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.

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 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:

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 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 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:

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 The Financing and Taxation of U S Direct Investment Abroad written by Harry Huizinga and published by . This book was released on 1993 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: A reduction in average tax rates on U.S. investment abroad and a relative shift of U.S. investment toward industrial countries, rather than developing countries, suggests a tougher climate ahead for developing countries that wish to attract foreign direct investment.

Download or read book United States Taxation of Foreign Investment Income written by Peggy B. Musgrave and published by . This book was released on 1969 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Background and issues relating to the taxation of foreign investment in the United States written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Altered States written by James R. Hines and published by . This book was released on 1993 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the effect of taxation on foreign investment and on business location within the United States. The idea is to compare the inter-state distribution of investments from certain foreign countries (those with foreign tax credit systems) with the distribution of investments from other countries. Investors from countries with foreign tax credit systems receive home-country tax credits for income taxes paid to US states, so they are less likely than are other investors to avoid investing in high-tax states. The results indicate that 1% differences in state corporate tax rates are associated with 7-9% differences between the investment shares of foreign tax credit investors and the investment shares of all others, suggesting that state taxes significantly influence the pattern of foreign direct investment in the US.

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.

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 The Taxation of Direct Investment in the United States written by John F. Chown and published by . This book was released on 1980-01-01 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book US Taxation of Foreign Income written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 2007 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Studies in International Taxation written by Alberto Giovannini and published by University of Chicago Press. This book was released on 1993-09-15 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.