Foreign Direct Investment and Tax Competition

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Author :
Publisher : Peterson Institute
ISBN 13 : 9780881323528
Total Pages : 148 pages
Book Rating : 4.3/5 (235 download)

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Book Synopsis Foreign Direct Investment and Tax Competition by : John H. Mutti

Download or read book Foreign Direct Investment and Tax Competition written by John H. Mutti and published by Peterson Institute. This book was released on 2003 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax systems, and how efforts at international coordination of tax policy will affect such changes.

Tax Incentives for Foreign Direct Investment

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122281
Total Pages : 262 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Incentives for Foreign Direct Investment by : A. J. Easson

Download or read book Tax Incentives for Foreign Direct Investment written by A. J. Easson and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

How Taxation Affects Foreign Direct Investment

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4./5 ( download)

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Book Synopsis How Taxation Affects Foreign Direct Investment by : Joosung Jun

Download or read book How Taxation Affects Foreign Direct Investment written by Joosung Jun and published by World Bank Publications. This book was released on 1994 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Effect of Treaties on Foreign Direct Investment

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Author :
Publisher : Oxford University Press
ISBN 13 : 0199745188
Total Pages : 795 pages
Book Rating : 4.1/5 (997 download)

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Book Synopsis The Effect of Treaties on Foreign Direct Investment by : Karl P Sauvant

Download or read book The Effect of Treaties on Foreign Direct Investment written by Karl P Sauvant and published by Oxford University Press. This book was released on 2009-03-27 with total page 795 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Taxation and Foreign Direct Investment

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Author :
Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation and Foreign Direct Investment by : Centre for Co-operation with Economies in Transition

Download or read book Taxation and Foreign Direct Investment written by Centre for Co-operation with Economies in Transition and published by . This book was released on 1995 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Taxation of Foreign Direct Investment:An Introduction

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Author :
Publisher : Springer
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation of Foreign Direct Investment:An Introduction by : Alex Easson

Download or read book Taxation of Foreign Direct Investment:An Introduction written by Alex Easson and published by Springer. This book was released on 1999-08-24 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451960271
Total Pages : 66 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Tax Policy and Reform for Foreign Direct Investment in Developing Countries by : International Monetary Fund

Download or read book Tax Policy and Reform for Foreign Direct Investment in Developing Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)

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Book Synopsis How Tax Policy and Incentives Affect Foreign Direct Investment by : Jacques Morisset

Download or read book How Tax Policy and Incentives Affect Foreign Direct Investment written by Jacques Morisset and published by World Bank Publications. This book was released on 2000 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Financing and Taxation of U.S. Direct Investment Abroad

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4./5 ( download)

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Book Synopsis The Financing and Taxation of U.S. Direct Investment Abroad by : Harry Huizinga

Download or read book The Financing and Taxation of U.S. Direct Investment Abroad written by Harry Huizinga and published by World Bank Publications. This book was released on with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation and Foreign Direct Investment

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Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (181 download)

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Book Synopsis Taxation and Foreign Direct Investment by : David Holland

Download or read book Taxation and Foreign Direct Investment written by David Holland and published by . This book was released on 1995 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264038388
Total Pages : 191 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis by : OECD

Download or read book OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis written by OECD and published by OECD Publishing. This book was released on 2007-12-20 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reports the results of a project examining taxation and foreign direct investment (FDI).

Foreign Direct Investment in the United States: Appendix J: Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.:/5 (891 download)

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Book Synopsis Foreign Direct Investment in the United States: Appendix J: Taxation by : United States. Department of Commerce

Download or read book Foreign Direct Investment in the United States: Appendix J: Taxation written by United States. Department of Commerce and published by . This book was released on 1976 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe

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Author :
Publisher : World Bank Publications
ISBN 13 : 9780821323014
Total Pages : 32 pages
Book Rating : 4.3/5 (23 download)

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Book Synopsis Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe by : Jack M. Mintz

Download or read book Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe written by Jack M. Mintz and published by World Bank Publications. This book was released on 1992-01-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them.

Tax sensitivity of foreign direct investment : an empirical assessment

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4./5 ( download)

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Book Synopsis Tax sensitivity of foreign direct investment : an empirical assessment by : Anwar Shah

Download or read book Tax sensitivity of foreign direct investment : an empirical assessment written by Anwar Shah and published by World Bank Publications. This book was released on 1990 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Taxation and Multinational Activity

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Author :
Publisher : University of Chicago Press
ISBN 13 : 0226341755
Total Pages : 285 pages
Book Rating : 4.2/5 (263 download)

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Book Synopsis International Taxation and Multinational Activity by : James R. Hines

Download or read book International Taxation and Multinational Activity written by James R. Hines and published by University of Chicago Press. This book was released on 2009-02-15 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.

The Effects of Taxation on Multinational Corporations

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Author :
Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Effects of Taxation on Multinational Corporations by : Martin Feldstein

Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

Impact of international taxation on FDI location choice

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Author :
Publisher : GRIN Verlag
ISBN 13 : 3638006832
Total Pages : 35 pages
Book Rating : 4.6/5 (38 download)

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Book Synopsis Impact of international taxation on FDI location choice by : Alex Knauer

Download or read book Impact of international taxation on FDI location choice written by Alex Knauer and published by GRIN Verlag. This book was released on 2008-02-19 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.