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 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 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:

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).

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.

Download or read book OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment written by OECD and published by OECD Publishing. This book was released on 2001-08-20 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

Download or read book Tax Policy and Foreign Direct Investment in the United States written by David G. Hartman and published by . This book was released on 1982 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides some evidence on one aspect of international investment, the impacts of domestic tax policy on foreign direct investment in the United States. The possible impacts, which are discussed in the first section, are complex. For example, an investment incentive which applies to both domestic and foreign investors would be expected to result in an increased foreign investment in the U.S. On the other hand, a savings incentive, which has no direct impact on foreign investors, would nevertheless tend to increase domestic investors' demand for capital assets, thereby driving down the returns expected by foreign investors and possibly resulting in significant decreases in foreign investment. Because of measurement difficulties, we are only partly successful in obtaining precise estimates of this sort of impact. However, the results we do obtain suggest that foreign investment in the U.S. is strongly affected, in the manner predicted, by changes in domestic tax policy.

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:

Download or read book How Tax Policy and Incentives Affect Foreign Direct Investment written by Jacques P. Morisset and published by . This book was released on 2016 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax incentives neither ma ...

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.

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.

Download or read book Tax Policy and Foreign Direct Investment written by David G. Hartman and published by . This book was released on 1981 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the implications of the most common system of taxing foreign source income. It is argued that, because the repatriation of earnings to the home country investor and not the earnings themselves are typically the source of tax liability, the foreign source income tax should affect foreign investment differently depending on the required transfers of funds within the firm. One implication of viewing the tax in this fashion is that in order to maximize after tax profits, a firm should finance its foreign investment out of foreign earnings to the greatest extent possible. That is, a firm's required foreign return jumps at the point at which desired foreign investment just exhausts foreign earnings. This allows us to draw a distinction between "mature" foreign operations, which are at any point in time financed at the margin by reinvested earnings (and perhaps also pay dividends to their: parent firm in the home country), and "immature" foreign affiliates, which rely on funding from their parents (and should not be paying dividends). It is noted that survey evidence on multinational firm behavior is consistent with this distinction. Direct investment data indicate that mature foreign operations probably account for nearly ninety percent of U. S. foreign direct investment. The discussion then turns to investment incentives. It is shown that the home country's rate of tax on foreign source income and the presence or absence of a foreign tax credit should be irrelevant to a mature foreign operation's investment and dividend decisions. This conclusion, which conflicts sharply with the conventional wisdom, follows because the home country tax acts as an unavoidable cost. New firms' investment decisions are, on the other hand, influenced by home country taxes.

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 800 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.

Download or read book OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 2001-09-10 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

Download or read book Foreign Direct Investment in the Real and Financial Sector of Industrial Countries written by Heinz Herrmann and published by Springer Science & Business Media. This book was released on 2003-03-19 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of papers on the determinants and consequences of foreign direct investment (FDI) in the real and financial sectors of industrial countries. The text sheds new light on the determinants of FDI, in particular the role of governmental incentives. Another main topic is the role of FDI in the east European accession countries. It provides insights into the question of whether EU enlargement will have consequences for capital flows into those countries. Since the start of European monetary union, the discussion on cross-border mergers in the European banking industry has intensified. The final part of the book contains contributions to this debate.

Download or read book Taxes and Foreign Direct Investment in South East Asia written by Norma Md. Saad and published by . This book was released on 2001 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.