Download or read book Tax Incentives for Private Investment in Developing Countries written by Robert Anthoine and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Fiscal Incentives for Private Investment in Developing Countries written by Organisation for Economic Co-operation and Development. Fiscal Committee and published by . This book was released on 1965 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Incentive for Private Investment in Developing Countries written by and published by . This book was released on 1979 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Incentives for Private Investment in Developing Countries written by and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Incentives for Private Investment in Developing Countries written by Robert Anthoine and published by Springer. This book was released on 1979-10-01 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book How Tax Incentives Affect Decisions to Invest in Developing Countries written by Robin W. Boadway and published by World Bank Publications. This book was released on 1992 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of investment incentives in developing economies should reflect consideration of their effects on the marginal effective tax rate, on firms likely to suffer losses, on cash flows, on foreign-owned firms, and on the way capital is allocated among assets.
Download or read book Tax Incentives for Private Industrial Investment in Less Developed Countries written by World Bank and published by . This book was released on 1962 with total page 198 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 292 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 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 Fiscal Policy and Private Investment in Developing Countries written by Ajay Chhibber and published by World Bank Publications. This book was released on 1990 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The key to sustained recovery in developing countries is the revival of private investment. This revival requires a coordinated set of credible policies - fiscal, exchange rate, tax, and public expenditure restructuring. In several countries the debt overhang is also an obstacle to achieving that credibility.
Download or read book The Incentives for Private Investment in Developing Countries written by Robert Anthoine and published by . This book was released on 1979 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Incentives for Private Investment in Developing Countries written by OECD Fiscal Committee and published by . This book was released on 1965 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is an initial effort to study some of the important technical problems raised by fiscal incentives to promote private investment in developing countries. Includes a summary of information on the tax treatment granted by OECD Member countries to foreign income as as 1 October 1964.
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.
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 640 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.
Download or read book United States of America written by United Nations. Department of Economic and Social Affairs and published by New York : United Nations. This book was released on 1976 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of taxation by the United States of America of income from United States private investment abroad, describing both the principal tax rules that apply uniformly to investment in all foreign countries and the supplemental rules, or tax preferences, for investment in developing countries.
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.
Download or read book Tax Policy for Developing Countries written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 2001-01-01 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.
