Download or read book Credit and Deferral as International Investment Incentives written by James R. Hines and published by . This book was released on 1992 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The US government taxes the foreign income of American firms, using a system that grants credits for foreign taxes paid and permits tax deferral for unrepatriated income. This paper shows that the tax system encourages firms to restrict their equity stakes in new foreign investments, and to finance their new investments with considerable debt. These incentives are strongest for US investments in low-tax foreign countries, and exist even when transfer price regulation effectively limits the profit rates foreign subsidiaries can earn. The behavior of US multinationals in 1984 appears to reflect these tax incentives.
Download or read book Credit and Deferral as International Investment Incentives written by James R. Hines (Jr.) and published by . This book was released on 1992 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Incentives in Developing Countries and International Taxation written by Timo Viherkenttä and published by . This book was released on 1991 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book United States Tax Incentives to Direct Private Foreign Investment written by Edward Robert Barlow and published by . This book was released on 1954 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Using Tax Incentives to Compete for Foreign Investment written by Louis T. Wells and published by World Bank Publications. This book was released on 2001 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation This volume consists of two essays: the first one examines this issue in the context of Indonesia, the second provides a review of earlier literature.
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.
Download or read book U S Export Incentives And Investment Behavior written by Ganga P Ramdas and published by Routledge. This book was released on 2019-06-19 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines a critical variable that is used as an incentive to manufacturers to stimulate exports of U.S. goods and services. It also examines the effects of the U.S. federal income tax deferral incentive on the investment behavior of U.S. manufacturing firms.
Download or read book Foreign Investment Incentive Act written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1959 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Investment Incentives and Disincentives and the International Investment Process written by Organisation for Economic Co-operation and Development and published by Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]. This book was released on 1983 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the effects of government incentives and disincentives on the international investment process so as to achieve a better understanding of the determining factors at work in this process, and to provide indications of the impact of such measures on international direct investment flows and on the competition between governments in the area of incentives and disincentives for direct investment.
Download or read book Foreign Investment Incentive Tax Act of 1960 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1960 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Credit and Deferral as International Investment Incentives written by James R. Hines and published by . This book was released on 1992 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The US government taxes the foreign income of American firms, using a system that grants credits for foreign taxes paid and permits tax deferral for unrepatriated income. This paper shows that the tax system encourages firms to restrict their equity stakes in new foreign investments, and to finance their new investments with considerable debt. These incentives are strongest for US investments in low-tax foreign countries, and exist even when transfer price regulation effectively limits the profit rates foreign subsidiaries can earn. The behavior of US multinationals in 1984 appears to reflect these tax incentives.
Download or read book United States International Investment with Some Emphasis on the Income Tax Deferral Incentive written by Leigh Gene Beube and published by . This book was released on 1962 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Investment Incentives written by J. B. Bracewell-Milnes and published by Springer. This book was released on 1977-01-01 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern society cannot function without a high level of investment, just as it cannot function without a high level of taxation (or its equivalent in communist countries). Both investment and taxation (as a source of government revenue) are important for the level of production and employment. No wonder then that governments are faced with an increasing dilemma between higher taxation on the one hand and the need for stimulating investment by tax reductions or allowances on the other. Related to this is the choice between a market economy which is as free as possible and detailed governmental measures for monitoring and steering investments, not only with the intention to promote economic growth but to further a nu mb er of other social interests as weil. This is to some extent a political issue but the decisions it involves should still be based on sound economic facts and considerations. In many countries one of the important instruments for stimulating and steering investment is the introduction oi\modification of investment incentives within the framework of the tax system. The present book gives a lot of information on this subject. It endeavours to create a conceptual order in the somewhat chaotic multitude of incentives practised by the main industrial countries and studies their economic effects. The authors are weil equipped to do this because they were c10sely involved in the study on this subject made by Erasmus U niversity Rotterdam at the request of the Common Market Com mission.
Download or read book Perspectives on the Role of Investment Incentives in Developing Countries written by Robin W. Boadway and published by . This book was released on 1992 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dynamic Effects of Foreign Tax Credits on Multinational Corporations written by Rosanne Altshuler and published by . This book was released on 1992 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book Foreign Investment Incentive Act written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1959 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers H.R. 5, the Foreign Investment Incentive Tax Act of 1959, to provide tax incentives to encourage capital investment and trade expansion with developing countries, especially by small businesses.
