Download or read book China s Tax Incentives for Foreign Investment Enterprises a Case Study of Developing Countries Application of Tax Incentives for Attracting Foreign Direct Investment written by and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book China s Tax Incentives for Foreign Investment Entreprises written by Zejun Lin and published by . This book was released on 1998 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 Foreign Direct Investment in China written by Ms.Wanda Tseng and published by International Monetary Fund. This book was released on 2002-02-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: China's increasing openness to foreign direct investment (FDI) has contributed importantly to its exceptional growth performance. This paper examines China's experience with FDI and identifies some lessons for other countries. Most of the factors explaining China's success have also been important in attracting FDI to other countries: market size, labor costs, quality of infrastructure, and government policies. FDI has contributed to higher investment and productivity growth, and has created jobs and a dynamic export sector. China's success, however, did not come without some pitfalls: an increasingly complex tax incentive system and growing regional income disparities. Accession to the WTO should broaden China's "opening up" policies and continue FDI's contributions to China's economy in the future.
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 Tax Incentives and Foreign Direct Investment written by and published by . This book was released on 2000 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign direct investment (FDI) is increasingly being recognized as an important factor in the economic development of countries. More and more countries are striving to create a favourable and enabling climate to attract FDI as a policy priority. This study contains a survey of tax incentive regimes in over 45 countries in the world.
Download or read book An Assessment of Foreign Direct Investment Tax Incentives in Developing Countries written by He Huang and published by . This book was released on 2008 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreign Direct Investment in China written by Yingqi Wei and published by Edward Elgar Publishing. This book was released on 2001-01-01 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'The data used is rich, including national, regional and industry-level statistics.' - Yue Ma, The China Journal 'Wei and Liu provide a comprehensive analysis of the determinants and impact of FDI on the economy of China. The book is to be recommended to students of international business for its elegant use of sophisticated econometric techniques and economic theory in exploring the role of FDI in a major emerging economy that hosts a substantial volume of FDI.' - V.N.Balasubramanyam, Lancaster University, UK China is now among the top hosts for foreign direct investment (FDI) inflows in the world. This fact, combined with recent developments in internationalisation and economic growth in China, ensures a perfect opportunity to identify the determinants and impact of FDI in the largest transition economy in the world.
Download or read book Information Externalities Affecting the Dynamic Pattern of Foreign Direct Investment written by Sayuri Shirai and published by International Monetary Fund. This book was released on 1994-04-01 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The dynamic pattern of foreign direct investment (FDI) in developing countries shows a three-phase pattern. Despite government policies that promote it, initially the inflow of FDI is sluggish, followed by a period of considerable fluctuation before finally entering the stage of rapid growth. The paper explains the pattern through recourse to two concepts: the searching process of individual investors and the information externalities of investors in the aggregate. Policy implications that may serve to shift an economy of a developing country from small-scale FDI to one of rapidly expanding FDI are considered. As China is a clear example of this pattern, it has been selected to promote understanding of the process.
Download or read book China in the Global Economy Foreign Direct Investment in China Challenges and Prospects for Regional Development written by OECD and published by OECD Publishing. This book was released on 2002-06-24 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a selection of papers presented at the Foreign Direct Investment in China’s Regional Development Conference, organised in Xian on 11-12 October 2001 at the request of the Chinese Ministry of Foreign Trade and Economic Co-operation.
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 2001-01-01 with total page 126 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 Technology Transfer to China Through Foreign Direct Investment written by Ping Lan and published by . This book was released on 1996 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work deals with international technology transfer, particularly to China through foreign direct investment (FDI). The book focuses on the technology transferability of inward investment, or the technological leap forward of Chinese firms through the local operations of FDI at present.
Download or read book The Effectiveness and Legitimacy of Investment Incentive Regime in China written by Ling Lin and published by Open Dissertation Press. This book was released on 2017-01-26 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation, "The Effectiveness and Legitimacy of Investment Incentive Regime in China: Dilemmas of State Intervention" by Ling, Lin, 林灵, was obtained from The University of Hong Kong (Pokfulam, Hong Kong) and is being sold pursuant to Creative Commons: Attribution 3.0 Hong Kong License. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation. All rights not granted by the above license are retained by the author. Abstract: While investment incentives are increasingly employed by the developing economies, the vast amount of literature has failed to reach a consensus on the role of incentive regimes. A fundamental problem with the previous econometric studies is that they assume a mature market condition, under which the government should remain outside FDI competition. However, in reality, most developing countries lack a mature market and market-oriented regulatory institutions. This thesis adds to the conventional wisdom by examining whether and how Chinese investment incentive regimes have been successful in harnessing FDI during the last three decades. Like many developing economies, China is still in the process of building a market economy. The striking ability of China to attract FDI with numerous incentives presents a meaningful laboratory for examining the role of investment incentives. In contrast to most previous economic studies, this thesis does not attempt to examine the economic mechanisms of investment incentives. The basic presumption of this thesis is that incentive measures are instrument of state intervention with designed policy goals. A policy-oriented approach has thus been adopted, under which the role of investment incentives is examined against precisely defined policy objectives in a particular policy context. In China's case, the efficacy of investment incentives is shown by a strategic and dynamic correlation between the investment incentive regime and its achieved development goals. In the given policy context, their functions cannot be replaced by more desirable instruments due to the political and economic constraints. Besides the economic evaluation, the study adds the legal dimension of evaluation on investment incentives. From a legal perspective, the regulatory space for developing countries is increasingly defined by the international legal regime. Investment incentives should be framed in a way to balance national interests and the level of protection required for foreign investment. The evolution of China's incentive regime presents a good example to integrate global consensus with domestic imperatives. By unifying its income tax system, China adopted an incentive regime generally consistent with its WTO commitments and could be utilized to its advantages. However, serious problems inherent in the incentive system have already emerged in China, which may hamper its economic development in the long run. The thesis shows that the state's capacity to channel FDI towards development goals is declining, as its intrusiveness has given way to arbitrariness. A top-down approach deprives foreign investors of their channels to communicate their opinions to the policymakers. The local arbitrariness and corruption in incentive implementation will compound the problem and hinder the inflows of high quality foreign investment. The thesis then proposes that the investment incentive regime in China needs to be upgraded into a more legalized system with non-discrimination, transparency, coherence and an effective monitoring mechanism as its central features. The legalization process would help to alleviate the negative effects of investment incentives. In the absence of a political infrastructure compatible with a rules-based system, the Chinese government needs to start with redefining the government-business relationship with a le
Download or read book Governance and Foreign Investment in China India and Taiwan written by Yu Zheng and published by University of Michigan Press. This book was released on 2014-01-28 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: Yu Zheng challenges the idea that democracy is the prerequisite for developing countries to attract foreign direct investment (FDI) and promote economic growth. He examines the relationship between political institutions and FDI through the use of cross-national analysis and case studies of three rapidly growing Asian economies with a focus on the role of microinstitutional “special economic zones” (SEZ). China’s authoritarian system allows for bold, radical economic reform, but China has attracted FDI largely because of its increasingly credible investment environment as well as its central and local governments’ efforts to overcome constraints on investment. India’s democratic institutions provide more political assurance to foreign investors, but its market became conducive to FDI only when the government adopted more flexible investment policies. Taiwan’s democratic transition shifted its balance of policy credibility and flexibility, which was essential for the nation’s economic takeoff and sustained growth. Zheng concludes that a more accurate understanding of the relationship between political institutions and FDI comes from careful analysis of institutional arrangements that entail a trade-off between credibility and flexibility of governance.
Download or read book China s Outbound Foreign Direct Investment Promotion System written by Changhong Pei and published by Springer. This book was released on 2015-03-20 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book outlines China’s current overseas investment promotion system, analyzing the general situation and the main problems arising during its development. Based on investigations of both the historical and present-day contexts of outbound investment, the book suggests improvements to overseas investment promotion to protect China’s enterprises from various aspects of the system including legal, regulatory, fiscal, intellectual property rights and standardization, risk prevention, foreign trade and economic cooperation zones to promote overseas securities investment promotion and social services.
Download or read book China s Offshore Investments written by Dexin Yang and published by Edward Elgar Publishing. This book was released on 2005-01-01 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Scholars and researchers interested in the fields of FDI and Multinational Enterprise (MNE) analysis, economic development and the Chinese economy will all find this book of great interest. Policymakers will also find much to engage them within this book."--BOOK JACKET.
