment:An Introduction
Title | Taxation of Foreign Direct Investment:An Introduction PDF eBook |
Author | Alex Easson |
Publisher | Springer |
Total Pages | 232 |
Release | 1999-08-24 |
Genre | Business & Economics |
ISBN |
This book describes the many different ways in which national tax rules and international tax principles affect foreign direct investment decisions, and examines their impact on the establishment and operation of foreign-invested projects. It focuses on tax provisions in both host and home countries, and looks at the role of tax treaties, the methods of relieving double taxation and of countering tax avoidance.
How Taxation Affects Foreign Direct Investment
Title | How Taxation Affects Foreign Direct Investment PDF eBook |
Author | Joosung Jun |
Publisher | World Bank Publications |
Total Pages | 40 |
Release | 1994 |
Genre | Direkte investeringer |
ISBN |
Tax Incentives for Foreign Direct Investment
Title | Tax Incentives for Foreign Direct Investment PDF eBook |
Author | A. J. Easson |
Publisher | Kluwer Law International B.V. |
Total Pages | 262 |
Release | 2004-01-01 |
Genre | Law |
ISBN | 9041122281 |
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.
Taxation and Foreign Direct Investment
Title | Taxation and Foreign Direct Investment PDF eBook |
Author | Centre for Co-operation with Economies in Transition |
Publisher | |
Total Pages | 226 |
Release | 1995 |
Genre | Business & Economics |
ISBN |
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.
The Financing and Taxation of U.S. Direct Investment Abroad
Title | The Financing and Taxation of U.S. Direct Investment Abroad PDF eBook |
Author | Harry Huizinga |
Publisher | World Bank Publications |
Total Pages | 34 |
Release | |
Genre | |
ISBN |
Tax Policy and Reform for Foreign Direct Investment in Developing Countries
Title | Tax Policy and Reform for Foreign Direct Investment in Developing Countries PDF eBook |
Author | International Monetary Fund |
Publisher | International Monetary Fund |
Total Pages | 66 |
Release | 1990-07-01 |
Genre | Business & Economics |
ISBN | 1451960271 |
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.
How Tax Policy and Incentives Affect Foreign Direct Investment
Title | How Tax Policy and Incentives Affect Foreign Direct Investment PDF eBook |
Author | Jacques Morisset |
Publisher | World Bank Publications |
Total Pages | 34 |
Release | 2000 |
Genre | Fiscal policy |
ISBN |
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.