The Tax Sparing Mechanism and Foreign Direct Investment
Author | : Na Li |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : 9789087224837 |
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Author | : Na Li |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : 9789087224837 |
Author | : Na Li |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : 9789087224844 |
Author | : A. J. Easson |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 262 |
Release | : 2004-01-01 |
Genre | : Law |
ISBN | : 9041122281 |
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.
Author | : James R. Hines Jr. |
Publisher | : |
Total Pages | : 49 |
Release | : 2013 |
Genre | : |
ISBN | : |
This paper analyzes the effect of and performance of foreign direct investment (FDI). sparing foreign investment income to permit investors to receive the full benefits of host country tax reductions. For example, Japanese firms investing in countries with whom Japan has agreements are entitled to claim foreign tax credits for income taxes that they would have paid to foreign governments in the absence of tax holidays and other special abatements. Most high-income capital-exporting countries grant quot;tax sparingquot; for FDI in developing countries, while the United States does not. Comparisons of Japanese and American investment patterns reveal that the volume of Japanese FDI located in countries with whom Japan has than what it would have been otherwise. In addition, Japanese firms are subject to 23% lower tax rates than are their American counterparts in countries with whom Japan has agreements. Similar patters appear when with the United Kingdom are used as instruments for Japanese sparing influences the level and location of foreign direct investment and the willingness of foreign governments to offer tax concessions.
Author | : James R. Hines |
Publisher | : |
Total Pages | : 47 |
Release | : 1998 |
Genre | : Foreign tax credit |
ISBN | : |
This paper analyzes the effect of and performance of foreign direct investment (FDI). sparing foreign investment income to permit investors to receive the full benefits of host country tax reductions. For example, Japanese firms investing in countries with whom Japan has agreements are entitled to claim foreign tax credits for income taxes that they would have paid to foreign governments in the absence of tax holidays and other special abatements. Most high-income capital-exporting countries grant "tax sparing" for FDI in developing countries, while the United States does not. Comparisons of Japanese and American investment patterns reveal that the volume of Japanese FDI located in countries with whom Japan has than what it would have been otherwise. In addition, Japanese firms are subject to 23% lower tax rates than are their American counterparts in countries with whom Japan has agreements. Similar patters appear when with the United Kingdom are used as instruments for Japanese sparing influences the level and location of foreign direct investment and the willingness of foreign governments to offer tax concessions
Author | : Centre for Co-operation with Economies in Transition |
Publisher | : |
Total Pages | : 226 |
Release | : 1995 |
Genre | : Business & Economics |
ISBN | : |
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.
Author | : Ponlapat Kaewsumrit |
Publisher | : |
Total Pages | : 282 |
Release | : 2004 |
Genre | : Investment tax credit |
ISBN | : |
Author | : Tatsuro Yamamura |
Publisher | : |
Total Pages | : 84 |
Release | : 2015 |
Genre | : |
ISBN | : |
Author | : International Monetary Fund |
Publisher | : International Monetary Fund |
Total Pages | : 66 |
Release | : 1990-07-01 |
Genre | : Business & Economics |
ISBN | : 1451960271 |
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.
Author | : Jacques Morisset |
Publisher | : World Bank Publications |
Total Pages | : 34 |
Release | : 2000 |
Genre | : Fiscal policy |
ISBN | : |
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.